Uganda’s government has approved the use of the National Identification Number (NIN) as the default Tax Identification Number (TIN) for citizens, replacing the separate tax identification system traditionally used by the Uganda Revenue Authority (URA).
The decision means a citizen’s NIN, issued by the National Identification and Registration Authority (NIRA), will also serve as their identification number for tax purposes.
ICT and National Guidance Minister Justine Kasule Lumumba announced the Cabinet decision at the Uganda Media Centre in Kampala on Tuesday, 1 September 2026.
“Cabinet has approved the use of the National Identification Number, the NIN, issued by NIRA, as the Tax Identification Number going forward,” Ms Lumumba said.
She said the government expects the change to improve the accuracy of taxpayer information, make registration easier and strengthen efforts to identify people who are required to pay tax.
“For years, our tax registration system has relied on a separate, largely manual TIN-based process. It has served its purpose, but it has also left us with outdated and inconsistent records, and that creates real weaknesses in data accuracy, compliance, and service delivery,” she said.
One identity for taxpayers
Under the previous system, NIRA and URA maintained separate identification frameworks, requiring citizens engaging with the tax system to obtain a TIN in addition to their NIN.
The government says integrating the two systems will establish a single verified identity for citizens dealing with tax authorities.
“By adopting the NIN as the tax identification number, we are establishing one consistent identity for every taxpayer,” Ms 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.”
The government hopes the reform will also improve the exchange of information between different state agencies and reduce inconsistencies in official records.
It is expected to make it easier to link information held across systems involving taxation, business licensing and other economic activities.
Government targets tax leakages
The measure is also part of government efforts to widen Uganda’s tax base and increase domestic revenue collection.
Uganda has struggled with tax compliance, particularly because of the size of its informal economy and difficulties in matching information held by different government institutions.
The country’s tax-to-GDP ratio has remained at about 13% to 14%, according to figures cited by the government, leaving authorities under pressure to find additional sources of domestic revenue.
Ms Lumumba said using a single identification number would make it easier for authorities to identify taxpayers and reduce revenue leakages.
“It will help us improve compliance, reduce revenue leakage, and make it simpler for citizens to register and communicate with the tax authorities,” she said.
She added that the integrated system would improve the government’s ability to identify income earned by taxpayers, including income from outside Uganda.
“It will also give us visibility into worldwide income, and more broadly, it strengthens our national identification system as a whole,” she said.
“This is about building a single, reliable foundation of identity that helps government plan and deliver programmes more effectively for our people.”
Wider government systems
The change could also allow tax authorities to more easily connect taxpayer information with records held by other institutions, including those responsible for land, businesses and financial transactions.
The government expects greater interoperability between databases to make it harder for taxable income and economic activity to remain outside the tax system.
The reform comes as Uganda seeks to increase domestic revenue to finance its national budget while reducing dependence on borrowing.
Further details are expected from the relevant authorities on how existing TIN holders will transition to the NIN-based system and how the change will be implemented across government services.
