For years, "How do I get a TIN number in Uganda?" was one of the most searched tax questions in the country. In 2026 the answer changed. Uganda has moved away from issuing a separate Tax Identification Number (TIN) to individuals. Your National Identification Number (NIN) from the National Identification and Registration Authority (NIRA) now serves as your tax identifier, and registered businesses and organisations use their Business Registration Number (BRN) from URSB.
This guide explains what changed, why, what you need to do if you already have a TIN, and what new taxpayers should expect. The rollout is still being implemented, so always check the latest notices from the Uganda Revenue Authority (URA) before acting.
What exactly changed?
Amendments to the Tax Procedures Code Act passed in 2025 provided for the NIN to replace the TIN for individuals, and for the BRN to replace it for non individuals such as companies, partnerships and NGOs. Where a foreign taxpayer is covered by a tax treaty arrangement, a TIN issued by the foreign tax authority may apply instead.
In May 2026, URA directed all registered taxpayers to update their registration details on the URA portal and link their records to a NIN or BRN. In September 2026, Cabinet formally approved phasing out the separate TIN for individuals. The government's stated aim is one consistent identity for every taxpayer, fewer duplicate records, better data sharing between agencies, and less manual processing.
What this means for different people
If you are an individual with an existing TIN
Your old TIN records are being linked to your NIN. Log into your URA portal account and make sure your NIN, phone number, physical address and nature of business are up to date. URA has said the portal prompts taxpayers whose details are not up to date to update them before they can carry out transactions.
If you have never registered with URA
You no longer need to apply for a separate TIN number. Your NIN is your tax identifier. If you start earning taxable income, run a business, rent out property or need to transact with URA, use your NIN and register for the relevant tax obligations on the URA portal.
If you run a company, partnership or NGO
Your Business Registration Number from URSB is your tax identifier. Make sure the BRN is linked on your URA account and that your directors' and officers' details are current. If you have not yet registered your business, see our guide on how to register a business in Uganda.
If you are a foreigner working or investing in Uganda
Guidance for foreigners is still developing. Depending on your circumstances you may use a NIN or alien identification, a BRN for your business, or a foreign TIN under a treaty arrangement. Confirm your position with URA or a tax adviser.
How to update your URA profile, step by step
- Log into the URA web portal using your existing TIN and password. If you have forgotten your password, use the reset option.
- Follow the prompt to update registration details. Enter your NIN (individuals) or BRN (businesses).
- Confirm your contacts. Update your phone number and email so you receive notices and one time codes.
- Confirm your physical address and nature of business. These are now required fields.
- Submit and keep a record. Save a screenshot or acknowledgement in case of later queries.
If you skip this, you may be blocked from key services. URA has listed filing returns, generating payment registration slips, processing refunds, EFRIS invoicing, customs declarations and tax clearance applications among the functions that need up to date registration details.
The most common problem: mismatched names
Because your tax identity is now tied to your NIRA record, any difference between the name on your old TIN and your National ID can cause problems. Check your National ID details first. If they are wrong, correct them with NIRA before updating URA. Businesses should check that their URSB records match their URA records in the same way.
What has not changed
- Your tax obligations. Having a NIN does not mean you owe tax. Tax depends on your income and activities.
- Filing deadlines. Returns are still due on their normal dates, even if you made no profit.
- Record keeping. Keep invoices, receipts and bank statements.
- EFRIS. Businesses that must issue e-receipts through URA's Electronic Fiscal Receipting and Invoicing Solution still need to do so.
- Existing arrears. Arrears and penalties on your old TIN do not disappear. They move with your linked record.
Why the change matters
Supporters say using the NIN simplifies registration, reduces duplicate and fake TINs, and makes it easier for people to formalise. Critics have raised concerns about data security, about people whose NIRA records contain errors being locked out, and about informal earners being drawn into the tax net. Whatever your view, the practical step for every taxpayer is the same: make sure your NIN or BRN is linked and your details are correct.
Frequently asked questions
Do I still need a TIN number in Uganda?
Individuals now use their NIN as their tax identifier, so you do not need to apply for a separate TIN. Businesses and organisations use their BRN.
Is my old TIN still valid?
During the transition, existing TIN accounts are being linked to NINs and BRNs. Log into the URA portal and update your details so your account keeps working.
What if my National ID has errors?
Correct the errors with NIRA first, then update your URA profile. Mismatched details are the main cause of failed updates.
What should I write where a form asks for a TIN?
Follow the instructions on the form. Increasingly, forms ask for a NIN or BRN directly. If a form still says TIN, ask the organisation whether your NIN or BRN is acceptable.
Does this apply to landlords and freelancers?
Yes. Rental income and self employment income are taxable, and your NIN is the identifier URA uses to track them.
Talk to a tax expert
If you have arrears on an old TIN, run a business with mismatched records, or are unsure which taxes now apply to you, book a verified accountant or tax consultant on The Quick Consult and sort it out in one short call.