By Spy Uganda
The Government has approved the phasing out of separate Tax Identification Numbers (TINs) for individual taxpayers, paving the way for the National Identification Number (NIN) to become the primary tax identifier for individuals.
ICT and National Guidance Minister Justine Kasule Lumumba announced the decision on Tuesday, September 1, 2026, while briefing the public on resolutions from Monday’s Cabinet meeting.
“Cabinet approved the use of the National Identification Number (NIN) issued by NIRA as the Tax Identification Number (TIN) going forward,” Lumumba said.
The decision will end the long-standing arrangement under which individuals obtained a separate TIN from the Uganda Revenue Authority (URA) in addition to their national identification number issued by the National Identification and Registration Authority (NIRA).
Under the new system, an individual’s NIN will serve as their tax identification number, creating a single identity that can be used across national identification and tax administration systems.
Lumumba said the separate TIN system had served Uganda for years but had increasingly faced challenges arising from separate and largely manual registration processes.
“For years our tax registration system has relied on separate, largely manual TIN-based processes,” she said.
“It has served its purpose but it has also left us outdated and inconsistent records and that created real weaknesses in data accuracy, compliance and service delivery.”
According to the minister, adopting the NIN as the TIN will establish a more unified taxpayer identification system and improve the quality of government records.
“By adopting the NIN as the TIN, we are establishing one consistent identity for every taxpayer,” Lumumba said.
The Government expects the reform to make it easier to accurately identify and trace taxpayers while improving the integrity of the national taxpayer register.
The system is also expected to strengthen information sharing between government agencies, improve tax compliance, reduce revenue leakage and simplify the process of registering for tax.
The reform is part of wider efforts to integrate Uganda’s national identification and tax administration systems.
In May 2026, URA issued a public notice urging taxpayers to update their registration details and link existing tax records to their NINs or Business Registration Numbers (BRNs).
The changes are anchored in amendments to the Tax Procedures Code Act, which provide for the use of the NIN as the identifier for individual taxpayers, while registered entities use their BRNs.
Cabinet’s latest approval therefore clears the way for the Government to transition from the standalone TIN system and make national identification the foundation of individual tax registration.
The reform is expected to reduce duplication of taxpayer records and create a more integrated digital system for identification, tax administration and public service delivery.
