Who Needs a TIN?
- Individuals (salary earners, self-employed, freelancers)
- Business owners (sole proprietors, partnerships)
- Companies (Limited Liability Companies)
- NGOs, churches, associations
- Anyone operating a bank account or financial service (especially with the 2026 enforcement)
TIN Registration Procedures
1. Individual (Personal TIN)
Requirements
- Valid means of ID (NIN slip/card)
- Bank verification number (BVN)
- Phone number
- Email address
- Residential address
- Date of birth
Steps
- Visit the Joint Tax Board (JTB) TIN portal
- Select “Register as Individual”
- Enter your NIN (this is now mandatory)
- Fill in personal details
- Submit the form
- Your TIN is generated and sent via email
Usually instant or within 24 hours
Free
2. Business Name / Sole Proprietor
Requirements
- CAC Business Name Registration Number
- Owner’s NIN
- Business address
- Phone number & email
Steps
- Go to the JTB TIN portal
- Select “Register as Non-Individual”
- Choose Business Name
- Enter CAC number and owner’s NIN
- Complete business details
- Submit and receive TIN 24–72 hours
3. Limited Liability Company (LTD)
Requirements
- CAC Certificate of Incorporation
- CAC Status Report
- Directors’ NINs
- Company address & email
Steps
- Register company with CAC (TIN may be auto-generated)
- If not generated, visit the JTB portal
- Select Non-Individual → Company
- Enter CAC details
- Submit for verification
- Receive company TIN 2–5 working days
4. NGO / Church / Association
Requirements
- CAC Registration Documents
- Trustees’ NINs
- Organization address
Steps
- Same process as Non-Individual registration on the JTB portal
Important Notes
- TIN is FREE (do not pay anyone unless for consultancy services)
- One person = one TIN for life
- TIN is required for:
- Bank accounts
- Loans
- Insurance
- Investments
- Government services
- From January 1, 2026, TIN becomes mandatory for most financial activities
