Country guide

Bermuda

Bermuda does not issue tax identification numbers (TINs) or equivalent identifiers for tax purposes. For CRS/self-certification purposes, Bermuda should be treated as a no-TIN jurisdiction. Payroll tax registration/account numbers used by employers and self-employed persons are administrative tax-account references and are not modeled here as Bermuda TINs.

BM BMU TIN guidance Last reviewed 2026-04-20

TIN status

No separate local TIN format is published for validation.

1 Official Bermuda CRS self-certification forms include the case where the country of tax residence does not issue TINs to its residents.
2 Payroll tax registration/account numbers exist for employers and self-employed persons that register with the Office of the Tax Commissioner, but the reviewed official sources do not identify them as Bermuda TINs or equivalent identifiers for tax purposes.