KAMPALA — Uganda has begun transitioning to the National Identification Number (NIN) as the primary tax identifier for individual taxpayers, in a reform intended to integrate national identification and tax records and strengthen revenue administration.
The transition follows a Cabinet decision of September 1, 2026, approving the use of NINs issued by the National Identification and Registration Authority (NIRA) as the primary tax identifier for individuals.
The Uganda Revenue Authority (URA) said the process of linking taxpayers’ NINs to their existing Tax Identification Numbers (TINs) has already started.
Taxpayers can update their records through URA-initiated engagements, by providing their NINs at URA service centres, or through the URA online portal, where taxpayers who have not updated their details are prompted to do so.
The reform is designed to give individual taxpayers a single identifier across Government systems and improve the accuracy of taxpayer records.
URA said linking its taxpayer database with NIRA records is expected to reduce duplicate records, improve verification and make it easier to monitor taxpayer compliance. It is also intended to strengthen the Government’s ability to identify economic actors and reduce revenue leakages.
The change will initially affect individual taxpayers. Companies, partnerships, associations and other non-individual entities will use Entity Registration Numbers (ERN) or Business Registration Numbers (BRN) as their tax identifiers, while non-citizens will use an Alien Identification Number where one has been issued.
URA has clarified that the transition does not mean existing TINs are being cancelled.
“Do I lose my TIN?” the authority asked in its latest guidance. Its response is that taxpayers will retain their TINs, but from January 1, 2027, those whose records have been updated will access their tax accounts using their NINs or the applicable entity registration number.
The move builds on an earlier requirement for registered taxpayers to update their registration information with their NIN for individuals or BRN for non-individuals. URA said the requirement was introduced under Section 4 of the Tax Procedures Code Act.
URA said taxpayers whose NINs have not yet been linked to their TINs should update their records before the full rollout.
The authority said the integration will also support wider Government efforts to create a more coordinated taxpayer database and improve service delivery.
The shift comes as Government seeks to expand domestic revenue mobilisation by bringing more economic activity into the formal tax system and improving compliance.
