--- title: LHDN Tax Reference Number (TIN) for Foreigners in Malaysia country: malaysia service: "tax-reference-number" category: finance difficulty: moderate estimated_time: "1-2 hours (registration submission); digital-certificate activation extends overall onboarding" cost_range: Not published by LHDN last_verified: 2026-05-06 canonical: https://publicservices.guide/malaysia/tax-reference-number/ status: current confidence: low tags: - tax - "first-week" - mandatory - hasil - lhdn sources: - https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/online-e-daftar/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/automatic/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/manual/ - https://www.hasil.gov.my/en/individual/others/frequently-asked-question-individual/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/non-resident/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/residence-status/section-7-ita-1967/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/itrf-deadlines/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/payment/mode-of-payment/ - https://www.hasil.gov.my/en/e-services/ - https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/online/ - https://www.hasil.gov.my/en/contact-us/ --- # LHDN Tax Reference Number (TIN) for Foreigners in Malaysia **Country:** 🇲🇾 Malaysia **Last verified:** 2026-05-06 **Estimated time:** 1-2 hours (registration submission); digital-certificate activation extends overall onboarding **Cost:** Not published by LHDN ## Required documents - **Copy of valid passport** *(Pasport)* - Where to get: Issued by your country of origin - Required: Copy; passport must still be valid on the date of submission - Cost: Not applicable — your existing passport - _Note:_ LHDN's e-Daftar page lists the passport copy first for non-citizens and non-residents. If you do not have a passport copy on hand, an alternative document from the list below is accepted in its place. - **Alternative ID (any one, in place of the passport copy)** - Accepted alternatives: Copy of social visit pass; copy of UNHCR card (LHDN's FAQ writes this as 'UNCHR card' — same document, the spelling is a typo on the FAQ page); copy of IMM13 pass; or identification from your country of origin - Where to get: Imigresen Malaysia for social visit pass and IMM13; UNHCR Malaysia for the UNHCR card; the issuing authority of your home country for country-of-origin ID - Required: Copy - _Note:_ Use this row if you do not submit a passport copy. Temporary residents holding a MyKAS card submit a copy of the MyKAS instead — see the temporary-resident note below. ## Steps ### 1. Confirm you are required to register - Check whether you cross any of LHDN's six trigger conditions in Q1 of the individual FAQ — single income above RM 34,001 after EPF, married income above RM 46,001, operating a business at any profit level, new employment subject to Monthly Tax Deduction (STD), any taxable income, or buying or selling real estate - Decide your residence status using the 182-day test in Section 7(1)(a) of the Income Tax Act 1967 — this determines whether you will eventually file Form BE / B (resident) or Form M / MT (non-resident), and it is useful context to keep in mind even at the registration stage > **Tip:** Foreigners are not in the JPN auto-registration cohort; that cohort is restricted to Malaysian citizens and permanent residents aged 18 and above. If you are on an Employment Pass, Professional Visit Pass, Spouse Pass, MyKAS, or any other foreign-resident status, you register yourself through e-Daftar — there is no automatic file. _Links:_ - [LHDN — Individual Tax FAQ (income thresholds and registration triggers)](https://www.hasil.gov.my/en/individual/others/frequently-asked-question-individual/) - [LHDN — Section 7 ITA 1967 residence status](https://www.hasil.gov.my/en/individual/individual-life-cycle/residence-status/section-7-ita-1967/) ### 2. Gather your supporting documents - Make a clean copy of your valid passport — LHDN's e-Daftar page specifies 'still valid', so an expired passport is not accepted - If you do not submit the passport copy, prepare any one accepted alternative: social visit pass, UNHCR card, IMM13 pass, or identification from your country of origin - Temporary residents holding MyKAS submit a MyKAS copy in place of the passport - If you are operating as a sole proprietor or partnership, also prepare a copy of your SSM business registration certificate, or the stamped agreement / partnership agreement / professional-body registration certificate > **If this fails:** Submitting an expired passport will block the registration. The e-Daftar page lists the passport requirement as 'still valid' — re-issue or renew the passport with your home country's mission before applying. _Links:_ - [LHDN — e-Daftar online registration document list](https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/online-e-daftar/) ### 3. Apply via e-Daftar at the MyTax portal - Open the MyTax portal at mytax.hasil.gov.my (referenced verbatim by LHDN as the e-Daftar channel) and select e-Daftar — 'Online application for verification and registration TIN' - Choose the file type for individuals (file