Getting your business recognized starts with one essential step: knowing how to get Tax Identification Number (TIN) in Nigeria.
The Tax Identification Number, issued by the Federal Inland Revenue Service (FIRS) and the Joint Tax Board (JTB), is the unique code that links you or your company to the national tax system. Without it, opening a corporate bank account, registering for VAT, or bidding for government contracts becomes nearly impossible.
This guide explains how to get a TIN in Nigeria, covering FIRS TIN, JTB TIN, key requirements, online registration, and verification, with clear steps to help you stay compliant and grow your business.
Key Takeaways
- A Tax Identification Number (TIN) is mandatory for all individuals and businesses in Nigeria for tax compliance and financial transactions.
- You can apply for a TIN online through the JTB/FIRS portal or in person at any FIRS office with the required documents.
- Use matching details across CAC records, identification, and address documents to prevent registration or verification issues.
- Once you have your TIN, complete VAT, PAYE, and other tax registrations to keep your business compliant and eligible for funding and contracts.
What is a Tax Identification Number (TIN)?
A Tax Identification Number (TIN) in Nigeria is a unique number issued by the Federal Inland Revenue Service (FIRS) and the Joint Tax Board (JTB) to identify individuals and businesses for tax purposes.
It serves as an official record for tracking tax obligations, filing returns, and accessing government or financial services.
Every taxpayer, be it a freelancer, company, or NGO, must have a TIN to operate legally, open a business bank account, or engage in public and corporate transactions.
See also: Annual Returns Filing vs Tax Returns Filing (FIRS)
Who Needs a TIN in Nigeria?
Every taxpayer operating within Nigeria’s economic space must obtain a Tax Identification Number (TIN).
This includes individuals earning income, registered businesses, nonprofit organizations, and even foreign entities conducting transactions in the country.
Below is a breakdown of who needs a TIN in Nigeria:
| Category | Who It Covers | Why They Need a TIN |
| Individuals | Employees, freelancers, consultants, artisans | For tax filing, opening bank accounts, and compliance with personal income tax laws. |
| Business Names or Sole Proprietors | Registered enterprises and small business owners | To register with FIRS, open business bank accounts, and participate in tenders or supply contracts. |
| Limited Liability Companies | Incorporated companies with CAC registration numbers | For corporate tax obligations, VAT, PAYE, and eligibility for government and private contracts. |
| Non-Governmental Organizations (NGOs) | Charities, associations, foundations, religious bodies | Required for donations, grants, and regulatory compliance, even when income is tax-exempt. |
| Foreign Nationals or Investors | Non-residents with Nigerian business interests or directorships | To fulfil tax responsibilities and facilitate financial or property transactions. |
| Government Contractors and Vendors | Suppliers, service providers, and consultants bidding for public sector projects | Mandatory for bidding, payments, and official documentation under procurement regulations. |
In essence, anyone earning income or conducting taxable activities in Nigeria must obtain a TIN to remain compliant and gain access to legitimate business opportunities.
TIN Requirements in Nigeria (Documents by Applicant Type)
Before applying for a Tax Identification Number (TIN) in Nigeria, individuals and businesses must provide specific documents that verify their identity, address, and legal status.
The Federal Inland Revenue Service (FIRS) and Joint Tax Board (JTB) use these documents to ensure accurate taxpayer registration and prevent duplication.
Below is a breakdown of the TIN requirements in Nigeria based on the applicant type:
Individuals (Nigerian Citizens)
Individuals applying for a Tax Identification Number (TIN) in Nigeria, whether salaried employees, freelancers, or sole proprietors, must present valid personal identification and proof of residence.
