Uganda Moves to Link NIN Directly to Taxpayer Identification

Uganda has moved to designate the National Identification Number (NIN) as the primary tax identifier for individual taxpayers, bringing tax administration closer to the country’s national identification system.

The decision, announced following a Cabinet meeting, is aimed at creating a more consistent identity for taxpayers and addressing weaknesses associated with the country’s previous TIN-based system.

For years, individuals dealing with the Uganda Revenue Authority (URA) have used a Tax Identification Number (TIN) for tax registration, filing returns, payments and other tax-related transactions. At the same time, the National Identification and Registration Authority (NIRA) has maintained the NIN as the primary identifier for individuals.

This has meant that one person could have a NIN for personal identification, a Business Registration Number (BRN) for a company or business and a separate TIN for tax purposes.

Government has been working to connect these systems, with URA already integrating its services with NIRA. Individuals with a NIN can obtain a TIN through URA’s online platform, with the process taking only a few minutes.

URA says that, effective July 1, 2025, changes to the Tax Procedures Code Act provided for the use of NINs for individual taxpayers and BRNs for non-individual taxpayers. Existing taxpayers have consequently been required to update their records.

The reform could give URA a clearer picture of taxpayers whose information appears across different government systems. This is particularly important as the authority seeks to identify more economic activity and improve compliance.

URA registered 420,183 new taxpayers during the first half of FY2024/25, bringing the taxpayer register to 4.88 million. The new taxpayers generated Shs59.01 billion between July and December 2024, with URA attributing the growth partly to third-party information, easier registration and field operations.

The NIN reform is also taking place alongside the expansion of digital tax systems such as the Electronic Fiscal Receipting and Invoicing Solution (EFRIS), which gives URA greater visibility of business transactions. EFRIS documents can contain the buyer’s NIN, BRN or TIN, depending on the taxpayer.

Together, the systems give government a more connected framework in which the NIN identifies an individual, the BRN identifies a business, and EFRIS provides transaction information for tax administration.

Uganda currently has a tax-to-GDP ratio of about 14.2%, while government has set a target of 20% by FY2029/30. Officials say reaching the target will require improved compliance, formalisation, digitalisation and better coordination among government agencies.

The NIN itself does not create a new tax obligation. Instead, it gives government a stronger mechanism for identifying individuals and linking their records.

For URA, the biggest potential benefit is improved visibility over economic activity. For taxpayers, the integration could eventually reduce duplication and make interaction with government services easier.

As Uganda seeks to expand its tax base, the NIN could therefore become an important link between citizens, businesses and the tax system.