From January 2026, Nigeria will enforce a new Tax Administration Act that ties your access to financial services directly to your Tax Identification Number and National Identification Number. Whether you are using crypto exchanges, opening bank accounts, or accessing other financial platforms, you will not get through without an active TIN.
This shift follows earlier measures like the FIRS real-time VAT tracking system, which gave the tax body instant insight into digital transactions to reduce revenue leakages and improve compliance.
It mirrors the era when NIN became mandatory for mobile lines. Those who updated early avoided the chaos, while those who delayed got stuck in queues and disconnections.
This guide will help you stay ahead of the rush. You will learn how to confirm if you already have a TIN and how to get one fast, whether you are applying as an individual or for your business.
What is a Tax Identification Number (TIN)?
A Tax Identification Number (TIN) is a unique 10-digit code issued by Nigeria’s Federal Inland Revenue Service (FIRS) through the Joint Tax Board (JTB). It’s your official tax identity, used to track obligations and unlock access to key financial and government services. TINs come in two forms: one for individuals such as employees, freelancers, and sole proprietors, and another for non-individuals like companies, organisations, and associations.
Why it matters now
Under the 2025 Nigeria Tax Act (NTA), anyone involved in economic activity must have a TIN, even if you are not currently paying tax. Starting January 2026, it becomes the gatekeeper for financial participation, much like the NIN did for SIM cards.
What changes in 2026
- Crypto platforms: Virtual Asset Service Providers (VASPs) must verify both TIN and NIN before onboarding users.
- Banks: Stricter KYC checks across all transactions.
- Digital payments: Extra oversight on transfers and wallet activities.
Services that now require TIN
- Opening a business account
- Applying for government loans or credit facilities
- Import, export, and trade licenses
- Vehicle registration and documentation
- Tax clearance certificates
- Government incentives and waivers
Essential services requiring TIN
- Opening any business bank account
- Applying for government loans or credit facilities
- Obtaining import, export, or trade licenses
- Vehicle registration and documentation
- Securing tax clearance certificates
- Accessing government incentives and waivers
How to check if you already have a TIN
Before applying for a new TIN, verify whether you’ve already been assigned one through automatic systems linked to your BVN or NIN.
Here’s how:
- Visit the Joint Tax Board TIN Verification Portal (tinverification.jtb.gov.ng/)
- Select your date of birth from the calendar
- Choose your search criteria from the dropdown menu:
- Bank Verification Number (BVN)
- National Identification Number (NIN)
- Registered mobile number
- Enter the corresponding digits in the Search Value field
- Complete the reCAPTCHA verification
- Click “Search” to retrieve your TIN
If the system displays “RECORD NOT FOUND,” try alternative search criteria. Only proceed with a new application if all searches return negative results.
How to secure your Tax ID before January 2026
The process is simple and completely free.
For individuals:
- Open the JTB TIN Registration Portal at tin.jtb.gov.ng.
- Choose the individual option under “Register for TIN”, then enter your BVN and the other required information.
- Submit the form. After approval, you can download and print your Tax Identification certificate without paying anything.
For companies and organisations:
- Visit the JTB TIN Registration Portal at tin.jtb.gov.ng.
- Under the non-individual section, select “Register for TIN”, then enter your business registration number using the correct format like RC1234567 or BN1234567.
- Provide the exact business name as registered with CAC.
- Submit and follow the instructions provided to complete the process and retrieve your Tax Number.
Important notes for every applicant
Online applications do not require you to upload original documents. Only those visiting an FIRS office physically will be asked for verification, so it is smarter to complete the process online and early, long before the January 2026 deadline pressure begins.
There is also a benefit many people overlook. Individuals can get tax relief of up to fifty thousand naira or twenty percent of their yearly rent, as long as they present valid receipts, tenancy agreements, or commission papers.
For digital assets, the direction has been clear since 2022. By 2024, platforms like KuCoin had already introduced VAT. The new Tax Administration Act simply connects all of it, meaning your TIN will now sit at the center of banking, insurance, and cryptocurrency access.
Read Also: How To Get A Taxpayer Identification Number (Tin) In Uganda