No More Separate TINs: Uganda Moves to Make NIN the Main Tax Identifier

KAMPALA, Uganda — Uganda is moving to phase out separate Tax Identification Numbers (TINs) for individual taxpayers, with Cabinet approving the use of National Identification Numbers (NINs) issued by the National Identification and Registration Authority (NIRA) as the main tax identifier.

The decision was reached during Cabinet’s ninth meeting held at State House Entebbe on August 31, 2026, as the government seeks to simplify tax registration, improve taxpayer records and strengthen revenue administration.

Under the new arrangement, individual taxpayers will use their existing NINs when dealing with tax authorities instead of maintaining a separate identification number specifically for tax purposes.

The government says the current TIN system has relied on a separate and largely manual registration process that has contributed to outdated and inconsistent taxpayer records.

Cabinet expects the NIN-based system to create a more consistent identity for taxpayers and allow government databases to work more effectively together.

The ICT and National Guidance Minister Justine Kasule Lumumba said the change is expected to strengthen the government’s ability to identify and trace taxpayers, improve compliance, reduce revenue leakage and make registration and communication with tax authorities easier.

The reform could also significantly expand Uganda’s visibility over the taxpayer population. According to Uganda Revenue Authority figures cited in the Cabinet announcement, the country currently has more than 5.25 million registered taxpayers, including about 5 million individual taxpayers.

The move follows earlier reforms already being implemented by the Uganda Revenue Authority. In May 2026, URA directed registered taxpayers to update their registration details, including providing NINs for individuals and Business Registration Numbers for non-individual entities.

However, the transition raises practical questions for taxpayers who already have TINs, including whether existing records will automatically be transferred or linked to NINs and whether individuals will be required to take additional steps. Government has not yet provided a specific date for the complete transition from the separate TIN system to the NIN-based system. The implementation details will therefore be important as Uganda moves toward a unified identification framework for tax administration.

The reform is part of wider efforts to modernise Uganda’s tax administration, broaden the tax base and increase domestic revenue collection by making it easier for government to identify taxpayers and integrate information across public institutions.