How to Get a Nigerian Tax Identification Number (TIN) Before the January 2026 Bank Account Deadline

Starting January 1, 2026, every bank account holder in Nigeria must have a Tax Identification Number (TIN) to operate their account. This requirement, introduced under the Nigeria Tax Administration Act (NTAA) 2025, is part of sweeping reforms aimed at building a transparent and accountable financial system.

If you don’t already have a TIN, don’t panic—the process is free, simple, and can be done online. In fact, many Nigerians may already have been automatically assigned a TIN through their Bank Verification Number (BVN) or National Identification Number (NIN).

Step-by-Step Guide: How to Get Your Tax ID in Nigeria

Step 1: Check if You Already Have a TIN

• Visit the Joint Tax Board (JTB) TIN Verification Portal.

• Select “Search for TIN”.

• Enter your BVN and Date of Birth.

• If a TIN has been auto-generated, it will appear immediately.

Step 2: Register for a New TIN (If You Don’t Have One)

• Go to the JTB TIN Registration Portal.

• Select “Register for TIN (Individual)”.

• Provide your BVN, NIN, and personal details.

• Submit the form to receive your Tax ID Certificate, which you can download and print.

Cost: Free of charge.
Timeline: Recommended to complete before December 2025 to avoid disruptions in banking or financial services.

Why the New Tax Law Matters

The Nigeria Tax Administration Act, 2025, signed by President Bola Tinubu, makes TINs mandatory across multiple financial services, not just bank accounts.

• Section 8(2): All taxable persons must provide a TIN for banking, insurance, stockbroking, and financial services.

• Section 6(1): Non-residents earning income from Nigeria must also obtain a TIN.

• Section 7(3): Tax authorities can auto-assign a TIN if you fail to register.

• Businesses can suspend or deregister their TIN if they temporarily stop operations in Nigeria.

Expert Clarification: Not a New Policy, Just Enforcement

According to Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, this is not a brand-new policy but an enforcement of existing tax rules dating back to the Finance Act of 2019.

• Individuals: Your NIN will serve as your Tax ID.

• Companies: Your CAC registration number will serve as your Tax ID.

• Goal: Ensure fairness, widen Nigeria’s tax net, and protect low-income citizens who are not taxable.

Without a Tax ID, you may be unable to operate a bank account, insurance policy, or investment account after January 2026.

Bottom Line

The January 2026 TIN deadline is fast approaching. Every Nigerian with a bank account should verify their TIN status now and register if needed. Completing the process early guarantees uninterrupted access to your financial services.