Transitioning from TIN to NIN will create jobs and open formal markets, says URA

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The government’s move to transition from the Tax Identification Number (TIN) to the National Identification Number (NIN) as the primary tax identifier is a deliberate effort to create jobs, identify more taxpayers, and open up formal markets to new companies and small traders, the Uganda Revenue Authority (URA) has said.

Christine Mirembe, the URA Assistant Commissioner for Business Policy, explains that the transition from TIN to NIN is not just a tax administration reform but a broader economic strategy aimed at formalising the economy, widening the tax base, and creating opportunities for young Ugandans to access formal employment and business.

“Transitioning from TIN to NIN is the government's effort to end unemployment. It is about proper identification of taxpayers, traders, new companies, and opening formal markets to new companies,” Mirembe said on Tuesday, September 15.

During an endorsement interview as part of build-up to the National Identification Registration Authority (NIRA) Expo and Symposium scheduled for September 24 to 26, 2026, at Kololo Independence Grounds, Mirembe said that the reform will eliminate duplication and ghost taxpayers and create a single, clean database linking a person’s identity to their economic activity.

“Proper identification of taxpayers has been a big challenge. We have had cases of one person having multiple TINs, traders registering companies in different names to evade taxes, and foreigners operating without proper identification.”

Uganda Revenue Authority (URA) elaborates plan to expand tax base using NIN numbers to replace the traditional TIN system, which captured only over 5 million taxpayers in Uganda ahead of the build-up to the NIRA Expo and Symposium scheduled for September 24 to 26, 2026 at Kololo Independence Grounds

“By using NIN, we will have proper identification of taxpayers, traders, and new companies. We will know who is who and where they operate from,” she said during the other and URA headquarters in Kampala.

Mirembe added that the system will also help the government track youth unemployment interventions better.

“Government is putting a lot of money in Emyooga, Parish Development Model (PDM), Youth Livelihood Fund. But without proper identification, we don’t know who has benefited, who has started a business and who is still unemployed. With NIN, we can trace a young person from school, to business registration, to tax payment, to job creation,” Mirembe explained.

From TIN to NIN: What is changing?

For over two decades, Uganda has used the 10-digit TIN as the unique identifier for every taxpayer, whether individual or company. Every Ugandan doing business, importing goods, or seeking a government tender had to first acquire a TIN from URA.

However, under the new reform, the government will phase out TIN for individuals and replace it with NIN issued by the NIRA. For companies, the Uganda Registration Services Bureau (URSB) registration number will become the tax identifier.

“This means a Ugandan aged 16 years and above will automatically use their NIN to pay taxes, clear goods, open a business, and access government services, without needing to apply for a separate TIN,” she emphasised.

How NIN will end unemployment

Mirembe says the TIN to NIN transition will end unemployment in four ways: first, by lowering the barrier to formalisation.

“Many small traders and boda boda riders, market vendors and online sellers have been reluctant to register for TIN because they feared URA would immediately start taxing them. NIN, which every Ugandan already has, removes that psychological barrier,” she observed.

“Many youths say, ‘if I get a TIN, URA will come after me.’ But you already have a NIN. Now we are saying, use your NIN to register your hustle formally. Once you are formal, you can get a trading license from KCCA, you can get access to government tenders, you can supply schools under the school feeding programme. That is how you move from unemployment to employment,” Mirembe said.

By opening formal markets to new companies. She said many new companies fail to compete because the market is dominated by briefcase companies with multiple identities.

“If we have proper identification, we can clean the procurement system. A new company owned by a young graduate can be identified by its URSB number and NIN of directors. It will be able to bid for government contracts without being squeezed out by fake companies. That opens formal markets to new companies,” she emphasised.

Credit access:

Banks and microfinance institutions, she said, will now be able to use NIN to verify a trader’s tax compliance history, making it easier for small traders to get loans to expand.

“If a small trader in Owino has been paying taxes using her NIN, a bank can see that she is compliant and give her a loan to expand from one shop to three shops, and in the process employ more people,” Mirembe explained.

The officer added that with a unified NIN database, the government will know how many taxpayers are in each district, what businesses they do, and where the gaps are, to tailor skilling programs, she noted.

Uganda's unemployment rate is about 12%, with official Uganda Bureau of Statistics (UBOS) reports for 2024-2025 showing this among youth aged 15 years and older.