LHDN Tax Reference Number (TIN) for Foreigners in Malaysia

Step-by-Step

1. 1

   Confirm you are required to register

   1. 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
   2. 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.

   LHDN — Individual Tax FAQ (income thresholds and registration triggers) (hasil.gov.my ↗) LHDN — Section 7 ITA 1967 residence status (hasil.gov.my ↗)
2. 2

   Gather your supporting documents

   1. Make a clean copy of your valid passport — LHDN's e-Daftar page specifies 'still valid', so an expired passport is not accepted
   2. 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
   3. Temporary residents holding MyKAS submit a MyKAS copy in place of the passport
   4. 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

   ⚠️ Watch out: 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.

   LHDN — e-Daftar online registration document list (hasil.gov.my ↗)
3. 3

   Apply via e-Daftar at the MyTax portal

   1. 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'
   2. Choose the file type for individuals (file type IG covers non-citizens, non-residents, and temporary residents)
   3. 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.

   ⚠️ Watch out: 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.

   LHDN — e-Daftar (Online registration of TIN) (hasil.gov.my ↗) LHDN — e-Services index (e-Daftar, e-CP55D, e-KYC, e-Filing) (hasil.gov.my ↗)
4. 4

   Receive your TIN

   1. 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
   2. 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

   ⚠️ Watch out: 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.

   LHDN — Contact Centre details (hasil.gov.my ↗)
5. 5

   Activate your digital certificate to enable e-Filing

   1. Sign in to MyTax with your identification number — the system will display 'Digital Certificate does not exist' the first time
   2. 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
   3. 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.

   LHDN — Online income declaration flow (digital certificate activation) (hasil.gov.my ↗)
6. 6

   File your ITRF using the assigned TIN

   1. 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
   2. 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
   3. 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
   4. 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

   ⚠️ Watch out: 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.

   LHDN — ITRF Deadlines (BE / B / e-BE / e-B) (hasil.gov.my ↗) LHDN — Mode of Payment (ByrHASiL, FPX, internet banking, ATM, e-TT) (hasil.gov.my ↗) LHDN — Non-resident income declaration (hasil.gov.my ↗)