Tax Identification & Filing
Every individual and business needs a Tax Identification Number (TIN) to pay tax, open a corporate account, or bid for contracts. Personal income tax for salary earners is usually handled through PAYE by your employer and your state IRS; self-employed people and companies register and file directly.
- Processing time
- TIN issuance is often instant to a few days once documents are verified.
- Starting cost
- Free
- Steps
- 5 to complete
- Last verified
- August 2026
Who can apply
- Individuals: automatically eligible; TIN is now commonly linked to your NIN
- Businesses: must have a CAC registration number to register for a company TIN
Documents you'll need
What it costs
| TIN registrationNo official charge to obtain a TIN | Free |
| Personal Income Tax rateDepends on income band and state | Progressive, up to 24% |
| Companies Income TaxRate depends on company size/turnover | 20–30% of profit |
Where to apply
- TaxPro-Max portal (taxpromax.firs.gov.ng) for federal taxes and company TIN
- Your State Internal Revenue Service office/portal for personal income tax as a resident
- FIRS Integrated Tax Offices for in-person support
Application steps
- 1
Confirm which TIN you need
Individuals typically get a TIN automatically tied to their NIN; businesses register separately after CAC incorporation.
- 2
Register on TaxPro-Max
Create an account, enter your NIN or CAC number, and complete the taxpayer profile.
- 3
Verify your TIN
Once approved, you'll receive a TIN certificate/number you can verify on the portal.
- 4
Set up for filing
Businesses register for VAT (if turnover qualifies) and file monthly/annual returns via TaxPro-Max.
- 5
File returns by the deadline
Personal income tax returns are typically due by 31 March each year; company returns within 6 months of financial year end.
How to pay
- Bank transfer/Remita via TaxPro-Max
- Designated collecting banks
Checking your status
Log in to TaxPro-Max to view your TIN status, filing history and any outstanding assessments.
Common mistakes to avoid
- ✕Confusing federal tax (FIRS) with state personal income tax obligations
- ✕Not registering for VAT once turnover crosses the threshold
- ✕Missing annual filing deadlines and incurring penalties
- ✕Letting an 'agent' register a TIN without giving you the login details
Ready to start your tax (tin) application?
You'll complete the actual transaction on the official Federal Inland Revenue Service (FIRS) & State Internal Revenue Service site — we just made sure you arrive knowing exactly what to do.
Go to TaxPro-Max — taxpromax.firs.gov.ng ↗