How to Get Your TIN After CAC Registration (2026)

1. TIN vs the New Tax ID

The Nigeria Tax Administration Act 2025 brings every taxpayer under one identifier, the Tax ID:

• Individuals use their National Identification Number (NIN).
• Registered businesses use their CAC registration number to retrieve their Tax ID.
• Existing TINs still work. Businesses that already had a TIN have been told they don't need to register again.

In practice, "TIN" and "Tax ID" are used interchangeably by banks and clients in 2026. If a form asks for your TIN, give the number on your certificate or the Tax ID the portal shows for your business.

2. Where to Find Your TIN

Check these places, in this order:

3. How to Look Up Your Tax ID

The JRB and NRS launched a Tax ID portal on 1 January 2026. It replaces the older JTB TIN lookup that most guides still point to.

4. If Your TIN Is Missing

Older registrations, especially business names registered before the CAC tax integration, may not have a tax number on the certificate. Try the Tax ID portal first. If it can't find your business, or the details it shows are wrong (old name, wrong address), contact the nearest NRS tax office with your CAC certificate, your status report and the owner's or directors' IDs. They can help find, create or correct the record.

Don't register a second time to get a new number. One business should have one tax record.

5. Business Name vs Company

Not sure which structure fits? See Business Name vs Limited Company.

6. 2026 Tax Changes for Small Businesses

Four tax laws were signed on 26 June 2025 and took effect on 1 January 2026: the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act and the Joint Revenue Board (Establishment) Act. The parts most new businesses will notice:

• A 0% rate for small companies. Small companies pay no company income tax, capital gains tax or development levy. The gazetted Nigeria Tax Act defines a small company as one with gross turnover of ₦50 million or less and fixed assets of no more than ₦250 million. Earlier drafts used ₦100 million, and the chair of the presidential tax reform committee has said ₦100 million was intended. Confirm which figure applies before you rely on it.
• Professional services are excluded.Firms providing professional services don't get the small-company rate, whatever their size.
• Zero tax still means filing. The exemption is about the rate, not about staying invisible. Keep records and file your returns every year.
• Taxable persons need a Tax ID for banking. The administration act requires banks to ask anyone earning business income for a Tax ID. Government has clarified this does not mean automatic deductions from your account.

Tax rules have changed a lot in a short time. Treat this as a starting point, and speak to an accountant about your own numbers.

7. VAT Registration Basics

VAT stays at 7.5% under the new laws. Small businesses below the turnover threshold don't have to charge VAT. Reports disagree on whether that threshold is ₦50 million or ₦100 million in the gazetted text, so check with NRS or an accountant if you're close to either figure.

If you're above the threshold, register for VAT with NRS using your Tax ID, add VAT to your invoices and file VAT returns on time. You can also register voluntarily, which some businesses do so they can deal with larger clients who expect VAT invoices. Our invoice generator guide covers what a proper invoice should show.

What to Do Next

With your Tax ID in hand, the next steps are a business bank account, your CAC annual returns each year, and the rest of the post-registration checklist. Haven't registered yet? FastCAC lets you register a business name online yourself: we check your details before CAC does and track your application until your certificate arrives. Limited company registration is coming soon.

TIN FAQs