Tax Identification Number (TIN) in Nigeria: How to Get One (2026)

If you are searching for how to get a TIN in Nigeria, you will find old guides that mention the Federal Inland Revenue Service (FIRS). Nigeria's tax administration changed recently, so it pays to start from the current official pages. This guide explains what a Tax Identification Number is, which authority now deals with it, what the law says about it and how a small online seller should prepare. It is general information, not tax advice, and details change, so confirm everything with the tax authority.

Who runs tax administration in Nigeria now

As of October 2026, the Nigeria Revenue Service (NRS) operates its own website at nrs.gov.ng. The site says the NRS replaces the Federal Inland Revenue Service (FIRS) as part of a major 2025 tax reform, and describes it as the central authority for assessing, collecting and enforcing federally collectible taxes. Its footer carries a 2026 copyright notice, and its pages list the Nigeria Tax Administration Act, 2025, the NRS (Establishment) Act, 2025, the JTB (Establishment) Act, 2025 and the Nigeria Tax Act, 2025.

Some older portals still carry the FIRS name, and the NRS search results still include a TIN verification page hosted on the older address. If a page or agent uses the old name, check that it is linked from nrs.gov.ng before entering your details.

What is a TIN, or Tax ID?

The Nigeria Tax Administration Act, 2025, as published on the NRS website, uses the term Tax ID. Section 4 says every taxable person shall register with the relevant tax authority and obtain a Tax ID. The Act also says:

• On request, the relevant tax authority must register and issue a Tax ID to every taxable person (section 7).
• A taxable person with a valid Tax ID shall not apply for or be issued another one, and a Tax ID is not transferable or usable by another person (section 7).
• The Tax ID must be stated on tax returns and compliance documents, on transaction documents and when contracting with federal or state ministries, departments, agencies and local governments (section 8).
• Banks, insurers, stockbrokers and other financial institutions must ensure every taxable person provides a Tax ID (section 8).
• A taxable person must notify the authority of changes to its particulars within 30 days (section 9).

You can read these provisions in the Act on the NRS website (PDF). The extract we read did not give a fixed deadline for first registration, so ask the NRS what applies to you.

Why a small business owner needs a TIN

For an online seller the practical reasons are simple: banks must ensure customers provide a Tax ID, tax filings and transaction documents carry it, and platforms or buyers may ask for it as part of business verification. On Comilmart, supplier applications at /apply-manufacturer require a company registration number and a tax number, and vendors give a tax number in the later business verification step in the vendor dashboard.

A TIN is not a licence to trade and does not replace CAC registration. See our guide on registering a business in Nigeria with CAC for that step.

Where to start your TIN application

The NRS has a page titled "Get a Tax Identification Number (TIN)" in its taxpayer services section, and it runs two portals that appear in its own search results:

• The Taxpayer Self Service portal at selfservice.nrs.gov.ng, which has a registration page.
• The Nigerian Tax ID portal at taxid.nrs.gov.ng, which describes itself as run in partnership with NINAuth and says only you can view your Tax ID results.

The pages we could read did not list documents, steps or timelines in text, and the NRS support centre lists Tax ID (TIN) as a knowledge base category. So we will not guess at a document list. Open the NRS taxpayer services page, choose the route that matches your situation (individual or business) and follow the prompts. If anything is unclear, use the contact details on nrs.gov.ng.

How to prepare before you apply

These are our suggestions, not NRS requirements, but they reduce delays:

1. Decide who the taxpayer is. A sole trader, a registered business name and a company are different taxpayers. Apply for the one that will actually trade.
2. Have your identity and business details ready, exactly as they appear on your ID and your CAC certificate.
3. Check whether you already have a TIN. The Act says you should not hold more than one Tax ID, so look before applying again.
4. Use a working email address and phone number you can access, because verification messages often go there.
5. Keep screenshots and certificates in a folder you back up.

Stay compliant after you get it

Getting a TIN is the start of tax compliance, not the end. Keep sales records, issue clear receipts or invoices and update the NRS within 30 days if your particulars change, as section 9 of the Act requires. For advice on filings, VAT and deadlines, speak to a qualified accountant or tax adviser, because we cannot tell you what applies to your business.

Be careful with anyone who offers a TIN for a fee through social media. Official applications start from the NRS website. If you hire a professional, ask for proof that the TIN is issued in your name or your company's name and check it yourself.

Frequently asked questions

Is the FIRS TIN still valid? The NRS says it replaces FIRS. The Act says a person with a valid Tax ID should not get another. Ask the NRS how your existing TIN is treated.

Does an individual seller need a TIN? The Act says every taxable person must register. Whether you are taxable depends on your income and activities, so ask the NRS or an accountant.

How long does it take? The pages we read gave no timeline. Check the NRS portal at the time you apply.

Does a CAC registration give me a TIN automatically? We could not confirm this from the pages we read, so do not assume it. Check with the NRS.

Do I need a TIN to sell on Comilmart? You can create a vendor account at /register/vendor first. A tax number is part of the later business verification step. See /seller-policy for our rules.

Getting started

To get a TIN in Nigeria, begin on nrs.gov.ng, choose the right taxpayer category and keep your documents consistent with your CAC and ID records. Once your tax details are in place, you can complete business verification on Comilmart after signing up at /register/vendor. For a full pre-signup list, read our marketplace seller checklist for Nigeria. Confirm every requirement with the NRS, because rules and portals may change after October 2026.