Written by Bertrand Théaud, Statrys Founder
20+ years in Asia as a corporate lawyer, investor, and fintech founder. I've sat on both sides of the table and seen the same avoidable mistakes hit founders again and again. The reviews and articles I write are for founders who'd rather skip the mistakes.
Key Takeaways
A Tax Identification Number (TIN) in Singapore is a unique identifier used for tax filing and financial transactions.
For individuals it's the Tax Reference Number (TRN): citizens and permanent residents use their National Registration Identity Card (NRIC), and foreigners use their Foreign Identification Number (FIN), which now starts with F, G, or M.
Business entities use a Unique Entity Number (UEN), issued on registration by the Accounting and Corporate Regulatory Authority (ACRA) or another registering agency.
Trying to find out what a Tax Identification Number (TIN) is in Singapore? You're in the right place. Both individuals and businesses need a TIN to comply with tax rules and to complete everyday financial transactions. This guide explains what a Singapore TIN is, who issues it, how to find yours, and what it's used for.
What Is a Singapore Tax Identification Number (TIN)?
In Singapore, a TIN is a unique code of 9 to 10 characters issued to individuals and organisations that are liable to pay tax. It supports legal compliance, record-keeping, and efficient tax filing. Every Singapore citizen, permanent resident, and registered business entity is assigned one, which lets the authorities identify taxpayers and spot discrepancies quickly.
Tip: New to the wider system? Read our guide to Singapore's tax system and rates.
Who Issues the Tax Identification Number?
The Inland Revenue Authority of Singapore (IRAS) administers tax in Singapore and is the authority behind tax identification. For individuals, IRAS identifies taxpayers using their Tax Reference Number (TRN).
What Is a Tax Reference Number (TRN)?
A TRN is the unique identifier used for tax filing, payments, and other tax obligations. Which number serves as your TRN depends on who you are:
- Singapore citizens and permanent residents: your NRIC number.
- Foreign individuals without an NRIC: your Foreign Identification Number (FIN).
- Business entities: your Unique Entity Number (UEN).
Tax Identification Number for Individuals
For individuals, the TIN depends on residency status.
Singapore Citizens and Permanent Residents
Your NRIC number is your TIN. It's a 9-character alphanumeric code issued by the government (e.g. S1234567A). It starts with S or T, followed by 7 digits and a checksum letter.
Foreign Individual
Your Foreign Identification Number (FIN) is your TIN. It's also a 9-character code (e.g. M1234567B) issued by the Immigration & Checkpoints Authority (ICA) to foreigners working, studying, or residing in Singapore. A FIN starts with F, G, or M, followed by 7 digits and a checksum letter. The M series was introduced on 1 January 2022 for long-term passes issued from that date. F and G series remain valid.
Both NRIC and FIN uniquely identify individuals for tax filings, IRAS correspondence, and other financial transactions.
Tax Identification Number for Business Entities
For businesses, the TIN is the Unique Entity Number (UEN), a single identifier used for tax and other regulatory dealings.
- Companies (private limited, public): issued by ACRA on incorporation. The UEN typically begins with the year of registration (e.g. 201234567A).
- LLPs and LPs: also issued by ACRA, in a similar year-prefixed format (e.g. T12LL3456A for an LLP and T12LP3456A for an LP).
- Sole proprietorships and partnerships: also issued a UEN by ACRA or the relevant authority.
- Societies, trade unions, and other bodies: issued by their registering agency (e.g. the Registry of Societies), where the format may differ (e.g. S89SS0012K).
Related: Learn about the different business entities in Singapore and which one fits your plans.
How to Get Your Singapore Tax Identification Number
You don't apply for a TIN separately in Singapore. It's assigned automatically based on your residency, employment, or business registration.
For Individuals
- Citizens and permanent residents: your NRIC number is issued at birth or when you're granted PR, and IRAS automatically uses it as your TIN. You'll find it on your identity card.
- Foreign individuals: your FIN is issued when you're granted a work pass or long-term pass by the Ministry of Manpower (MOM) or ICA, and it's automatically recognised as your TIN. You'll find it on your work pass or immigration documents.
You can also check your tax reference number after logging in to Singpass.
For Business Entities
Your business receives its UEN automatically on registration, and that UEN serves as its TIN for tax filing and other legal matters. This applies to both local and foreign-owned companies.
What the Tax Identification Number Is Used For
In Singapore, your TIN is used to:
- File tax returns: individual income tax or corporate tax with IRAS.
- Stay compliant: it lets the authorities track tax obligations accurately.
- Complete financial transactions, such as opening a bank account or applying for a loan, where your identity as a taxpayer needs verifying.
- Access government services that require tax identification.
- Keep accurate records for both individuals and businesses.
Final Thoughts
The TIN is a small but load-bearing part of Singapore's tax system: it's how IRAS and other agencies identify you. Whether it takes the form of an NRIC, a FIN, or a UEN, knowing which number is yours, and where to find it, is enough to keep your filings and financial admin running smoothly.
FAQs
What Is a Tax Identification Number (TIN) in Singapore?
A TIN is a unique identifier used for tax filing and financial transactions. For individuals it's either the NRIC number (citizens and permanent residents) or the FIN (foreigners). Business entities use a Unique Entity Number (UEN).
How Do I Find My TIN in Singapore?
For citizens and permanent residents, your TIN is your NRIC number, shown on your identity card. Foreigners use their FIN, shown on their work pass or immigration documents. Businesses use the UEN issued at registration. You can also check your tax reference number by logging in to Singpass.
What Is the Purpose of a TIN in Singapore?
The TIN is used for tax filing, staying compliant with tax laws, completing financial transactions such as opening a bank account, and accessing government services. It lets IRAS track tax obligations and keep accurate records.
Does a Foreigner's FIN Change Over Time?
Your FIN stays the same while your pass is valid. Since 1 January 2022, ICA has issued FINs in the M series (starting with M) for long-term passes granted from that date. Existing F and G series FINs remain valid and don't change.
