From January 1, 2026, Nigerians will no longer need to worry about lengthy or repetitive procedures to obtain or confirm their Tax Identification Number (Tax ID). In a major step toward simplifying tax administration, the Joint Revenue Board (JRB), formerly known as the Joint Tax Board, alongside the Nigerian Revenue Services (NRS), previously the Federal Inland Revenue Service, has announced the official launch of the Nigerian Tax ID Portal.

The new digital platform is designed to allow both individuals and businesses to retrieve their Tax ID seamlessly using already existing identification credentials. For individuals, the National Identification Number (NIN) will now serve as the Tax ID, while registered businesses can use their Corporate Affairs Commission (CAC) registration number. This reform takes effect nationwide from January 1, 2026, aligning with broader fiscal reforms under President Bola Ahmed Tinubu’s administration.

According to the revenue authorities, the portal eliminates the need for Nigerians to undergo an entirely new registration process to obtain a Tax ID. This addresses earlier public concerns that the introduction of new tax laws would create additional bureaucratic hurdles, particularly for citizens seeking to open bank accounts or comply with tax requirements.

The Tax Identification Number is a unique, system-generated 13-digit number assigned to every taxable individual or entity in Nigeria. It is used for tax filing, payments, and monitoring compliance across federal and state revenue systems. Under the new framework, the National Identity Management Commission (NIMC)-issued NIN has been fully integrated into the tax system for individuals, while CAC numbers perform the same role for corporate entities.

How individuals can retrieve their Tax ID

For individual Nigerians, the process has been simplified into a few clear steps:

First, visit either www.taxidjtb.gov.ng or www.taxidnrs.gov.ng using an internet-enabled device. On the homepage, select the “Individual” option. You will then be prompted to choose National Identification Number (NIN) as your identification method.

Next, enter your 11-digit NIN and click on “Retrieve Tax ID.” To confirm your identity, you will be required to input your first name, last name, and date of birth exactly as they appear in NIMC’s database. Once verified, click “Continue,” and your 13-digit Tax ID will be displayed on the screen instantly.

How businesses can retrieve their Tax ID

For registered companies and other non-individual entities, the steps are equally straightforward. Visit the same portal addresses and click on the “Corporate” tab. Select the appropriate organisation type—such as limited liability company, business name, or incorporated trustee—and enter the relevant CAC registration number. After clicking “Retrieve Tax ID,” the system will generate and display the entity’s 13-digit Tax ID.

Why this matters

The launch of the Tax ID portal is part of a wider effort to modernise Nigeria’s tax system, reduce duplication, and improve compliance through clarity rather than coercion. By leveraging existing national databases, the government aims to reduce administrative costs, curb fraud, and ensure that taxpayers are correctly identified across federal and state platforms.

This development is also closely tied to the four tax reform laws enacted under the Tinubu administration. Two of these laws came into effect in June 2025, while the remaining two take effect on January 1, 2026. Despite public debate and legislative scrutiny surrounding aspects of the reforms, the government has reiterated its commitment to full implementation.

Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has stated that the new tax regime will deliver broad-based relief across the economy. According to him, about 98 percent of Nigerian workers will either pay no Pay-As-You-Earn (PAYE) tax or pay significantly reduced amounts. Similarly, roughly 97 percent of small businesses will be exempt from corporate income tax, value-added tax, and withholding tax, while larger companies will benefit from lower effective tax burdens.

Oyedele noted that the reform bills spent nine months at the National Assembly, from October 2024 to June 2025, allowing ample time for preparation. Since the laws were signed, the government has focused on system upgrades, capacity building, and stakeholder sensitisation to ensure a smooth rollout.

With the Tax ID portal now live from January 2026, Nigerians can expect a more transparent, efficient, and user-friendly tax administration system that supports economic growth, inclusivity, and shared prosperity.

Nigeria’s ongoing effort to modernise its tax and revenue framework is gathering pace at the sub-national level, as more states align their fiscal policies with the Federal Government’s reform agenda. In the latest development, Anambra State has become the third state in the country to adopt the Harmonised Taxes and Levies Law, joining a growing list of states seeking to simplify revenue administration, reduce inefficiencies, and ease the burden on citizens and businesses.

The law was signed on Tuesday in Awka by Anambra State Governor, Charles Chukwuma Soludo, according to a statement issued by the Joint Revenue Board. The move places Anambra firmly within the emerging national consensus around tax harmonisation and structured revenue collection.

Just days earlier, Zamfara State took a similar step when Governor Dauda Lawal signed a comprehensive revenue reform law. Taken together, the actions by Anambra and Zamfara reinforce a broader alignment with the national tax reform agenda championed by President Bola Ahmed Tinubu, which prioritises clarity, fairness, and efficiency in public finance management.

These recent enactments build on the earlier passage of a revenue administration law in Ekiti State, marking a coordinated shift by state governments towards harmonised, transparent, and people-focused revenue systems. Analysts see this as a significant break from the past, where fragmented and overlapping tax regimes at the state and local government levels often created confusion, discouraged investment, and fuelled public resentment.

According to the Joint Revenue Board, Governor Soludo’s assent formally makes Anambra the third state to domesticate the Harmonised Taxes and Levies Law, which standardises the list of taxes and levies that can be collected by state authorities. In Zamfara, the newly signed law goes further by repealing and re-enacting consolidated revenue statutes, establishing a Zamfara State Internal Revenue Service, and creating a legal framework for the harmonisation of both tax and non-tax revenues.

