Applying for a Tax Identification Number (TIN), also known as a Tax ID, is a seamless procedure in Nigeria. In many instances the number is issued automatically. The Federal Inland Revenue Service (FIRS) emphasises that the process is free of charge and advises citizens against patronising unofficial agents. The requirements and application steps differ slightly for individuals and businesses.
For Individuals
1. Register Online
Use the Joint Tax Board (JTB) TIN registration & verification portal.
- Click Register for TIN (Individual).
- Provide your National Identification Number (NIN) or Bank Verification Number (BVN) and other personal details.
- Submit the form. Your TIN will be generated and sent to your phone or email (where applicable).
2. Register Physically
If you prefer, visit the nearest FIRS or State IRS tax office with the necessary documents. Find FIRS office contact details on the official site: FIRS Tax Office contacts.
- Accurate date of birth
- Bank Verification Number (BVN)
- Registered phone number
- Previous TIN (if applicable)
3. Through a Tax Agent
You may appoint an accredited tax professional to handle registration for you. Always verify the agent’s credentials and avoid unrecognised middlemen.
For Businesses
- Register your business with the Corporate Affairs Commission (CAC) (for companies and incorporated entities).
- Visit the JTB / TIN Registration Portal or your State tax authority website to begin the process.
- Attend the nearest FIRS office with your CAC incorporation documents if required.
- Provide the business details requested and complete the registration form.
- After verification, FIRS will issue a unique TIN for your business.
Documents typically required
- Certificate of Incorporation (from CAC)
- Memorandum and Articles of Association
- Proof of business address (e.g., utility bill)
- Particulars and means of ID for company directors
How to Verify Your TIN
Use the JTB TIN Verification System to confirm an existing TIN.