These documents confirm the applicant’s identity and location, helping the Federal Inland Revenue Service (FIRS) assign the correct tax office and maintain accurate taxpayer records.
| Required Document | Purpose or Description |
| Valid Means of Identification (National ID, NIN Slip, International Passport, Driver’s License, or Voter’s Card) | Confirms the applicant’s identity and nationality. |
| Proof of Residential Address (Utility bill, tenancy agreement, or official letter showing address) | Verifies the applicant’s place of residence for tax jurisdiction allocation. |
| Recent Passport Photograph | Used for verification and taxpayer profile documentation. |
| Active Email Address and Phone Number | Enables communication and delivery of TIN confirmation or updates. |
Individuals (Foreign Nationals)
Foreign nationals residing or conducting business in Nigeria are also required to obtain a Tax Identification Number (TIN) for compliance, financial transactions, and regulatory purposes.
The process is similar to that for Nigerian citizens but requires additional documentation to confirm immigration and residency status.
| Required Document | Purpose or Description |
| Valid International Passport | Confirms identity and nationality of the foreign applicant. |
| Combined Expatriate Residence Permit and Aliens Card (CERPAC) or Residence Permit | Proves legal residence and eligibility to work or operate in Nigeria. |
| Proof of Nigerian Address (Utility bill, lease agreement, or employer confirmation letter) | Establishes the applicant’s physical location for tax office assignment. |
| Recent Passport Photograph | For taxpayer record and verification purposes. |
| Active Email Address and Nigerian Phone Number | Required for communication and TIN issuance notifications. |
Registered Business Name (Sole Proprietorship or Enterprise)
For entrepreneurs operating under a registered business name, obtaining a TIN is mandatory to open a business bank account, register for taxes, and engage in formal transactions.
The Federal Inland Revenue Service (FIRS) requires proof of registration and ownership to link the business to its proprietor for tax purposes.
| Required Document | Purpose or Description |
| Business Name Registration Certificate (CAC BN Certificate) | Confirms legal registration of the business with the Corporate Affairs Commission (CAC). |
| CAC Status Report or Form BN-1 | Provides detailed business and proprietor information for verification. |
| Valid Means of Identification of Proprietor (National ID, International Passport, Driver’s License, or Voter’s Card) | Confirms the identity of the business owner. |
| Proof of Business Address (Utility bill, tenancy agreement, or shop rent receipt) | Establishes the physical location of the business for tax jurisdiction purposes. |
| Active Email Address and Phone Number | Required for FIRS correspondence and electronic TIN delivery. |
See also: How to Validate your Business Idea Before Investing
Limited Liability Company
Limited liability companies registered with the Corporate Affairs Commission (CAC) are automatically eligible for a Tax Identification Number (TIN) through the FIRS or JTB.
A TIN is required for corporate tax filing, VAT registration, and compliance with government and financial regulations. The company must submit incorporation documents and identification details of its directors to complete the process.
| Required Document | Purpose or Description |
| Certificate of Incorporation (CAC Form CAC 2 & 7 or new CAC status report) | Confirms that the company is legally registered and recognized by the Corporate Affairs Commission (CAC). |
| Memorandum and Articles of Association (MEMART) | Outlines the company’s structure, ownership, and business objectives for verification. |
| Valid Means of Identification for All Directors (National ID, International Passport, or Driver’s License) | Confirms the identities of company directors for tax records. |
| Proof of Company Address (Utility bill, tenancy agreement, or lease document) | Establishes the company’s physical office location for tax jurisdiction allocation. |
| Active Company Email Address and Phone Number | Used for FIRS correspondence and issuance of TIN confirmation. |
Non-Governmental Organizations (NGOs), Associations, and Foundations
Even though many NGOs and charitable organizations enjoy tax-exempt status, they are still required to obtain a TIN for identification, compliance, and eligibility for grants or donor funding.
