Tax Identification Number (TIN)
A TIN is the unique number that identifies a taxpayer in Nigeria. Individuals register with their State Internal Revenue Service; companies register with FIRS. You need one to file returns, open a business bank account, bid for government contracts, or import and export.
How to get one
Individuals and sole proprietors: register with the State Internal Revenue Service of the state where you live. Bring valid ID (NIN, driver's licence or passport), proof of address, and your business name registration if you have one.
Companies: register through the FIRS Joint Tax Board portal or a FIRS office, with your CAC registration certificate, memorandum of association, utility bill and valid ID.
Why freelancers need one too
A TIN is not just for companies. If you earn freelance income in Nigeria you are required to register and file, even if you also have a salaried job where PAYE is already deducted.
There is no charge for registering.
More Nigerian tax terms
- Company Income Tax (CIT)
- Consolidated Relief Allowance (CRA)
- Development Levy
- Direct assessment
- FIRS (Federal Inland Revenue Service)
- Input VAT
- Minimum wage tax exemption
- Output VAT
- PAYE (Pay-As-You-Earn)
- Personal Income Tax (PIT)
- Rent relief
- Tax Clearance Certificate (TCC)
- Value Added Tax (VAT)
- Withholding Tax (WHT)
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