finance 18 October 2026 Parliament of Uganda
Uganda to Integrate NIN with TIN to Boost Tax Revenue
Uganda is planning to integrate the National Identification Number (NIN) with the Tax Identification Number (TIN) for individuals to expand the tax base, enhance efficiency, and curb duplicate registrations. This move aims to streamline taxpayer identification and improve domestic revenue mobilization. Source: https://www.parliament.go.ug/index.php/news/4668/nin-tin-integration-expand-ugandas-tax-base
The Ugandan government is set to integrate the National Identification Number (NIN) as the primary identifier for individual taxpayers, a move expected to significantly broaden the country’s tax base and improve administrative efficiency. Minister of State for Finance, Planning, and Economic Development (Planning), Hon. Amos Lugoloobi, announced the reform, emphasizing its goal to create a unified and reliable system for identifying taxpayers.
Currently, Uganda has approximately 5.7 million registered taxpayers, with 5.4 million being individuals. However, a substantial number, around 2.1 million, are inactive. The integration is projected to help activate more taxpayers, with an estimated potential revenue increase of Shs420 billion if eligible individuals meet their tax obligations.
The existing separate systems for NIN and TIN have led to inconsistencies and duplicate records. In the 2025/26 financial year alone, the Uganda Revenue Authority (URA) identified over 191,000 duplicate records. As of September 30, 2026, about 39% of individual taxpayer records had been successfully matched with their NINs.
While the initiative primarily targets individuals, non-individual taxpayers like companies will use the Entity Registration Number, and foreign taxpayers will utilize applicable identification, such as Alien Identification Numbers. Specific arrangements are also being developed for refugees and diplomats.
However, the plan has raised questions. The Leader of the Opposition, Hon. Joel Ssenyonyi, highlighted concerns regarding the 10.4 million Ugandans not registered with the National Identification and Registration Authority (NIRA) and queried how these individuals would be accommodated during the transition. He also questioned the revenue projections, given the high rate of inactive taxpayers, and raised potential privacy issues concerning data protection.
Despite these concerns, some Members of Parliament, like Hon. Eliab Naturinda, supported the integration, citing successful transitions in countries such as Ghana and Rwanda. Others, like Hon. Patrick Katabaazi, acknowledged the benefits of a uniform taxpayer identity but called for strengthening NIRA’s capacity, noting a large number of uncollected national identity cards due to staffing shortages.
Source: Parliament of Uganda