With just hours to the start of the new year, President Bola Ahmed Tinubu has again made it clear that there will be no delay in the implementation of Nigeria’s sweeping tax reforms, as key provisions of the new tax laws take effect from January 1, 2026.
In a statement personally signed on December 30, the President described the reforms as a once-in-a-generation opportunity to rebuild Nigeria’s fiscal framework, improve transparency and efficiency, and restore public confidence in the tax system, all without increasing the overall tax burden on citizens.
The reforms, signed into law in June 2025, are anchored on four major legislations: the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act. Although aspects of the laws began operation earlier in 2025, the most far-reaching components, including a unified taxpayer identification system and tighter compliance measures, officially commence tomorrow.
At the heart of this rollout is a simplified and harmonised Tax Identification Number, now referred to as the Tax ID. The system is jointly managed by the Nigeria Revenue Service, formerly the Federal Inland Revenue Service, and the Joint Revenue Board. To ease public access, the government has launched a dedicated online portal designed to allow individuals and businesses retrieve their Tax ID quickly and at no cost.
President Tinubu said the reforms are aimed at ending decades of fragmentation in Nigeria’s tax structure, reducing bureaucratic bottlenecks, protecting low-income earners and small businesses, and strengthening the social contract between citizens and the state. He dismissed calls for postponement following recent debates over the gazetted versions of the laws, assuring Nigerians that his administration would continue to work with the National Assembly to resolve any genuine issues without altering the January 1 timeline.
Why the Tax ID Matters Now
From January 1, 2026, possession of a valid Tax ID becomes central to everyday economic life in Nigeria. It will be required for a wide range of activities, including opening and operating bank accounts, registering or renewing businesses, securing government contracts, processing employment documentation, and accessing certain public services and benefits.
Under the new framework, the Tax ID replaces and unifies multiple existing taxpayer identification formats into a single, unique identifier. This consolidation is expected to eliminate duplication, improve compliance, and make tax administration more efficient across federal and state levels.
For many Nigerians, the transition will be seamless. Government officials have confirmed that most citizens who already have a National Identification Number have automatically been assigned a Tax ID linked to their NIN. In such cases, no fresh registration is required. What is needed is simple retrieval.
How to Retrieve Your Tax ID
The official Tax ID portal, accessible via https://taxid.firs.gov.ng as well as mirror platforms operated by the Joint Revenue Board and Nigeria Revenue Service, becomes fully live for public use tomorrow. The process has been designed to be entirely online, free of charge, and completed within minutes.
For individuals, the retrieval process is anchored on the National Identification Number. Users are required to visit the portal and select the individual category, then choose NIN as their means of identification. After entering the 11-digit NIN, applicants must supply their first name, last name, and date of birth exactly as captured in National Identity Management Commission records. Once the information is submitted, the system verifies the details and displays the individual’s unique Tax ID, typically a 10 to 13 digit number, if a match is found.
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For businesses and companies, the process follows a similar pattern but relies on Corporate Affairs Commission registration details. After selecting the appropriate corporate or business option on the portal, users are prompted to enter their CAC registration number along with verification details such as the registered business name and date of incorporation. Upon successful validation, the assigned Tax ID is issued.
Authorities advise users to ensure that all information entered matches NIMC or CAC records precisely, as discrepancies may delay retrieval. A stable internet connection is also recommended, although the portal has been optimised for mobile devices. Where challenges arise, such as mismatched data or missing records, taxpayers are encouraged to visit the nearest Nigeria Revenue Service office, State Internal Revenue Service, or Joint Revenue Board contact centre for assistance. Those without a National Identification Number are required to complete NIN registration first before attempting Tax ID retrieval.
Officials have clarified that existing Tax Identification Numbers issued under the old system remain valid and will be migrated into the new framework. In most cases, no immediate reapplication is required.
The government has also sought to reassure the public over data protection, stating that the portal is built with security and privacy safeguards and that information collected will be used strictly for tax administration. Ongoing public awareness campaigns are addressing widespread misconceptions, including false claims of automatic bank account freezes or instant penalties for non-compliance.
As Nigeria enters 2026, the Tinubu administration is presenting the tax reforms as a cornerstone of its economic strategy to boost non-oil revenue, support diversification, and improve public service delivery. Citizens and businesses are being urged to retrieve their Tax ID promptly to avoid disruptions and ensure smooth participation in the new fiscal system.
