How to get your Tax ID (TIN) in Nigeria

To get your Tax ID (TIN) in Nigeria, the paperwork you need depends on which route applies to you. An individual with a NIN needs nothing more than that number and a lookup. A registered company needs its CAC documents and RC number. Someone with neither, for example a minor, a non-resident, or a business that never registered with CAC, needs identifying documents to support a fresh application, since there is no existing record to attach a TIN to. Either way, the fastest step is to check what already exists before you gather documents for something new.

Most applications are resolved quickly. If you already have a NIN or an RC number and a TIN exists against it, the lookup itself takes minutes. Linking or retrieving that TIN is usually a same day matter. A fresh registration through TaxPro-Max, for a minor, a non-resident, or an unregistered business, takes longer because a tax authority officer has to review the documents you submit before a TIN is issued.

Do you already have one?

Most Nigerians already have a TIN and do not realise it. If you have a NIN, a Bank Verification Number, or you registered a business with CAC, a TIN exists somewhere in the system tied to that record.

Before doing anything else, use the free Tax ID lookup to search for your existing TIN. This takes a few minutes and saves you from creating a duplicate record, which can cause problems later when you file returns or when an employer tries to remit PAYE on your behalf.

If your search turns up more than one TIN, for example one linked to an old CAC record and another linked to your NIN, do not just pick whichever one looks newer. Use the lookup tool's guidance to consolidate them into a single active TIN, since filing under two different numbers is what usually causes the duplicate record problems mentioned above.

Documents by route, at a glance

Before you go through the steps for your route, here is what to have ready.

Route one: individuals using NIN

According to current guidance from the tax authority, your National Identification Number is now the reference point for your tax identity as an individual. The steps are:

1. Confirm you have a NIN through the National Identity Management Commission. If you do not, you need to enrol first.
2. Use your NIN to search for your TIN through /find-tax-id.
3. If no TIN is linked yet, the lookup tool will guide you on the next step to get one issued against your NIN.
4. Once you have it, keep it on hand for filing, for opening business bank accounts, or for any dealings with the tax authority.

Here is what this looks like in practice. Say you freelance, invoicing clients directly with no company registered, and you already have a NIN from your enrolment years ago. You go to /find-tax-id and enter your NIN. The search returns a TIN that was created automatically but never linked to anything you have used. You follow the tool's prompt to link it. Ten minutes later, you have a working TIN, ready to use the next time you file or the next time a client asks for it before paying an invoice.

Route two: companies using RC number

If you registered a business with the Corporate Affairs Commission, your RC number is the anchor for your company's tax identity. The steps are:

1. Have your CAC registration documents ready, including your RC number and incorporation date.
2. Search for your company's TIN using the RC number through /find-tax-id.
3. If a TIN shows as not yet linked, the platform will show you how to complete that link so your company can file returns and remit taxes correctly.
4. If the search returns no TIN at all, this usually means your company's tax record was never created. In that case you register the company for tax directly on the Joint Tax Board's TaxPro-Max portal, using your CAC documents, rather than trying to link an account that does not exist.

If your turnover is ₦100,000,000 or less and your fixed assets are ₦250,000,000 or less, you qualify as a small company. That means you are exempt from company income tax and the development levy. This exemption does not touch your filing obligation. You still file a return every year, and you still need a properly linked TIN to do it, so this step comes first regardless of size.

Route three: no NIN, no CAC record

Some people fall outside both of the routes above. This includes minors who need a TIN for a bank account or an inheritance, non-resident individuals with Nigerian tax obligations, and businesses that have been operating without ever registering with CAC.

For these cases, you cannot search your way to a TIN because there is nothing on record to find. Instead, you apply to have one created from scratch, through the same TaxPro-Max portal used for company registration. The steps are:

1. Gather identifying documents, using the table above as a guide for your specific case.
2. Apply for a fresh TIN registration through the Joint Tax Board's TaxPro-Max portal, since there is no NIN or RC number to attach it to.
3. Once issued, treat this TIN the same way as any other, for filing, for remittance, and for any dealings with the tax authority.

If you are unsure which of the three routes applies to you, start with the Tax ID lookup anyway. A search that returns nothing at all is itself useful information, since it tells you that you belong in this third route rather than the first two.

What happens after you find your TIN

Once your TIN is confirmed, whether through NIN, RC number, or fresh registration, keep it on hand. You will need it the first time you file a return, the first time an employer sets you up for PAYE, or the first time you open a business bank account. There is nothing further to activate. A confirmed TIN is ready to use as soon as the lookup or the registration gives it to you.

Getting the TIN is only step one. The next thing to fix in your calendar is your filing deadline, since that is what your TIN is actually for. If you are an individual, your return is due by 31 March. If you run a company, you have six months from your financial year end to file, and that clock starts as soon as your accounting year closes, not when you happen to get around to it. If you are an employer, note that PAYE remittance is due monthly by the 10th, and the annual PAYE return is due by 31 January. VAT, where it applies, is due by the 21st of the following month. Missing these dates is the more common problem than never getting a TIN at all, so put the date in your calendar the same day you get your number.

If you are still not sure where to start

If tax terms like assessable profit (your business income after allowable deductions, which is what company income tax is actually charged on), reliefs, and development levy still feel unfamiliar, it is worth spending an hour on the free tax academy. It walks through eight short parts covering exactly this kind of thing, written for people running a business or earning a salary, not for accountants.

Once you have your TIN sorted, the next practical step is to actually file when your return falls due. You can do that directly through /app/file.

The short version

Most people already have a TIN sitting in the system, linked to a NIN, a BVN, or a CAC record, and never know it. Run the /find-tax-id search before you register anything new. An empty result on both NIN and RC number is your only real signal to apply fresh through TaxPro-Max, so treat that absence of a record as the trigger, not a guess. If you hold more than one TIN after searching, consolidate before you file anything, since that is the one mistake that follows you into every return afterward.

Read next