The Joint Revenue Board (JRB) and the newly renamed Nigeria Revenue Service (NRS) have launched the Nigerian Tax ID Portal. This portal is central to Nigeria’s most significant effort to improve its tax system.
First, you may notice the name change. The Federal Inland Revenue Service (FIRS) has become the Nigeria Revenue Service (NRS). The NRS has a new role. It doesn’t only collect taxes for the Federal Government; it now manages all the country’s revenue. The JRB works with them. It was established by the Joint Revenue Board (Establishment) Act, 2025, to ensure federal and state tax agencies work together. This stops you from being taxed twice for the same income.
Why is this happening now? The government has a big goal. They want to increase Nigeria’s tax-to-GDP ratio from only 10.8% to 18% by 2027.
So far, they have made good progress. Between October 2023 and September 2025, they collected an impressive N47.39 trillion, a 115% increase from the previous year. With over 121 million Nigerians now having a National Identification Number (NIN), it makes sense to use this number instead of issuing new ones.
How the New Portal Works
According to the press release and the live portal at taxid.jrb.gov.ng, you no longer need to “apply” for a TIN if you are already in the system. You retrieve your Tax ID.
For Individuals
Your National Identification Number (NIN) is now your Tax ID.
- Go to the portal.
- Enter your NIN.
- The system pulls your data and generates your unified Tax ID instantly.
For Businesses
Your CAC Registration Number (RC, BN, or IT) is now your Tax ID.
- Select “Non-Individual.”
- Enter your CAC number.
- The system validates your business status and displays your Tax ID.
Some Key Definitions To Take Note
- NRS (Nigeria Revenue Service): The central authority for assessing and collecting revenue for the entire country.
- JRB (Joint Revenue Board): The coordinating body that harmonises tax policies across Federal, State, and Local levels to prevent “multiple taxation.
- NTAA (Nigeria Tax Administration Act): The law that makes it mandatory to have this Tax ID to operate a bank account, buy insurance, or invest in the stock market starting January 1, 2026.
Important Things To Note From The Press Release
If you don’t have a Tax ID by January 1st, your bank account won’t be closed right away. The law primarily affects “taxable persons,” meaning those who earn income.
- Students and Retirees: If you don’t earn a taxable income, you are exempt from the mandatory Tax ID for banking.
- Small Earners: If you earn N800,000 or less per year, you pay 0% income tax. However, you should still get your Tax ID for documentation.
- SMEs: If your business makes less than N50 million in turnover, you do not have to pay Corporate Income Tax.
Starting tomorrow, January 1, 2026, the “manual” era ends. By linking your Tax ID to your NIN or CAC number, the government can see a complete view of the economy. This makes our earlier discussion about Payment Narrations meaningful. When tax officials check your bank statement, they will see not just “money in,” but also transactions linked to a Tax ID and your NIN.
