Tax identification numbers (TINs)

This section provides an overview of domestic rules in the jurisdictions listed below governing the issuance, structure, use and validity of Tax Identification Numbers (“TIN”) or their functional equivalents.  The jurisdiction-specific information the TINs is split into a section for individuals and a section for entities and can be accessed by clicking on the name of the jurisdiction below. Each jurisdiction has provided the OECD Secretariat with input on its current rules in relation to the issuance, structure, use and validity of its TINs. While the jurisdictions and the OECD endeavour to keep the information as accurate and up to date as possible, the information in this section is to be considered as preliminary guidance only. If further questions in relation to a TIN arise, it is recommended that the tax administration of the relevant jurisdiction be contacted directly. 


 Last updated: 7 April 2017

Andorra_small Andorra Cayman Islands_small Cayman Islands Ghana_small Ghana Korea, Republic_small Korea New Zealand_small New Zealand Saint Martin Flag Icon ‌Sint Maarten
Anguilla_small Anguilla  Chile Gibraltar_small Gibraltar Kuwait_small‌ Kuwait
Niue_small Niue Slovak Republic_small Slovak Republic
Antigua and Barbuda_small Antigua and Barbuda  China Greece_small Greece Latvia_small Latvia
Norway_small Norway Slovenia_small Slovenia
Argentina_small Argentina  Colombia  Greenland Lebanon_small Lebanon Panama_small Panama South Africa_small South Africa
Aruba_small Aruba Cook Islands_small Cook Islands Grenada_small Grenada Liechtenstein_small Liechtenstein Poland_small Poland Spain_small Spain
 Australia Costa Rica_small Costa Rica Guernsey_small Guernsey Lithuania_small Lithuania Portugal_small Portugal Sweden_small Sweden
 Austria Croatia Croatia
Hong Kong, China_small Hong Kong (China) Luxembourg_small Luxembourg  Qatar Switzerland_small Switzerland
Bahrain_small Bahrain Curaçao flag Curaçao  Hungary Macau Macao (China) Romania_small Romania Bahamas_small The Bahamas
 Barbados_small Barbados Cyprus_small Cyprus  Iceland Malaysia_small Malaysia Russian Federation_small Russian Federation Trinidad and Tobago_small Trinidad and Tobago
  Belgium Czech Republic_small Czech Republic  India Malta_small Malta St Kitts and Nevis flag Saint Kitts and Nevis Turkey_small Turkey
 Belize_small Belize  Denmark  Indonesia Marshall Islands_small Marshall Islands Saint Lucia_small Saint Lucia Turks and Caicos Islands_small Turks and Caicos Islands
Bermuda_small Bermuda
Dominica_small Dominica  Ireland Mauritius_small Mauritius Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines United Arab Emirates_small United Arab Emirates
 Brazil  Estonia

Isle of Man_small Isle of Man

Mexico_small Mexico Samoa_small Samoa United Kingdom_small United Kingdom
British Virgin Islands flag British Virgin Islands  Faroe Islands  Israel Monaco_small Monaco San Marino_small San Marino United States_small United States
Brunei Darussalam_small Brunei Darussalam  Finland Italy_small Italy Montserrat_small Montserrat
Saudi Arabia_small Saudi Arabia Uruguay_small Uruguay
 Bulgaria France_small France  Japan Nauru_small Nauru Seychelles flag small Seychelles
Vanuatu_small Vanuatu
 Canada EN                       Canada FR Germany_small Germany Jersey_small Jersey Netherlands_small Netherlands Singapore_small Singapore  



The jurisdiction-specific information published on the OECD AEOI Portal do not necessarily reflect the views of the OECD. While the AEOI Portal is run by the OECD, each jurisdiction is responsible for its jurisdiction-specific content and links to its own pages. The information in this section is (i) of a general nature only and not intended to address the specific circumstances of any particular individual or entity, (ii) not necessarily comprehensive, complete, accurate or up to date, (iii) sometimes linked to external sites over which the OECD has no control and for which the OECD assumes no responsibility and (iv) not professional or legal advice. If you need specific advice, you should always consult a specialist.