How business and individual can Register For Nigeria TaxPayer Identification Number (TIN)

Last Updated on September 24, 2025 by admin

The Taxpayer Identification Number (TIN) in Nigeria is a unique identifier assigned to individuals, businesses, and organizations for tax purposes.

It plays a crucial role in the country’s tax system by streamlining tax administration and facilitating compliance. TIN serves as a distinct identification number that helps the Federal Inland Revenue Service (FIRS) track tax obligations and ensure that taxpayers meet their legal responsibilities.

Obtaining a TIN is mandatory for anyone liable to pay tax, including individuals who earn income, business owners, companies, and non-residents conducting business in the country.

It ensures that the tax system is organized and that each taxpayer’s records are accurately maintained. A TIN must be provided when opening a bank account, registering a company, applying for government contracts, and during various financial transactions.

By acquiring a TIN, taxpayers contribute to the nation’s revenue, which is vital for funding government projects and infrastructure development.

Moreover, having a TIN fosters transparency and accountability within the taxation process, ultimately supporting economic growth and development. Understanding the significance of TIN is pivotal not only for compliance but also for the broader pursuit of a robust and efficient tax system in Nigeria.

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Eligibility Criteria For Obtaining A Tin

To obtain a Tax Identification Number (TIN) in Nigeria, certain eligibility criteria must be met by individuals and entities. Firstly, individuals must be residents of Nigeria or non-residents engaging in business activities within the country. This includes citizens, expatriates, and self-employed persons operating in Nigeria.

For businesses, whether they are a sole proprietorship, partnership, or corporate entity, they must be registered with the Corporate Affairs Commission (CAC) before applying for a TIN.

To obtain a Tax Identification Number (TIN) in Nigeria, you must meet specific eligibility criteria depending on whether you’re an individual or a business entity  Here’s a clear breakdown:

Businesses and Organizations

All businesses operating in Nigeria must file annual tax returns based on their legal structure, operations, assets, and transactions. This includes:

• Companies Income Tax
• Companies (public/private limited liabilities, partnerships, sole proprietorships) must file annual returns to report their global income, claim expenses/capital allowances, and pay tax on chargeable/taxable profits.

• Petroleum Profits Tax
• Companies in upstream petroleum operations like exploration, extraction must file specific returns to pay tax on profits from these activities.

• Value Added Tax (VAT)
• VAT-registered businesses must file periodic returns to report VAT charged on taxable goods/services supplied and remit the VAT collected.

• Pay-As-You-Earn Tax
• Employers deduct income tax from employees’ salaries/wages and must file PAYE returns to remit these withholdings.

• Capital Gains Tax
• When companies dispose chargeable assets like land, buildings, shares etc., they must file returns and pay tax on any capital gains realized.

• Education Tax
• Companies incorporated in Nigeria must file returns and pay 2% tax on their assessable profits to fund educational development.

• National Housing Fund
• Employers with minimum number of employees contribute by filing National Housing Fund (NHF) returns on their employees’ emoluments.

• National Information Technology Development Levy
• Specified companies/businesses file returns and pay this levy of 1% of profit before tax to support IT development.

• Stamp Duty
• Returns must be filed and duties paid on certain documents/transactions like leases, capital transfers based on applicable rates.

 Eligibility for Individuals

You are eligible if:

• You are a Nigerian citizen or resident
• You have a valid Bank Verification Number (BVN) or National Identification Number (NIN)
• You possess a valid photo ID, such as:
  • National ID card
  • Driver’s license
  • International passport
  • Staff ID (for employed individuals)
• You have an active email address and 11-digit phone number for registration

Eligibility for Businesses and Organizations

You are eligible if:

• Your business is registered with the Corporate Affairs Commission (CAC)
• You can provide:
  • Certificate of Incorporation (for companies)
  • Business Name Registration Certificate (for enterprises)
  • TIN application form, fully completed
• You have a valid business address, email, and phone number
• Applies to:
  • Limited liability companies
  • Enterprises and sole proprietorships
  • Incorporated trustees
  • Cooperative societies
  • Government agencies and trade associations

For Foreigners / Expatriates

You are eligible if:

• You are employed or doing business in Nigeria.

• You earn income from Nigerian sources.

• You are required to pay tax (e.g., PAYE, Withholding Tax).

Additional requirements:

• Work permit or residence permit

• International passport

• Employment contract (if applicable)

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Required Documents For Tin Registration

To register for a Tax Identification Number (TIN) in Nigeria, you’ll need to provide specific documents depending on whether you’re applying as an individual or a business entity. Here’s a clear breakdown:

For Individuals (Personal TIN Registration)

Required Documents:

• Valid means of identification, such as:
  • National Identity Card
  • Driver’s License
  • International Passport
  • Voter’s Card
• Bank Verification Number (BVN) or National Identification Number (NIN)
• Utility bill or document showing current residential address
• Active email address and phone number

For Businesses or Corporate Entities

Required Documents:

• Certificate of Incorporation (issued by the Corporate Affairs Commission – CAC)
• CAC Registration Form (CAC 2 and CAC 7)
• Company’s Memorandum and Articles of Association
• Utility bill or document showing business address
• Valid means of identification for company directors
• Application letter on company letterhead (sometimes required)
• Active email address and phone number

How to register for Nigeria Tax Identification Number (TIN)

Registering for a Tax Identification Number (TIN) in Nigeria is a straightforward process, whether you’re an individual or a business. Here’s a step-by-step guide to help you through it:

1. For Individuals (Non-CAC registered)

This applies to:

• Employees

• Freelancers or self-employed individuals

• Anyone earning taxable income but not registered with the CAC

How to Register (Individuals)

1. Go to Jtb.gov.ng

• Click on “Apply for TIN” Select the option for individual registration
• Provide Required Information
  • Full name
  • Date of birth
  • Bank Verification Number (BVN)
  • Residential address
  • Active email and phone number
• Submit Application Review and confirm your details, then submit the form
• Receive Your TIN Certificate Your TIN will be sent to your registered email once approved

For Businesses or Corporate Entities

1. Visit the JTB Portal Jtb.gov.ng
2. or FIRS Office You can register online or in person at a Federal Inland Revenue Service (FIRS) office
3. Provide Required Documents
   • Certificate of Incorporation (CAC)
   • CAC Forms (CAC 2 and CAC 7)
   • Memorandum and Articles of Association
   • Utility bill showing business address
   • Valid ID of company directors
   • Company email and phone number
4. Complete the Application Form Fill out the TIN registration form with accurate business details
5. Submit and Await Confirmation Once verified, your TIN certificate will be issued and sent to your email

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How to  retrieve your TIN  number

To retrieve your Tax Identification Number (TIN) in Nigeria, you can follow these simple steps depending on whether you’re an individual or a business:

How to Retrieve Your TIN Online

1. Visit the Joint Tax Board (JTB) TIN Verification Portal  by visiting Jtb.gov.ng

2. Select Your Search Criteria

You can retrieve your TIN using:

• BVN (Bank Verification Number)
• NIN (National Identification Number)
• Registered phone number
• CAC registration number (for businesses)

3. Enter Your Details

• Type in your chosen identifier (e.g., BVN or CAC number)
• Complete the CAPTCHA for verification
• Click “Search”

 4. View Your TIN

If your details are correct and registered, your TIN will be displayed on the screen.

Alternative: Visit a Tax Office

If online retrieval doesn’t work:

• Visit the nearest Federal Inland Revenue Service (FIRS) office
• Bring a valid ID and any registration documents
• Request assistance in retrieving your TIN

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