Cabinet has formally approved the use of the National Identification Number (NIN), issued by the National Identification and Registration Authority (NIRA), as the Tax Identification Number (TIN) for taxpayers.
The decision, taken at the Cabinet meeting on 31 August 2026 at State House Entebbe, was announced on 1 September by Information and Communications Technology and National Guidance Minister Justine Kasule Lumumba.
The reform replaces the long-standing separate, largely manual TIN system run by the Uganda Revenue Authority (URA). Officials say the old approach produced outdated and inconsistent records that undermined data accuracy, compliance, and service delivery.
By making the NIN the single consistent identity for every taxpayer, government expects to improve the accuracy of the taxpayer register, strengthen tracing of individuals and businesses, reduce revenue leakage, and make registration and communication with tax authorities simpler for citizens.
Lumumba said: “This will improve the accuracy of our taxpayer register, strengthen our ability to identify and trace taxpayers, and make our data systems work better together. It will help us improve compliance, reduce revenue leakage, and make it simpler for citizens to register and communicate with the tax authorities.”
She added that the integration will give government greater visibility into taxpayers’ worldwide income and strengthen the national identification system overall, supporting better planning and programme delivery.
Background and Context
This Cabinet approval consolidates a policy direction already set in the Tax Procedures Code (Amendment) of 2025. That law redefined the TIN so that individuals use their NIN and non-individuals use their Business Registration Number (BRN) issued by the Uganda Registration Services Bureau (URSB).
Foreign persons from treaty partner countries may continue using foreign TINs where applicable. Local authorities and government bodies are restricted from issuing certain business licences or authorisations without the appropriate identifier.
URA has already been implementing transitional measures. In May 2026 it issued a public notice requiring all registered taxpayers to update their details on the URA portal, linking existing TINs to NINs (individuals) or BRNs (entities), along with current phone numbers, physical addresses, and business nature.
Taxpayers whose records are incomplete are prompted to update before conducting transactions such as filing returns or generating payment slips.
The change forms part of government’s wider digital identity and public sector modernisation agenda. Previously, citizens and businesses often needed separate numbers for national ID, business registration, and tax purposes, creating administrative friction and opportunities for gaps in the formal economy.
A single primary identifier is expected to reduce duplication, make it harder to operate under multiple identities, and ease formalisation for entrepreneurs.
