Country guide

Singapore

Singapore uses NRIC numbers for citizens and permanent residents, FINs for foreign individuals, UENs for registered entities, and IRAS-assigned ASGD or ITR references where the holder does not have an NRIC, FIN, or UEN.

SG SGP 8 TIN types Last reviewed 2026-06-05

TIN types

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

Validate Singapore TIN

Singapore NRIC

Current Individuals

Immigration & Checkpoints Authority (ICA)

The NRIC number is the personal tax reference used for Singapore citizens and permanent residents.

Details

Examples

S1234567A

Where to find it

On the physical or digital NRIC and related government identity records.

Common names

NRIC IC number National Registration Identity Card number

Structure

1 Prefix Citizen or permanent-resident NRIC series.

2-8 Serial Seven-digit serial number assigned to the holder.

9 Check alphabet Final check letter.

Official source

ask.gov.sg api.singpass.gov.sg oecd.org

Singapore FIN

Current Individuals

Immigration & Checkpoints Authority (ICA) and Ministry of Manpower (MOM)

The FIN is the personal tax reference used for foreign individuals who work, study, or reside in Singapore on long-term immigration or work passes.

Details

Examples

M1234567B

Where to find it

On work passes, long-term immigration passes, and related digital work-pass records.

Common names

FIN Foreign Identification Number

Structure

1 Prefix Foreign-individual FIN series.

2-8 Serial Seven-digit serial number assigned to the holder.

9 Check alphabet Final check letter.

Official source

ask.gov.sg ica.gov.sg api.singpass.gov.sg oecd.org

Singapore UEN - Business

Current Entities

Accounting and Corporate Regulatory Authority (ACRA)

Nine-character UEN retained from the ACRA business registration number for businesses such as sole proprietorships and partnerships.

Details

Examples

52912345A

Where to find it

On ACRA registration records and business registration certificates.

Common names

UEN-Business ROB Business UEN

Structure

1-8 Registration number Eight numeric characters from the ACRA business registration number.

9 Check alphabet Final check letter.

Official source

oecd.org isomer-user-content.by.gov.sg acra.gov.sg mof.gov.sg go.gov.sg iras.gov.sg

Singapore UEN - Local Company

Current Entities

Accounting and Corporate Regulatory Authority (ACRA)

Ten-character UEN retained from the ACRA registration number for local companies.

Details

Examples

199012345X 200312345A

Where to find it

On the certificate of incorporation and ACRA company records.

Common names

UEN-Local Company ROC Company UEN

Structure

1-4 Year Four-digit year of registration.

5-9 Serial Five numeric characters from the ACRA company registration number.

10 Check alphabet Final check letter.

Official source

oecd.org isomer-user-content.by.gov.sg acra.gov.sg mof.gov.sg go.gov.sg iras.gov.sg

Singapore UEN - Foreign Company

Legacy Entities

Accounting and Corporate Regulatory Authority (ACRA)

Foreign-company UEN structure listed in Singapore's CRS TIN reference material for foreign companies registered through ACRA.

Details

Examples

F00012345A F 12345A

Where to find it

On ACRA foreign-company registration records where this structure is used.

Common names

UEN-Foreign Company Foreign company UEN

Structure

1 Prefix Foreign-company indicator.

2-4 Filler Fixed zeros in the zero-filled form, or spaces in the space-filled visual form.

5-9 Serial Five numeric characters.

10 Check alphabet Final check letter.

Official source

oecd.org isomer-user-content.by.gov.sg

Singapore UEN - Other Entities

Current Entities

Various UEN issuance agencies

Ten-character UEN for registered entities that are not ACRA businesses or local companies, such as LLPs, LPs, public accounting firms, societies, representative offices, and similar entity classes.

Details

Examples

T08LL1234A R00LL1234A

Where to find it

On the registration record or correspondence from the relevant UEN issuance agency.

Common names

UEN-Others UENO Other-entity UEN

Structure

1-3 Year code Century prefix and two-digit year of issuance.

4-5 Entity type Two-letter entity-type code.

6-9 Serial Four-digit running number.

10 Check alphabet Final check letter.

Official source

acra.gov.sg mof.gov.sg oecd.org iras.gov.sg go.gov.sg isomer-user-content.by.gov.sg

Singapore ASGD

Current Individuals Entities

Inland Revenue Authority of Singapore (IRAS)

IRAS-assigned tax reference number used for individuals or entities that do not have an NRIC, FIN, or UEN.

Details

Examples

A2500123J

Where to find it

On IRAS correspondence or filing records for holders that have been assigned this reference.

Common names

ASGD IRAS Assigned Tax Reference Number Tax Reference Number

Structure

1 Prefix Fixed ASGD prefix.

2-8 Serial Seven numeric characters.

9 Check alphabet Final check letter.

Official source

oecd.org iras.gov.sg go.gov.sg

Singapore ITR

Current Individuals Entities

Inland Revenue Authority of Singapore (IRAS)

Income Tax Reference Number assigned by IRAS and accepted where a holder uses an ITR instead of NRIC, FIN, UEN, or ASGD.

Details

Examples

200112345X 1234567890

Where to find it

On IRAS correspondence or filing records for holders that have been assigned this reference.

Common names

ITR Income Tax Reference Number

Structure

1-9 Core number Nine numeric characters.

10 Suffix Either a check alphabet or a final digit, depending on the ITR form.

Official source

oecd.org iras.gov.sg go.gov.sg