The TIN helps establish transparency and accountability in their financial transactions.
| Required Document | Purpose or Description |
| Certificate of Incorporation (Incorporated Trustees – CAC or IT Certificate) | Confirms the legal existence of the organization under Nigerian law. |
| Constitution of the Organization | Details the purpose, structure, and governance of the NGO or association. |
| Valid Means of Identification for Trustees or Executives | Verifies the identities of individuals managing the organization. |
| Proof of Office or Operational Address (Utility bill, tenancy agreement, or letter of occupancy) | Establishes the organization’s physical location for tax records. |
| Active Email Address and Phone Number | Enables official communication and delivery of TIN confirmation from FIRS. |
Step-by-Step Guide on How to Get Tax Identification Number (TIN) in Nigeria
Obtaining a Tax Identification Number (TIN) in Nigeria can be done through multiple channels, either online via the Joint Tax Board (JTB) or Federal Inland Revenue Service (FIRS) portals, or in person at any designated FIRS tax office.
The process depends on the applicant type and registration status with the Corporate Affairs Commission (CAC).
Below, we will outline the step-by-step methods for getting your TIN both online and through walk-in applications, including how CAC integration now simplifies the process for registered businesses.
How to Apply for a Tax Identification Number (TIN) Online in Nigeria
Getting your Tax Identification Number (TIN) online in Nigeria is now faster and simpler, thanks to the automation efforts by the Federal Inland Revenue Service (FIRS) and the Joint Tax Board (JTB).
The online platform allows individuals, businesses, and non-resident entities to obtain their FIRS TIN or JTB TIN without visiting a tax office, provided all required documents are ready and correctly filled out.
Below is a clear, step-by-step guide on how to register for TIN online and complete the process seamlessly.
Step 1: Visit the Official TIN Registration Portal
Go to the Joint Tax Board TIN portal via tin.jtb.gov.ng. This is the only recognized government platform for TIN registration and verification in Nigeria.
The site connects directly to the Federal Inland Revenue Service database, ensuring your application is valid and automatically synced with your chosen tax office.
Step 2: Choose the Correct Application Type
On the homepage, you will find two main options:
- Individuals (Non-Business Owners): For employees, freelancers, or self-employed persons without a registered business.
- Non-Individuals (Business Entities): For companies, business names, NGOs, or associations registered with the Corporate Affairs Commission (CAC).
Select the option that best fits your situation. For businesses already registered with the CAC, the system may automatically retrieve your registration details to speed up processing.
Step 3: Fill in Your Taxpayer Information
Provide accurate details, including your full name or company name, date of birth or registration, business address, email address, phone number, and other relevant information.
Ensure that all entries match your identification or CAC documents, as inconsistencies can delay approval or trigger rejections.
Step 4: Upload Required Documents
You will be prompted to upload supporting documents depending on your category:
- For individuals: Valid ID (NIN slip, international passport, driver’s license, or voter’s card) and proof of address (utility bill, tenancy agreement, etc.).
- For registered businesses: CAC certificate, form of incorporation (CAC 1.1 or BN-1), and identification for directors or proprietors.
Scan documents clearly and keep file sizes within the portal’s limits.
Step 5: Select Your Tax Office and Submit
Choose the tax office nearest to your business or residential address. The system automatically assigns the appropriate Federal Inland Revenue Service office based on your location data.
Review your application carefully before submission, ensuring all details are accurate and complete.
Step 6: Receive and Verify Your TIN
Your Tax Identification Number is typically generated within 24 to 72 hours after submission. You will receive a confirmation email or SMS containing your unique TIN.
To verify it, return to the JTB portal and use the TIN Verification page to confirm your registration status and print your TIN certificate.
See also: Trademark vs Copyright: Key Differences Explained
Applying for a Tax Identification Number (TIN) at the FIRS Office
Applicants may prefer or be required to visit a Federal Inland Revenue Service (FIRS) office, especially if they encounter technical issues on the Joint Tax Board (JTB) portal or need to correct existing records, even though online registration is convenient.
The in-person route is equally straightforward when you know what to expect.
Step 1: Locate Your Designated FIRS Office
Your application must be submitted to the FIRS office responsible for your business or residential area. You can find the nearest branch on the FIRS contact directory.
Choosing the correct tax office ensures your record is properly assigned for future tax filings and correspondence.
