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Korea, Republic of

Korea uses resident-registration identifiers and passport numbers for individuals in tax or CRS contexts, and business or corporation registration numbers for entities and business operators.

KR KOR 5 TIN types Last reviewed 2026-06-01

TIN types

5 published formats. Open a type to see examples, structure details, and official sources.

Validate Korea, Republic of TIN
Korean Resident Registration Number (RRN)
Current Individuals

Ministry of the Interior and Safety (행정안전부)

Primary personal identifier used as the TIN for Korean citizens resident in Korea when tax is withheld or individual tax returns are filed.

Details
Examples
990101-1234567
Where to find it

On the resident registration card and resident-registration records.

Common names
RRN Resident Registration Number 주민등록번호
Structure
1-6 Date of birth Six-digit date of birth in YYMMDD form.
8 Gender and century Digit indicating gender and whether the birth year is before or after 2000.
9-14 Individual sequence Administrative sequence; for newly issued or changed numbers from October 2020, these digits are random.
Official source
oecd.org mois.go.kr korea.kr
Korean Foreigner Registration Number (FRN)
Current Individuals

Korea Immigration Service / Ministry of Justice (출입국·외국인정책본부 / 법무부)

Personal registration number for registered foreigners and residence-card holders, used as the foreign resident's Korean identification number.

Details
Examples
990101-5234566
Where to find it

On the residence card, including legacy alien registration cards, permanent resident cards, and foreign-national Korean domestic residence report cards.

Common names
FRN Foreigner Registration Number Alien Registration Number Foreign Resident Registration Number 외국인등록번호
Structure
1-6 Date of birth Six-digit date of birth in YYMMDD form.
8 Gender and century Digit indicating gender and whether the birth year is before or after 2000.
9-14 Registration sequence Administrative sequence assigned through the foreign-registration system.
Official source
oecd.org law.go.kr moj.go.kr egovframe.go.kr
Korean Passport Number (accepted as TIN for CRS)
Current Individuals

Ministry of Foreign Affairs (외교부)

Korean passport number accepted as an individual TIN for CRS reporting when taken from a passport issued by the Ministry of Foreign Affairs.

Details
Examples
M12345678 M123A4567
Where to find it

On the identity page of the Korean passport.

Common names
Passport number 여권번호
Structure
1 Passport type prefix Letter prefix from the Korean passport-number series.
2-9 Serial Numeric serial, or a serial containing one letter in position 5.
Official source
oecd.org learn.microsoft.com
Korean Business Registration Number (BRN)
Current Individuals Entities

National Tax Service (국세청)

Tax registration number issued by the district tax office to business operators, including individual business operators and corporations, and used for business tax filings.

Details
Examples
101-81-12341 110-81-41272
Where to find it

On the business registration certificate issued by the National Tax Service.

Common names
BRN Business Registration Number 사업자등록번호
Structure
1-3 Serial code Three-digit code assigned from the available 101-999 range.
5-6 Business type code Code indicating individual, corporate, tax-exempt, non-profit, government, foreign-corporation, or branch status.
8-11 Registration sequence Four-digit sequence assigned in registration or designation order.
12 Verifier Digit used by computer systems to detect errors.
Official source
oecd.org 110.go.kr egovframe.go.kr
Korean Corporation Registration Number (CRN)
Current Entities

Supreme Court of Korea Court Registry (대한민국 법원 등기소)

Court-managed legal-person registration number that is exceptionally accepted as an entity TIN.

Details
Examples
110111-1234567
Where to find it

On the certified copy of the corporate registry issued by the Court.

Common names
CRN Corporation Registration Number Corporate Registration Number 법인등록번호
Structure
1-4 Registry office code Code for the registry office.
5-6 Corporation type code Code for the type of legal person.
8-14 Registration sequence Current seven-digit registration sequence; older numbers used a six-digit sequence plus an error-search digit.
Official source
oecd.org law.go.kr m.kabl.kr