You just got hired and HR is asking for your TIN. Or you’re trying to run payroll and half your employees don’t have one. Welcome to Nigerian tax compliance — where a simple 11-digit number can hold up everything.
Here’s the reality: Every income earner in Nigeria needs a Tax Identification Number (TIN). No exceptions. Whether you’re a corps member earning ₦33,000 monthly or a CEO pulling ₦5 million, FIRS wants to know you exist.
In this guide, you’ll learn:
• How to register for TIN online through JTB and FIRS portals (takes 5 minutes)
• The offline process if online fails (and when to use it)
• How to verify any TIN using the official FIRS checker
Free checklist: Download our TIN registration document list to avoid multiple trips to FIRS offices.
Who Needs a TIN in Nigeria?
Everyone earning income. Period.
The law is clear under the Nigeria Tax Act 2025: all individuals, companies, and organizations generating taxable income must have a TIN. This includes:
- Employees (even if you earn below the ₦800,000 tax-free threshold)
- Business owners (sole proprietors, partnerships, companies)
- Freelancers and contractors
- Students with part-time jobs or side hustles
- Retirees receiving pension payments
- Property owners earning rental income
“But I don’t earn enough to pay tax” — doesn’t matter. TIN registration is mandatory for all income earners, regardless of tax liability.
How to Get TIN Nigeria: Online Method (JTB Portal)
The fastest way is through the Joint Tax Board (JTB) portal at jtb.gov.ng. This process takes 5 minutes if you have your documents ready.
Step 1: Visit jtb.gov.ng and Click “TIN Registration”
Navigate to the JTB website and select “Individual TIN Registration” or “Corporate TIN Registration” depending on your status.
Step 2: Fill the Online Form
For individuals, you’ll need:
- Full name (as on BVN/passport)
- Date of birth
- BVN (Bank Verification Number)
- Phone number
- Email address
- Residential address
- State of residence
- Employment status and employer details
For businesses, you’ll need:
- Business name (as registered with CAC)
- RC number (if incorporated)
- Business address
- Nature of business
- Director/owner details
Step 3: Submit and Get Your TIN Instantly
Once you submit, the system generates your TIN immediately. Save the PDF certificate — you’ll need it for bank accounts, job applications, and tax filings.
Pro tip: Screenshot your TIN confirmation page. The JTB portal sometimes has issues with certificate downloads.
How to Get TIN Nigeria: FIRS Office Method
If the online process fails (common during peak periods), visit any FIRS office nationwide.
Step 4: Visit the Nearest FIRS Office
Required documents for individuals:
- Valid ID (National ID, Driver’s License, Voter’s Card, or International Passport)
- BVN confirmation slip
- Utility bill (not older than 3 months)
- Passport photograph
- Employment letter or business registration documents
Required documents for businesses:
- Certificate of Incorporation (CAC)
- Memorandum and Articles of Association
- Form CAC 7 (Register of Directors)
- Valid ID of directors/promoters
- Business address verification
Step 5: Complete Form TIN-001
Fill out the TIN registration form at the FIRS office. Double-check all information — errors delay processing and create compliance issues later.
Step 6: Submit and Collect Your Certificate
Processing takes 24-48 hours for walk-in applications. You’ll receive a TIN certificate with your unique 11-digit number.
TIN Verification: How to Confirm Any TIN
Always verify TIN numbers before using them in payroll or business transactions. Invalid TINs trigger FIRS audit flags.
Visit apps.firs.gov.ng/tinverification and enter the 11-digit TIN. The system confirms:
- TIN validity (active/inactive)
- Taxpayer name
- Registration date
- Tax office
Payroll managers: Verify all employee TINs before filing monthly PAYE returns. One invalid TIN can reject your entire submission.
Common TIN Registration Mistakes
Multiple TIN Registration
The mistake: Registering for TIN multiple times through different channels (JTB, FIRS office, state tax office).
Why it’s a problem: FIRS flags duplicate TINs as tax evasion attempts. Penalties start at ₦50,000 plus 10% of assessed tax.
The fix: Always search existing TIN records before registering. If you find duplicates, contact FIRS to consolidate them immediately.
Wrong State Tax Office Selection
The mistake: Registering TIN in Lagos but working in Abuja, or choosing the wrong tax office during registration.
Why it’s a problem: Your PAYE gets credited to the wrong state. This creates issues during tax clearance certificate applications.
The fix: Register TIN in your state of residence, not your state of work. For employees, your employer handles PAYE filing regardless of where your TIN is registered.
Incomplete Business Information
The mistake: Registering individual TIN for business activities, or providing incomplete business registration details.
Why it’s a problem: Withholding Tax (WHT) certificates get rejected. Banks freeze accounts for incomplete tax records.
The fix: Businesses need corporate TIN, not individual TIN. Register your business with CAC first, then apply for corporate TIN using the RC number.
TIN vs BVN: What’s the Difference?
Common question: “I have BVN. Do I still need TIN?”
Short answer: Yes. They serve different purposes.
| Feature | TIN | BVN |
|---|---|---|
| Purpose | Tax identification | Banking identity |
| Issued by | FIRS/JTB | CBN |
| Format | 11 digits | 11 digits |
| Mandatory for | All income earners | All bank account holders |
| Used for | Tax filing, employment, business | Bank accounts, loans, transfers |
You need both. BVN for banking, TIN for taxes and employment.
What Happens After TIN Registration?
Getting your TIN is just the beginning. Here’s what changes:
Employment
Your employer uses your TIN for monthly PAYE computations. Under the Nigeria Tax Act 2025, the first ₦800,000 annually is tax-free. Beyond that, rates range from 15% to 25% depending on your income.
Banking
Banks require TIN for certain transactions and account types. Business accounts especially need valid TIN for compliance.
Business Registration
CAC requires TIN for company incorporation. Sole proprietors need TIN for business name registration (costs ₦30,000 through Lint Business).
Annual Tax Returns
All TIN holders must file annual tax returns by March 31st, even if no tax is due.
Frequently Asked Questions
Can I use my old TIN if I change jobs?
Yes. TIN is permanent and follows you across employers. Just provide your TIN to new employers for PAYE processing.
What if I can’t remember my TIN?
Visit apps.firs.gov.ng/tinverification and search using your BVN or phone number. The system shows your registered TIN.
Do I need separate TIN for my side business?
If you registered a business name or company with CAC, yes — get a corporate TIN. Personal income can stay under your individual TIN.
Can non-Nigerians get TIN?
Yes. Foreign nationals working in Nigeria must register for TIN within 6 months of arrival. Required for work permits and resident permits.
What’s the penalty for not having TIN?
₦50,000 fine plus 10% of assessed tax for individuals. Companies face ₦500,000 plus closure threats. Don’t risk it.
Your TIN Connects to Everything
TIN isn’t just about taxes. It’s your gateway to formal economic participation in Nigeria.
Need payroll that handles TIN verification automatically? Lint Payroll checks every employee TIN against FIRS records and flags issues before filing. No rejected submissions, no penalties, no headaches.
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Last updated: April 6, 2026
Sources: Nigeria Tax Act 2025, FIRS TIN Registration Guidelines 2026, Joint Tax Board Portal