The Zamfara law also provides detailed guidelines for tax assessment, collection, accounting, and enforcement, ensuring that all revenues accruing to the state government are managed under a single, coherent system. Collectively, these reforms are designed to dismantle outdated practices and replace them with technology-driven, transparent, and economically efficient processes.

“The enactment of these laws reflects a clear policy direction by state governments to dismantle fragmented and outdated revenue practices, replacing them with a pro-people, coherent and harmonised system that leverages technology, prioritises fairness and equity, certainty, and economic efficiency,” the statement noted. It added that aligning approved taxes and levies within the national framework would significantly reduce multiple and overlapping charges that have long imposed undue strain on individuals and businesses.

For businesses and investors, the implications are far-reaching. Beyond improving administrative efficiency, harmonised tax regimes are expected to curb arbitrary collections and the activities of unauthorised revenue agents, which have been a persistent challenge in many states. Small and medium-scale enterprises (SMEs), often the most vulnerable to informal levies and enforcement abuses, are likely to benefit the most from clearer rules and predictable obligations.

The reforms are also consistent with a broader fiscal philosophy that seeks to improve compliance through clarity rather than coercion. By simplifying tax structures and clearly defining what can and cannot be collected, governments aim to restore public trust and ensure that revenue systems support development rather than function as purely extractive mechanisms.

Momentum is building across the federation, with the Joint Revenue Board noting that several other states, including Lagos State, Katsina State, and Bauchi State, have advanced legislative processes toward enacting similar harmonised tax and levies laws. As more states come on board, observers believe Nigeria could be on the cusp of a more unified, transparent, and investor-friendly sub-national tax environment—one that supports economic growth while easing long-standing pressures on citizens and businesses alike.

Former Vice President Atiku Abubakar has called for a fresh round of legislative consideration of the tax reform laws introduced by the administration of President Bola Tinubu, citing what he described as serious constitutional flaws arising from discrepancies between the versions passed by the National Assembly and those subsequently gazetted.

In a statement issued late Sunday, Atiku argued that the only lawful remedy available is to return the affected tax laws to the National Assembly for proper reconsideration, passage, and presidential assent. His intervention comes at a critical moment, as the Federal Government plans to implement the remaining tax reform laws from January 1, 2026, despite mounting concerns from lawmakers and legal commentators.

According to Atiku, the controversy took a decisive turn after the Senate confirmed that the gazetted version of the Tax Act does not fully reflect what was debated, harmonised, and approved by both chambers of the National Assembly. He described this confirmation as a constitutional red flag that cannot be brushed aside through administrative fixes or expedited re-gazetting.

Atiku stressed that under Section 58 of Nigeria’s 1999 Constitution, the lawmaking process is explicit and sequential. A bill must be passed by both the Senate and the House of Representatives, receive presidential assent, and only then be gazetted. In his view, gazetting is merely an administrative act that gives public notice to an already valid law; it does not have the power to amend, correct, or validate a defective or altered piece of legislation.

He warned that any law published in a form that was never approved by the National Assembly is legally invalid. “Any post-passage insertion, deletion, or modification without legislative approval amounts to forgery, not a clerical error,” Atiku said, adding that legality cannot be restored by speed, discretion, or internal directives.

The former Vice President was particularly critical of reports suggesting that authorities may be considering a rushed re-gazetting of the tax laws while legislative investigations into the alleged alterations are still ongoing. He argued that such a move would undermine parliamentary oversight and set a dangerous constitutional precedent. In his view, neither the Senate President, Godswill Akpabio, nor the Speaker of the House of Representatives, Tajudeen Abbas, has the authority to validate or regularise laws that were not properly passed in identical form by both chambers.

“The only lawful path,” Atiku maintained, “is fresh legislative consideration, re-passage in identical form by both chambers, fresh presidential assent, and proper gazetting.” Anything short of this, he argued, risks eroding constitutional order and exposing the tax reforms to prolonged legal challenges.

The controversy itself emerged after members of the House of Representatives raised concerns that the gazetted versions of certain tax reform laws differed materially from the versions approved by lawmakers. The laws at the centre of the dispute are the Nigerian Tax Act and the Nigerian Tax Administration Act, both scheduled to take effect on January 1, 2026. Subsequent Senate confirmation that discrepancies exist has intensified calls for corrective legislative action.

Why the matter carries weight is tied to the central role of the tax reforms in the Tinubu administration’s economic agenda. The reforms are designed to ease the tax burden on low-income earners and small businesses, while improving long-term government revenue through economic expansion, improved compliance, and a broader tax base. However, unresolved constitutional defects could render the laws vulnerable to court challenges, potentially stalling implementation and undermining investor and public confidence.

Atiku acknowledged that fresh legislative consideration would likely delay the rollout of the new tax regime but argued that such a delay is preferable to implementing laws that may later be struck down by the courts. In his view, a transparent and constitutionally sound process would ultimately strengthen the credibility of the reforms and protect the rule of law.

For context, four tax reform laws have been enacted under the Tinubu administration. Two of them took effect in June 2025, while the remaining two are scheduled for January 1, 2026. Despite the controversy, Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, has insisted that implementation will proceed as planned. He has, however, indicated that the Federal Government remains open to working with the National Assembly should remedial action become necessary.

As the debate continues, Atiku’s intervention adds political and constitutional weight to the growing calls for caution, underscoring the tension between reform momentum and adherence to due legislative process.