AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
From 1 January 2026, Nigerian individuals get a 13-digit Tax ID by entering their 11-digit NIN, first name, last name and date of birth, exactly as NIMC holds them, on the Tax ID portal (taxid.nrs.gov.ng or taxid.jrb.gov.ng). There is no fee and it can be done from Italy online. If you have no NIN, you need to enrol for one first.
What changed in 2026
Nigeria used to issue a Taxpayer Identification Number (TIN) through the Joint Tax Board or the old FIRS, often only when someone opened a business account or filed a return. Under the Nigeria Tax Administration Act, a national Tax ID took effect on 1 January 2026. The FCT Internal Revenue Service's notice of 29 December 2025 explains that for individuals the Tax ID is linked to the National Identification Number (NIN) and retrieved online. The background, and how the Tax ID relates to the old TIN, is in the Nigeria library's National Tax ID vs TIN.
Do you need one if you live in Italy?
Not always. The NiDCOM diaspora guide (January 2026) says the NIN serves as the Tax ID for individuals and suggests that a separate TIN is not needed unless you have Nigerian employment or business income, though its own table is not fully consistent on this. In practice you will want the Tax ID when:
- you earn rent from Nigerian property (see Nigerian tax on Lagos rent);
- a tenant, bank or company withholds tax and must put your Tax ID on the credit note;
- you file a Nigerian return with the Nigeria Revenue Service;
- you need Nigerian tax evidence for the Italian foreign tax credit;
- you register a business name or company at the CAC (see CAC registration from Italy).
Steps from Italy
- Have your NIN to hand, with your names and date of birth exactly as on your NIMC record.
- Go to the Tax ID portal at taxid.nrs.gov.ng (the notice also gives taxid.jrb.gov.ng).
- Choose the Individual tab and select NIN.
- Enter the 11-digit NIN, then first name, last name and date of birth as NIMC holds them.
- The 13-digit Tax ID is shown on screen. Save or print it.
The FCT-IRS notice says there is no fee. Nothing in it requires you to be in Nigeria, so the steps work from Italy with an ordinary internet connection; it does not mention diaspora users specifically.
If the portal rejects your details
The usual cause is a mismatch with NIMC: a missing middle name, a different spelling, or a date of birth recorded wrongly at enrolment. The portal matches what NIMC holds, not what is on your passport. Correcting the NIMC record is covered in changing NIN name or date of birth from abroad.
No NIN yet?
Then the Tax ID route is closed until you enrol. Nigerians abroad can enrol through diaspora arrangements; the options, documents and charges for Italy are in getting a NIN while living in Italy.
Old TINs and the JTB search
Many diaspora Nigerians already have a TIN from a past job or business. Two sources disagree on its status: the FCT-IRS notice says the Tax ID is "replacing previously issued TINs", while other reporting has said existing TINs remain valid. Until the NRS settles this, use the new Tax ID on new documents and keep a note of the old TIN for older records.
To find an old TIN, the Joint Tax Board's TIN search panel lets you look up a TIN slip by BVN, CAC registration number, TIN, registered phone or previous TIN, with date of birth needed for full details. It is free. It does not show a NIN option.
| You have | Do this |
|---|---|
| NIN, no TIN | Retrieve the Tax ID with your NIN |
| NIN and an old TIN | Retrieve the Tax ID; keep the old TIN for past records |
| Old TIN, no NIN | Find the TIN on the JTB panel if needed; enrol for a NIN |
| Neither | Enrol for a NIN first |
Using the Tax ID once you have it
Give the number to anyone who deducts tax from payments to you, so that credit notes are issued in your name and can be matched to you later. That includes a company tenant, a bank paying interest on a fixed deposit, and a registrar paying dividends. If you hold Nigerian Treasury bills or bonds through a broker, ask the broker to record it too. Keep a screenshot or printout of the portal result with the date you retrieved it; an Italian adviser preparing a foreign tax credit claim may ask how your Nigerian identifiers fit together, and a dated record answers that quickly. Do not share the Tax ID with unsolicited callers: like the NIN and BVN, it links to your identity records.
Companies and business names use the Corporate tab with their CAC number, according to the FCT-IRS notice. Non-resident companies have their own registration duties from 2026; that is outside this guide.
Where Pryme fits
Nigerian identity details carry across services. Opening a Pryme account from Italy uses your identity documents, and keeping your NIN, BVN and Tax ID consistent avoids mismatches later. For the BVN side, see the Nigeria library's NRBVN explainer. This is information, not tax advice.
Questions people ask
How do I get my Nigerian Tax ID from abroad?
Enter your NIN, first name, last name and date of birth, exactly as NIMC holds them, on taxid.nrs.gov.ng under the Individual tab. The 13-digit Tax ID is shown on screen.
Is the Nigerian Tax ID the same as my NIN?
It is linked to your NIN and retrieved with it, but the Tax ID is a separate 13-digit number.
Is my old TIN still valid?
Sources conflict: the FCT-IRS notice says the Tax ID replaces previously issued TINs, other reports say old TINs stay valid. Use the new Tax ID on new documents.
How much does it cost to get a Nigerian Tax ID?
Nothing. The FCT-IRS notice says there is no fee.
Sources
- FCT-IRS: Nigerian Tax ID portal goes live (29 Dec 2025) · accessed Oct 2026
- JTB: TIN registration search panel · accessed Oct 2026
- NiDCOM: NGEX Diaspora Guide to Nigeria's tax reforms (Jan 2026) · accessed Oct 2026
- Mondaq: Taxation of non-resident individuals in Nigeria (30 Sep 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.