type IG covers non-citizens, non-residents, and temporary residents) - Upload the supporting documents you prepared in the previous step and submit > **Tip:** LHDN does not publish a fee for TIN registration via e-Daftar. The e-Daftar page does not state 'Free' or any fee figure — registration is handled as a submission, not a paid service. > **If this fails:** Manual or walk-in registration is no longer available for individuals — effective from 1 January 2024, e-Daftar at the MyTax portal is the only channel. If you visit a branch expecting to register over the counter, you will be redirected back to e-Daftar. _Links:_ - [LHDN — e-Daftar (Online registration of TIN)](https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/online-e-daftar/) - [LHDN — e-Services index (e-Daftar, e-CP55D, e-KYC, e-Filing)](https://www.hasil.gov.my/en/e-services/) ### 4. Receive your TIN - Once LHDN processes your e-Daftar submission, your file is opened under file type IG and a Tax Identification Number (Nombor Pengenalan Cukai) is assigned - The TIN is the operational reference for every later interaction — payment via ByrHASiL, Form BE / B / M / MT filing, and any contact with the HASiL Contact Centre > **If this fails:** LHDN does not publish a TIN-issuance turnaround on the e-Daftar page, so any wait time you encounter cannot be benchmarked against an official window. If your application appears stuck, contact the HASiL Contact Centre on 03-8911 1000 (local) or 603-8911 1000 (international), Monday to Friday 9:00 am to 5:00 pm, before assuming the submission failed. _Links:_ - [LHDN — Contact Centre details](https://www.hasil.gov.my/en/contact-us/) ### 5. Activate your digital certificate to enable e-Filing - Sign in to MyTax with your identification number — the system will display 'Digital Certificate does not exist' the first time - From there, choose e-CP55D to continue digital-certificate registration via the web, or e-KYC to complete registration via the MyTax mobile app's face-identification flow - Both routes have been mandatory e-services since 1 September 2023; pick whichever fits your access better > **Tip:** Activating your digital certificate is a separate step after your TIN is issued. The MyTax portal will show 'Digital Certificate does not exist' the first time you try to log in. Set aside time for either e-CP55D (web) or e-KYC (mobile, face identification) before assuming you can immediately e-file. _Links:_ - [LHDN — Online income declaration flow (digital certificate activation)](https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/online/) ### 6. File your ITRF using the assigned TIN - Pick the right Income Tax Return Form: Form BE or e-BE if you are a resident with employment income only; Form B or e-B if you are a resident operating a business; Form M if you are a non-resident with business, employment, or other income; Form MT if you are a non-resident under the knowledge-worker programme - Note the published deadlines from LHDN's ITRF Deadlines page: Form BE manual submission on or before 30th April; e-BE on or before 15th May; Form B manual submission on or before 30th June; e-B on or before 15th July - The non-resident Form M / MT deadline is published on LHDN's annual Return Form Filing Programme; verify against the live HASiL Filing Programme page in your filing year - Settle any tax payable through ByrHASiL using your Bill Number or TIN, or through FPX, internet banking, ATM, bank counters, or e-TT — all listed on LHDN's Mode of Payment page > **If this fails:** Missing the filing deadline triggers LHDN's published Penalty on Late Payment under the Payment section of the portal. The ITRF Deadlines page does not list a Form M / MT date, so non-residents must check the annual Filing Programme directly rather than assume the BE / B dates apply. _Links:_ - [LHDN — ITRF Deadlines (BE / B / e-BE / e-B)](https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/itrf-deadlines/) - [LHDN — Mode of Payment (ByrHASiL, FPX, internet banking, ATM, e-TT)](https://www.hasil.gov.my/en/individual/individual-life-cycle/payment/mode-of-payment/) - [LHDN — Non-resident income declaration](https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/non-resident/) ## FAQ ### Do I actually need to register a TIN? LHDN's individual FAQ lists six trigger conditions: single status with employment income exceeding RM 34,001 per year (after EPF deduction); married with employment income exceeding RM 46,001 per year; operating a business regardless of profit or loss; a new employee subject to Monthly Tax Deduction (Schedular Tax Deduction / STD); any taxable income; or buying or selling real estate. If any of these applies and you are not a citizen or permanent resident already auto-registered, you must register through e-Daftar. ### Am I a resident or a non-resident for Malaysian tax? Section 7(1)(a) of the Income Tax Act 1967 sets the 182-day test: if you are physically present in Malaysia for at least 182 days in the basis year, you are a tax resident, regardless of citizenship. Non-residents are taxed at a flat 30% on Malaysian-source business, employment, dividend, and rental income from year of assessment 