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Home > Income Tax > Help Center > Taxpayer Identification Numbers (TIN) List Last Updated: Mar 18th 2024

Taxpayer Identification Numbers (TIN) & DTAA

Taxpayer Identification Number ("TIN" in short) is an identification number that is unique to an individual or entity associated with a specific country. Immigrants who file taxes in their motherland often need to disclose their foreign tax id.

Taxpayer Identification Number (TIN) & DTAA

This document covers

  1. Background
  2. What is TIN?
  3. What is DTAA?
  4. List of countries with TIN & DTAA

1. Background

It's hard to understand how the income tax systems of many countries work because the rules are so complicated. If an Indian doesn't live in India but files their income tax returns there, they have to give their tax ID number and the place where they live.

Resident tax filers with foreign income need not to pay taxes double time in India and abroad for most countries and situations due to DTAA agreements. Tax IDs are important to disclose in Income Tax Returns (ITR) and are hard to remember.

For a long time, has been at the forefront of educating NRIs and foreign residents. It is also the leading portal for helping NRIs, expats, and foreign nationals pay their taxes legally. Since 2016, has helped NRIs, OCIs, PIOs, and foreigners from more than 39 countries.

Here is an attempt to list the countries, their TINs, and the DTAA deal links that go with them so that it is easy to find.

2. What is TIN?

The acronym for taxpayer identification number is TIN. It is utilized for tax purposes. Given that India employs a Permanent Account Number (PAN) for tax-related matters, every nation possesses an individual tax identification number (TIN).

3. What is DTAA?

DTAA means Double Taxation Avoidance Agreement. When the taxpayer is resident in one country but has a source of income situated in another country, it gives rise to possibility of Double Taxation. Double Taxation means taxing the same income twice in the hands of the taxpayer. It is universally accepted principal that the same income should not be taxed twice.

DTAA specifies the rules for taxation of income by the source country and residence country. Such rules are for various categories of income like salary, interest, dividend, remuneration, business, capital gains etc

In short DTAA means a treaty between 2 countries for granting of relief in respect of Income on which income tax has been paid in both countries or Income tax payable

India has DTAA with more than 80 countries around the world. The United States (USA), the United Kingdom (UK), the United Arab Emirates (UAE), Canada, Australia, Austria, Belgium, Colombia, Denmark, Finland, France, Germany, Hong Kong, Iceland, Ireland, Italy, Israel, Japan, Korea, Malaysia, the Netherlands, New Zealand, Norway, the Philippines, Poland, Qatar, Saudi Arabia, Singapore, Spain, Sri Lanka, Sweden, Switzerland, and Thailand are just a few of the countries that have signed the DTAA.

4. List of countries with TIN & DTAA

The below table guides the taxpayers in getting the correct tax identification number and refer the DTAA between India and the specific country.

S.NoCountryTax Identification NumberDTAA
1United States of America (USA)Social Security Number (SSN) DTAA for USA
2CanadaSocial Insurance Number (SIN)DTAA for Canada
3ColombiaNumero De Identificacion Tributaria (NIT)DTAA for Colombia
4BrazilCadastro de Pessoas Físicas (CPF) DTAA for Brazil
5UnitedKingdom(UK)NationalInsuranceNumber(NINO)DTAA for UnitedKingdom(UK)
6IrelandPersonal Public Service Number (PPS No)DTAA for Ireland
7NorwayNational identity numberDTAA for Norway
8SwedenPersonal identity number (personnummer) or Co-ordination number (samordningsnummer)DTAA for Sweden
9FinlandNo Tin. Personal identity code can be used as TINDTAA for Finland
10DenmarkCentral Personal Registration number (CPR)DTAA for Denmark
11FranceForeigner Identity Number (NIE) DTAA for France
12SpainNumero de Identificacion Fiscal (NIF) which means Tax Identification NumberDTAA for Spain
13ItalyCodice FiscaleDTAA for Italy
14GermanySteuerliche Identifikationsnummer (Steuer-IdNr) means Tax Identification NumberDTAA for Germany
15AustriaAbgabenkontonummer (ATIN) means Tax Identification NumberDTAA for Austria
16SwitzerlandSwiss Social Security Number or AHV NumberDTAA for Switzerland
17RussiaINN Number (Taxpayer Identification Number)DTAA for Russia
18PolandNumer Identyfikacji Podatkowej (NIP) means T ax Identification NumberDTAA for Poland
19GreeceArithmos Forologikou Mitroou (AFM) which means Tax Registery NumberDTAA for Greece
20IsraelIsraeli ID NumberDTAA for Israel
21Saudi ArabiaTaxpayer Identification Number (TIN)DTAA for Saudi Arabia
22OmanTaxpayer Identification Number DTAA for Oman
23United Arab EmiratesNo TINDTAA for United Arab Emirates
24QatarTaxpayer Identification Number (TIN)DTAA for Qatar
25BahrainNo TINDTAA for Bahrain
26KuwaitCivil ID or Civic NumberDTAA for Kuwait
27South AfricaTax Reference Number (TRN)DTAA for South Africa
28ThailandTaxpayer Identification Number (TIN)DTAA for Thailand
29AustraliaTax File Number (TFN)DTAA for Australia
30SingaporeNational Registration Identity Card (NRIC) or Foreign Identification Number(FIN) DTAA for Singapore
31MalaysiaNombor Cukai Pendapatan or Income Tax Number (ITN)DTAA for Malaysia
32PhilippinesTaxpayer Identification Number (TIN)DTAA for Philippines
33KoreaResident Registration Number (RRN)DTAA for Korea
34JapanMy NumberDTAA for Japan
35Hong KongHong Kong Identity Card (HKID)DTAA for Hong Kong
36ChinaUnified Social Credit CodeDTAA for China
37NepalPermanent Account Number (PAN)DTAA for Nepal
38IndonesiaNomor Pokok Wajib Pajak (NPWP)DTAA for Indonesia
39New ZealandInland Revenue Department Number (IRD)DTAA for New Zealand
40VietnamMã số thuế" (MST) means Tax codeDTAA for Vietnam
41NetherlandsBurgerservicenumme (BSN) mean Citizen Service NumberDTAA for Netherlands

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.