Step 2: Request the TIN Application Form
Once at the office, approach the tax registration desk and request the Taxpayer Registration Form (FIRS TIN form).
Fill it carefully with your personal or company details, including business name, contact address, nature of business, and directors’ information (for corporate entities).
Officers are available to assist if you are unsure about any section.
Step 3: Submit Required Documents
Attach photocopies of all supporting documents along with your completed form. The requirements vary depending on your category:
- For Individuals: Valid means of identification and proof of address.
- For Business Names: CAC registration certificate and proprietor’s ID.
- For Limited Liability Companies: CAC certificate, Memorandum and Articles of Association, and directors’ identification.
- For NGOs or Associations: CAC incorporation documents, constitution, and trustees’ IDs.
Make sure all documents are consistent and valid, as discrepancies can delay processing.
Step 4: Verification and Data Capture
FIRS officials will review your documents and confirm your details in the Joint Tax Board (JTB) database. Some offices may also capture biometric data, especially for first-time individual applicants.
This ensures your TIN record is secure and traceable in the national system.
Step 5: Collect Your Tax Identification Number (TIN)
Your successful verification will generate your unique Tax Identification Number. Most applicants receive their TIN certificate the same day or within 48 hours.
You will receive a printed certificate with your name or company name, registered address, and assigned tax office.
Step 6: Verify and Store Your TIN Certificate
Visit the JTB portal to confirm your new TIN. Once verified, save both digital and printed copies securely. This certificate will be required when:
- Applying for government or private contracts.
- Opening or maintaining a corporate bank account.
- Registering for Value Added Tax (VAT).
- Filing PAYE or Withholding Tax (WHT) returns.
Always ensure your name, address, and contact details remain consistent across your CAC registration, bank records, and tax filings. Any mismatch could cause complications when submitting future tax returns or verifying your TIN.
TIN Issued Automatically via CAC Registration
The Corporate Affairs Commission (CAC) and the Federal Inland Revenue Service (FIRS) now operate an integrated system that automatically issues a Tax Identification Number (TIN) to every new business registered with the CAC.
Once you successfully incorporate your company or business name, the system instantly generates a CAC-linked FIRS TIN and displays it on your CAC certificate and status report. You do not need to apply separately, unless system delays or mismatched information prevent your TIN from being generated.
If your CAC certificate does not include a TIN, visit the JTB TIN verification portal and search using your RC (Registered Company) number or BN (Business Name) number. If no record appears, visit your assigned FIRS office to activate or retrieve it.
TIN Verification: How to Confirm Your Tax Identification Number
After you obtain your Tax Identification Number (TIN), verify that it is correctly registered and active in the government’s database.
Verification ensures your details are valid with the Federal Inland Revenue Service (FIRS) and Joint Tax Board (JTB), preventing issues when filing taxes, opening a business bank account, or applying for government contracts.
You can complete the entire process quickly and freely online.
Step 1: Visit the Official JTB TIN Verification Portal
Go to the Joint Tax Board’s official TIN verification page. This is the only government-authorized platform that confirms the authenticity of your TIN.
Step 2: Choose a Search Option
On the homepage, select how you would like to verify your record. You can search using any of the following:
- TIN Number
- Business or Company Name
- CAC Registration Number (RC or BN)
Choosing the right parameter depends on what information you have readily available.
Step 3: Enter Your Details Accurately
Type the correct information into the search field. Ensure spelling, spacing, and numbers are exact. Inaccurate entries often return “No Record Found” even when the TIN exists.
Step 4: View Your Verification Result
Once you submit, your record will appear showing your TIN, registered name, and tax office. If your details match, your TIN is valid and active. You can print or download the result for your records.
Step 5: Resolve Errors or Missing Records
If your TIN does not appear or displays incorrect information, visit the nearest FIRS office with your registration documents and a valid ID for correction.
Avoid using unverified or duplicate TINs, as they can cause compliance problems later.
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