2020 onwards. Residents are taxed on the progressive resident schedule. Your residence status determines which Income Tax Return Form (ITRF) you file. ### What form do I file as a non-resident? Form M (Non-Resident Individuals With Business, Employment and Other Income), or Form MT (Non-Resident Individuals With Business, Employment and Other Income — Knowledge Workers) if you qualify under the knowledge-worker programme. The form choice is set out in LHDN's individual FAQ (Q11). ### When is the filing deadline? LHDN's ITRF Deadlines page publishes four deadlines verbatim: Form BE (resident, employment income only) manual submission on or before 30th April; e-BE online submission on or before 15th May; Form B (resident with business) manual submission on or before 30th June; e-B online submission on or before 15th July. The non-resident Form M / MT deadline is published on LHDN's annual Return Form Filing Programme; verify against the live HASiL Filing Programme page in your filing year. ### Why does the MyTax portal say 'Digital Certificate does not exist' when I try to log in? Receiving a TIN is not the same as being able to file electronically. Your digital certificate is activated separately, either through e-CP55D (web flow) or e-KYC (mobile app, with face identification). Both have been mandatory e-services since 1 September 2023, per LHDN's e-Services page. Plan to do this before the filing deadline rather than on the day. ## Sources - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/online-e-daftar/) — accessed 2026-05-06 — _T1_ — e-Daftar is the channel for online TIN registration; documents accepted for non-citizens / non-residents listed verbatim (passport, social visit pass, UNHCR card, IMM13, country-of-origin ID); MyKAS accepted for temporary residents; SSM or partnership document required for self-employed applicants; file type IG applies to individuals. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/automatic/) — accessed 2026-05-06 — _T1_ — Citizens and permanent residents aged 18 and above are automatically registered via JPN data linkage; foreigners are excluded from automatic registration. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/manual/) — accessed 2026-05-06 — _T1_ — Manual / walk-in TIN registration is deprecated; effective from 1 January 2024, individual TIN registration must be via e-Daftar at the MyTax portal. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/others/frequently-asked-question-individual/) — accessed 2026-05-06 — _T1_ — Income thresholds requiring TIN registration (RM 34,001 single / RM 46,001 married after EPF; business at any profit level; new employee under STD; any taxable income; buying or selling real estate); supporting documents for non-citizens; Form M and Form MT for non-residents. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/registration/) — accessed 2026-05-06 — _T1_ — LHDN's life-cycle navigation lists three registration channels (Manual, Automatic, Online e-Daftar) for individual TIN. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/non-resident/) — accessed 2026-05-06 — _T1_ — Non-resident is defined as fewer than 182 days in Malaysia in the basis year regardless of citizenship; flat 30% tax rate from year of assessment 2020 onwards on business, employment, dividend, and rental income; Form M required if taxable. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/residence-status/section-7-ita-1967/) — accessed 2026-05-06 — _T1_ — Section 7(1)(a) of the Income Tax Act 1967 sets the 182-day residence test, with Section 7(1)(b) and 7(1)(c) alternatives. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/itrf-deadlines/) — accessed 2026-05-06 — _T1_ — Manual Form BE deadline is on or before 30th April; manual Form B deadline is on or before 30th June; e-BE deadline is on or before 15th May; e-B deadline is on or before 15th July. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/payment/mode-of-payment/) — accessed 2026-05-06 — _T1_ — Tax payment channels include ByrHASiL using Bill Number or TIN, FPX, internet banking, ATM, bank counters, and e-TT; the TIN is the operational reference for tax payments. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/e-services/) — accessed 2026-05-06 — _T1_ — e-Daftar is described as 'Online application for verification and registration TIN'; e-CP55D and e-KYC are listed as mandatory e-services from 1 September 2023 for digital-certificate activation; e-Filing is the ITRF submission service. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/online/) — accessed 2026-05-06 — _T1_ — First-time MyTax sign-in displays 'Digital Certificate does not exist'; users then select e-CP55D (web) or e-KYC (mobile, face identification) to continue digital-certificate registration. - [Lembaga Hasil Dalam Negeri Malaysia](https://www.hasil.gov.my/en/contact-us/) — accessed 2026-05-06 — _T1_ — HASiL Contact Centre 03-8911 1000 (local) and 603-8911 1000 (international); operating hours 9:00 am to 5:00 pm Monday to Friday except public holidays. --- Verification pending — see the canonical page for the latest trust state. Canonical: https://publicservices.guide/malaysia/tax-reference-number/