Singapore Tax Identification Number (TIN) 2026: NRIC, FIN, UEN Explained

If a foreign bank or client is asking for your Singapore "Tax Identification Number," you may be surprised to learn that Singapore does not issue a standalone TIN. Instead, your existing identification number is your TIN. This guide explains which identifier applies to you, how to find it, and what to do if you don't have one.

The Key Point Most Guides Get Wrong

Singapore has no standalone Tax Identification Number. IRAS reuses an identifier you already hold. Your TIN is:

NRIC — if you're a Singapore citizen or Permanent Resident
FIN (Foreign Identification Number) — if you're a foreigner holding an Employment Pass, S Pass, Dependant's Pass, or Long-Term Visit Pass
UEN (Unique Entity Number) — if you're a business or entity

If you have any of the above, you already have your Singapore TIN. No separate application is needed.

What Is Each Identifier?

NRIC — Singapore Citizens and Permanent Residents

The National Registration Identity Card (NRIC) number is a 9-character identifier issued to every Singapore citizen and PR by the Immigration and Checkpoints Authority (ICA). Format: S1234567A or T1234567A.

For tax purposes, IRAS uses your NRIC as your Tax Reference Number automatically. You don't need to apply.

FIN — Foreigners in Singapore

The FIN is issued by ICA when your work or long-term pass is approved. It appears on your pass card and follows the same 9-character format as NRIC (e.g., F1234567G, G1234567H).

You receive a FIN automatically when any of the following passes is approved:

Employment Pass (EP)
S Pass
Work Permit
Dependant's Pass (DP)
Long-Term Visit Pass (LTVP)
Student Pass

Your FIN becomes your Singapore TIN the moment your pass is issued. No separate registration with IRAS is required.

UEN — Businesses and Entities

The Unique Entity Number (UEN) is a 9 or 10-character identifier assigned to every registered business and entity in Singapore. It's issued by ACRA for companies, and by other government agencies for specific entity types:

ACRA issues UENs to local companies, foreign companies, sole proprietorships, LLPs, and partnerships
Ministry of Manpower issues UENs to trade unions
Registry of Societies issues UENs to societies
Ministry of Culture, Community and Youth issues UENs to charities and non-profits

Your UEN serves as your company's TIN for all tax filings with IRAS.

Historical Note

Before 1 January 2009, businesses received a separate "Tax Identification Number" from IRAS. This was replaced by the UEN in 2009, so all businesses now use their UEN as the tax identifier.

How to Find Your TIN

If You're a Singapore Citizen or PR

Your TIN is your NRIC number, printed on your identity card. You can also verify it by logging into myTax Portal with your Singpass.

If You're a Foreigner

Your TIN is your FIN, printed on the pass card issued by ICA/MOM. You can also check it via:

The physical pass card in your wallet
Your MyICA account
The myTax Portal, logged in with Singpass

If You're a Business

Your TIN is your UEN. Find it via:

Your ACRA business profile
The UEN Search portal — free public search by company name or UEN
Any government correspondence issued to your company

Special Cases: Getting a Tax Reference Number When You Don't Have NRIC or FIN

IRAS issues a special tax reference number for individuals or entities that don't have an NRIC, FIN, or UEN but still have Singapore tax obligations. These include:

Former Singapore citizens or PRs who have renounced status
Former FIN holders whose work passes have been cancelled
Non-resident individuals or entities with Singapore-sourced income (e.g., property rental)
Foreign trustees, executors, or beneficiaries of Singapore-connected estates

The reference number issued in these cases starts with A (individual) or an entity-specific prefix, and is issued directly by IRAS.

To apply: Contact IRAS directly, or apply for a Singpass Foreign user Account (SFA) which auto-generates the tax reference number.

Singpass Foreign User Account (SFA)

Foreigners without a valid Singpass — typically former residents, non-residents with Singapore income, or foreign directors of Singapore companies — can apply for an SFA to access IRAS's myTax Portal.

Who Needs an SFA?

Foreigners with an existing IRAS tax reference number (e.g., starting with A)
Former Singapore citizens or PRs who have renounced status
Former FIN holders whose work passes were cancelled
Foreign directors, sole proprietors, or beneficiaries needing to file Singapore tax

Note: Corppass users (including tax agents) filing on behalf of businesses get an SFA automatically when they set up their Corppass account. A separate SFA application is not needed in that case.

How to Apply for an SFA

Prepare a valid passport (at least 6 months validity) and a unique email address
Submit the online SFA application at iras.gov.sg under Digital Services
Receive an activation email within 10 working days
Set up the Singpass app to log in to myTax Portal

Activation deadline: Your SFA must be activated within 90 days of issuance, or the account is terminated and you must reapply.

Why Your TIN Matters

The TIN is your reference identifier for:

Tax filing — Personal (income tax filing) and corporate (corporate income tax filing)
CPF contributions — Employer submissions use the UEN
Import and export permits — Trade documentation via Singapore Customs
Company filings on BizFile+ — All ACRA statutory filings
Foreign bank account applications — Many overseas banks require your Singapore TIN under CRS (Common Reporting Standard) rules
US tax reporting (FATCA) — American banks routinely ask Singapore residents for their TIN

Frequently Asked Questions

Do I need to apply for a Singapore TIN separately?

No. If you have an NRIC, FIN, or UEN, that number IS your Singapore TIN. There is no separate TIN to apply for.

My foreign bank is asking for my "Singapore TIN" — what should I give them?

Give them your NRIC (if Singapore citizen/PR), your FIN (if foreigner on a pass), or your UEN (if business). The alphanumeric format like S1234567A or F1234567G is exactly what they need.

I'm a foreigner and just received my Employment Pass. Do I need to register with IRAS?

No. Your FIN is automatically issued by ICA when your EP is approved, and it serves as your TIN immediately. IRAS will begin issuing tax filing notices once your employer includes you in the Auto-Inclusion Scheme (AIS).

I don't have Singpass. How do I access myTax Portal?

Apply for a Singpass Foreign user Account (SFA) via IRAS's Digital Services. Alternatively, if you're filing for a business, set up a Corppass account — an SFA is auto-generated.

My company just incorporated. Where do I find our TIN?

Your UEN — assigned by ACRA at incorporation — is your company's TIN. It appears on your Certificate of Incorporation, your BizFile+ business profile, and all official correspondence.

What's the difference between NRIC and FIN?

NRIC is issued to Singapore citizens and PRs by ICA at birth or upon PR grant. FIN is issued to foreigners when a Singapore work or long-term pass is approved. Both function identically as your Singapore TIN.

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