Registration and numbers in Nigeria: NIN, CERPAC, BVN and Tax ID
In Nigeria almost everything revolves around one number: the National Identification Number (NIN) from the NIMC. You need it for a passport, a bank account and tax, and it is free. A foreigner also arranges a CERPAC at the immigration service, and at the bank a BVN is added.
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Anyone moving to Nigeria first needs one number: the National Identification Number (NIN) from the National Identity Management Commission (NIMC). According to the NIMC, enrolment is mandatory for all Nigerians, also abroad, and for foreigners living in Nigeria. Without a NIN there is no new Nigerian passport, no bank account and no consular services. In Nigeria it is free. A foreigner also arranges a CERPAC at the immigration service; the bank issues a BVN, and for tax you get a Tax ID.
Which numbers do you need?
| Number or card | Who issues it | For whom | Cost according to the source |
|---|---|---|---|
| NIN | NIMC | Nigerians, also abroad, and foreigners legally resident in Nigeria | free in Nigeria; with a partner outside Africa USD 50 from age 16, USD 40 below |
| e-ID card | NIMC | legal residents aged 16 and over with a verified NIN | free |
| CERPAC | Nigeria Immigration Service | foreigners staying at least a year | free if married to a Nigerian, USD 2,000 for an employee, USD 600 for a student |
| BVN | your bank, under the Central Bank of Nigeria | every bank customer | no amount given; the number arrives within 24 hours |
| Tax ID | your state's tax authority, or the Nigeria Revenue Service | every taxable person | no amount given |
What is the NIN, and how do you get one?
The NIN is your personal number in the national identity database. The NIMC Act of 2007 gives the NIMC the task of enrolling Nigerians, and also "non-citizens of Nigeria who are lawfully resident in Nigeria". You enrol at an NIMC office or an approved partner: your details, your fingerprints and a photo. You then receive a NIN slip, the paper with your number.
If you still live in the Netherlands and you are Nigerian, it can also be done here, with a partner licensed by the NIMC. There you do pay: according to the fee list of December 2019, USD 50 for someone aged 16 or over and USD 40 for a child, in countries outside Africa. According to the immigration service you need a NIN slip for a new or renewed Nigerian passport, so arrange the NIN before your passport.
The NIN and the e-ID card are free, the NIMC writes: "Do not pay anyone to obtain your NIN or e-ID card." If someone in Nigeria asks for money for your enrolment, go to an NIMC office itself. Only outside Nigeria do the approved partners charge a fee.
What is the CERPAC?
The Combined Expatriate Residence Permit and Aliens Card. It is your residence permit and your identity document as a foreigner. According to the immigration service it is for people staying at least a year, with a temporary or permanent residence visa: business owners, employees, students, dependants, and retirees aged 65 and over. You apply online, upload your documents and have your fingerprints and photo taken at an NIS office.
If you are married to a Nigerian, you pay nothing. An employee pays USD 2,000, a student USD 600. Which route fits you is in the residence routes.
If you are Nigerian, you don't need a CERPAC. Your partner without a Nigerian passport does.
Why does the bank ask for a BVN and a NIN?
The Bank Verification Number (BVN) is the number by which Nigerian banks recognise a customer, introduced on 14 February 2014. You enrol at a bank branch with a valid ID, have your fingerprints and photo taken, and receive the number by text message within 24 hours.
Since December 2023, according to the Central Bank of Nigeria, accounts in the higher tiers (Tier 2 and 3) must have a BVN and a NIN, the lowest tier one of the two. More about the account itself in banking and payments in Nigeria.
Do you need a Tax ID?
Anyone who has to pay tax in Nigeria registers and gets a Tax ID (section 4 of the Nigeria Tax Administration Act 2025). For ordinary residents, the tax authority of their state collects the income tax, such as the LIRS in Lagos (section 3). Important for the bank: under section 8, banks make the Tax ID a condition for opening or continuing to use an account. What Nigeria taxes is in state pension, pension and tax in Nigeria.
And the Dutch side?
If you are away for more than eight months a year, you deregister at your municipality. How that works and what stops afterwards is in deregistering at the municipality. Arrange your DigiD before you leave; see keeping your bank account and DigiD. The whole order, from visa to numbers: the plan for Nigeria.
In Vertrekklaar this is phase 2 of 5 of the journey, step 2.2: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Nigeria or go straight to step 2.2 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- NIMC — who enrols, including foreigners legally resident in Nigeria (NIMC Act 2007) — nimc.gov.ng
- NIMC — Diaspora Services Fact Sheet (updated 18 April 2023), what you need the NIN for — nimc.gov.ng
- NIMC — fees for enrolment outside Nigeria (December 2019) — nimc.gov.ng
- NIMC — fraud alert, the NIN and the e-ID card are free — nimc.gov.ng
- Nigeria Immigration Service — the CERPAC, who gets it and what it costs — immigration.gov.ng
- Central Bank of Nigeria — the Bank Verification Number (BVN) and the BVN-and-NIN requirement since December 2023 — cbn.gov.ng
- Nigeria Tax Administration Act 2025, sections 3, 4 and 8 — the Tax ID and who collects your tax (via LIRS) — lirs.gov.ng
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