Country guide

Nigeria

Nigeria uses a current 13-digit Tax ID for taxable persons and retains legacy or transitional FIRS and JTB TIN formats that may still appear in records or verification contexts.

NG NGA 3 TIN types Last reviewed 2026-06-05

TIN types

3 published formats. Open a type to see examples, structure details, and official sources.

Validate Nigeria TIN

Nigeria Tax ID

Current Individuals Entities

Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS)

Current system-generated tax identifier assigned to taxable persons in Nigeria for tax administration.

Details

Examples

1234567890123

Where to find it

Displayed by the Nigerian Tax ID Portal after retrieval and searchable through the NRS TIN Verification System.

Common names

Tax ID Tax Identification Number TIN

Structure

1-13 Tax ID Thirteen-digit system-generated identifier.

Official source

fctirs.gov.ng taxid.nrs.gov.ng taxid.jrb.gov.ng apps.firs.gov.ng guardian.ng

Nigeria FIRS TIN

Transitional Individuals Entities

Federal Inland Revenue Service (FIRS)

Legacy FIRS TIN issued to corporate entities and certain individual taxpayer classes under older Nigerian TIN guidance.

Details

Examples

12345678-0001 11223393-0001

Where to find it

Tax clearance certificates, annual tax returns, payment receipts, VAT certificates or invoices, and revenue receipts issued by tax authorities.

Common names

FIRS TIN Tax Identification Number

Structure

1-8 Core identifier Eight-digit taxpayer identifier.

10-13 Suffix Fixed suffix shown after the hyphen in official structure examples.

Official source

oecd.org fctirs.gov.ng einvoice.firs.gov.ng

Nigeria JTB TIN

Transitional Individuals

State Boards of Internal Revenue / Federal Capital Territory Inland Revenue Service (JTB TIN system)

Legacy JTB TIN used for individuals under the State and FCT internal revenue TIN system.

Details

Examples

1234567890

Where to find it

Tax clearance certificates, annual tax returns, payment receipts, JTB tax cards, and revenue receipts issued by tax authorities.

Common names

JTB TIN Tax Identification Number

Structure

1-10 Identifier Ten-digit taxpayer identifier.

Official source

oecd.org fctirs.gov.ng apps.firs.gov.ng