Most people meet the phrase "Tax ID" for the first time on a bank form or a new job's paperwork. It is not a new tax. It is a new number.
What the Tax ID is
Nigeria's new Tax ID is a 13 digits number. Unlike the old TIN, you do not usually apply for it from nothing.
Since 1 Jan 2026, The NRS and the Joint Revenue Board (JRB), jointly issue it by linking it to an identity record you already hold, rather than opening a fresh file on you.
Who issues it
The Nigeria Revenue Service (NRS), formerly FIRS, does not run this alone. The NRS and the Joint Revenue Board (JRB), jointly operate the system jointly, under the Joint Revenue Board (Establishment) Act 2025.
Taxid.nrs.gov.ng is where the NRS runs its lookup. The JRB runs one too, at taxid.jrb.gov.ng, since the two issue the Tax ID jointly.
The JRB's role is coordination. Tax touches federal and state authorities at once, and a single Tax ID that both sides recognise saves a taxpayer from juggling separate numbers for each.
How it links to your NIN or CAC number
For a person, the Tax ID is linked to your NIN. You are not asked to resubmit your bio-data. The system checks what NIMC already holds on file.
For a business, it is linked to its CAC registration number. A sole proprietorship, a limited company and an incorporated trustee each use whichever number they were registered with at the CAC.
This is a real change from the old TIN, which had no built-in link to either record. A director's personal file and their company's file simply sat apart.
A director of three companies still ends up with four Tax IDs in practice: one personal number from their NIN, and one for each company from its own CAC number. The link is to the record, not to the person running every business.
Why it replaced the TIN
A TIN sat with the tax authority alone. A bank or a tender board had no quick way to confirm a number typed on a form was genuinely yours.
The old TIN was replaced by the new Tax ID from 1 Jan 2026. Because the Tax ID rides on your NIN or CAC number, a bank, an employer or a tender board can check it against a record that already exists.
Where to look yours up
You do not need to visit an office for this. The portal at taxid.nrs.gov.ng handles both individuals and businesses from a phone.
Keep the number somewhere safe once you have it. You will be asked for it again, including if you ever need a tax clearance certificate.
For the fuller story of what changed in the move to the NRS, read what changed when FIRS became the NRS. For more on the wider shift, see our NRS and Rev360 hub.
Why this is worth understanding now
A Tax ID you have already looked up and saved is one less thing to sort out under time pressure, whether that pressure comes from a bank, a new employer or a tender deadline. Treat the lookup as a five-minute task worth doing before anyone asks, not after.
Common mistakes
- Assuming you must register from scratch. Most people only need to look their Tax ID up, not apply for a new one.
- Mixing up the two numbers. A director's personal Tax ID, from their NIN, is not the same as their company's Tax ID, from the CAC number.
- Ignoring it until tax season. Banks and employers now ask for it well outside of filing periods, so it is worth finding early.
- Searching under a nickname or a shortened name. The portal matches against the exact name NIMC or the CAC holds, not the name on your business card.