Ugandans with a National Identification Number (NIN) are entering a new phase of tax administration as the government moves to use the NIN as the primary tax identifier for individual taxpayers.
The reform is part of a broader government effort to integrate public databases, improve the accuracy of taxpayer information and strengthen domestic revenue mobilisation.
Under the changes, individual taxpayers will be identified using their NIN, while companies and other non-individual entities will use their Business Registration Number (BRN). The change took effect on July 1, 2025, under amendments to Uganda’s tax laws.
The introduction of the NIN as the primary identifier does not mean taxpayers should simply disregard their existing tax records. Individuals who already have TINs are expected to ensure that their NIN and other personal details are correctly reflected in their URA records.
URA has encouraged taxpayers to update their registration details, including their correct NIN, active telephone number, physical address and nature of business or economic activity.
The reform is intended to link an individual’s identity directly to their tax records, making it easier for government to verify taxpayers, reduce duplication and address inconsistencies in tax records.
Previously, Ugandans had to maintain separate identification systems, with the NIN issued through the National Identification and Registration Authority (NIRA) and a TIN issued by the Uganda Revenue Authority (URA) for tax purposes.
The integration is expected to reduce this fragmentation by allowing government systems to use a common identifier when dealing with individual taxpayers.
For businesses, the system works differently. Companies and other non-individual entities will be identified using their Business Registration Number (BRN).
This means a company should not use the NIN of one of its directors or shareholders as its tax identifier. The company’s own registration details remain important for its tax obligations.
The change comes as Uganda increasingly relies on digital systems to strengthen tax administration. Systems such as the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) generate electronic records of business transactions, enabling URA to improve monitoring and tax compliance.
With government databases becoming increasingly interconnected, inaccurate or outdated taxpayer information could create challenges when individuals or businesses attempt to access tax services or complete transactions.
URA is therefore urging taxpayers to treat the transition as an opportunity to review their records and ensure that the information held by the authority is accurate.
Individuals should check that their names, NIN, telephone numbers, physical address and other relevant details are correctly reflected in their tax records, while businesses should ensure that their registration and business information is up to date.
For individuals who already have TINs, the key message is not to assume that their existing tax records have become irrelevant. Instead, taxpayers should ensure that their NIN is properly linked to their existing records through the required update process.
The reform represents a shift from a system that relied heavily on separate identification numbers towards a more integrated digital tax administration system.
In simple terms, if you are an individual taxpayer, your NIN is becoming the key identifier for tax purposes, while companies and other non-individual entities will use their BRNs.
