Tax Identification Number

Costs and Timelines for Getting a Tax Identification Number (TIN) in Nigeria

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Getting a Tax Identification Number (TIN) in Nigeria is one of the most straightforward steps in business compliance. Read the first part of the article here.

The process is entirely free of charge, whether you apply online via the Joint Tax Board (JTB) portal or in person at a Federal Inland Revenue Service (FIRS) office. However, processing times can vary depending on your application type, the accuracy of your information, and document readiness.

Below is a clear breakdown of costs and timelines to help you plan effectively.

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TIN Registration Costs in Nigeria

Getting a Tax Identification Number (TIN) in Nigeria is completely free of charge. Neither the Federal Inland Revenue Service (FIRS) nor the Joint Tax Board (JTB) imposes any official fee for TIN registration, whether you apply online or in person. This applies to individuals, registered business names, limited liability companies, and non-profit organizations.

However, while there are no government-imposed costs, applicants may encounter minor incidental expenses during the process. These can include costs for scanning, printing, notarizing documents (especially for foreign nationals), or paying a third-party consultant to assist with submission or follow-up at a tax office.

Businesses using professional registration services or compliance consultants may also be charged a service fee, but this is optional and not part of the official government process.

See also: How to Trademark a Business Name in the U.S.: A Step-by-Step Guide

TIN Processing Timelines in Nigeria

The time it takes to obtain a Tax Identification Number (TIN) in Nigeria depends on your applicant type and the method used. Here is a quick overview:

Timeline for Individuals

MethodExpected TimelineDetails
Online via JTB Portal24–72 hoursFastest method using BVN or NIN. Delays may occur during verification or peak periods.
In-person at the FIRS OfficeUp to 1 weekDepends on office workload and completeness of documents.

Timeline for Businesses

MethodExpected TimelineDetails
Automatic CAC IntegrationInstantIssued automatically during company registration.
Online via the FIRS PortalUp to 10 business daysIt may take longer depending on verification and office processing speed.
Online via JTB Portal24–48 hours (fast-track)Standard applications may take longer unless fast-tracked.
In-person at the FIRS OfficeAbout 1 week or moreTimeline varies by location and document verification process.

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TIN for Imports, Exports, and Government Tenders

A Tax Identification Number (TIN) is essential for businesses involved in cross-border trade or government contracts in Nigeria.

It serves as proof of tax compliance and is required to process import and export documents, access the Nigeria Customs Service portal, or qualify for federal and state tenders.

Without a valid TIN, no company can legally import, export, or bid for government projects. Below is a summary of how TIN functions across imports, exports, and government tenders in Nigeria.

CategoryRequirementPurposeIssuing Authority or Platform
ImportsTIN is mandatory for all importers before accessing the Nigeria Single Window Trade Portal and Form M processing.Used to identify importers for customs duties, VAT, and trade monitoring.Federal Inland Revenue Service (FIRS), Nigeria Customs Service (NCS).
ExportsExporters must have a valid TIN to register with the Nigerian Export Promotion Council (NEPC) and process export documentation.Enables export tracking, tax clearance, and foreign exchange documentation.FIRS, NEPC, Central Bank of Nigeria (CBN).
Government TendersA valid TIN is compulsory for registration on the National Supplier Database and participation in Federal and State Government procurement.Confirms tax compliance status and eligibility for bidding or contract awards.Bureau of Public Procurement (BPP), FIRS.
Corporate VendorsPrivate organizations and multinational companies often require vendors to provide their TIN during onboarding.Ensures compliance with tax and withholding obligations.Internal procurement departments referencing FIRS or JTB verification.

See also: Step-by-Step Guide to Filing Company Annual Returns in Nigeria

After You Get Your TIN: What Next?

Getting your Tax Identification Number (TIN) is just the first step toward full business compliance in Nigeria.

Once issued, you will need to activate related registrations and fulfil key obligations that keep your business legally recognized and financially credible.

The table below highlights what to do next after receiving your TIN.

Next StepPurposeWhere to Register or Act
Register for VATTo charge and remit Value Added Tax on goods and services.FIRS Office or FIRS e-Tax Portal.
Set Up PAYEFor employers to deduct and remit employees’ income tax.State Internal Revenue Service.
Activate Withholding Tax (WHT)To comply with tax deductions on supplier or contractor payments.FIRS Office.
Open a Corporate Bank AccountRequired by banks for business transactions and loan access.Any licensed commercial bank.
Maintain Tax RecordsTo ensure smooth annual filing and audits.Internal accounting or compliance team.

Common TIN Registration Mistakes and How to Avoid Them

Many applicants experience delays or rejections when applying for a Tax Identification Number (TIN) due to avoidable errors. Simple mistakes in documentation, data entry, or submission can stall the process for weeks.

Below is a quick guide to common TIN registration mistakes and how to avoid them.

Common MistakeImpactHow to Avoid It
Mismatched names or addressesCauses rejection during verification.Ensure all documents (CAC, ID, utility bill) show consistent details.
Wrong application typeLeads to invalid submission or delays.Choose the correct category, be it individual or non-individual, before applying.
Illegible or wrong file uploadsMakes document verification difficult.Upload clear, properly scanned documents in accepted formats (PDF or JPEG).
Incorrect tax office selectionSends your application to the wrong jurisdiction.Use your business or residential address to identify the correct FIRS office.
Using personal emails for company applicationsConfuses official records.Use a professional business email that matches your company name.

See also: Step-by-Step Guide to Filing Business Name Annual Returns in Nigeria

Conclusion

A Tax Identification Number (TIN) is essential for doing business legally in Nigeria. Once obtained, verify it, keep your records accurate, and complete follow-up registrations like VAT and PAYE.

Staying compliant builds credibility and positions your business for growth.


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