Tax ID formats by country

When completing your W-8BEN or W-8BEN-E form, you need to enter your country’s tax identification number (TIN) in the correct format. This reference covers common countries with formatting tips.

Not tax advice

This page provides TIN formatting guidance only. It does not constitute tax, legal, or financial advice. For treaty rates and eligibility, refer to the IRS Tax Treaty Tables and consult a qualified tax professional for your specific situation.

General formatting rules

Strip all dots, dashes, spaces, and slashes from your TIN before entering it. Enter digits and letters only, unless noted otherwise.

For step-by-step instructions on completing your tax form, see Tax Information.

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Country reference

Australia

TIN name	Tax File Number (TFN)
Format	8 or 9 digits
Example	123456789

Enter digits only — strip any spaces.

View Australia–US tax treaty (IRS)

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Brazil

TIN name	CPF (individuals)
Format	11 digits
Example	99999999999

Strip dots and dash. 999.999.999-99 becomes 99999999999.

No US tax treaty

Brazil does not have a tax treaty with the United States. The standard 30% withholding rate applies. See the IRS tax treaty list for countries with active treaties.

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Canada

TIN name	Social Insurance Number (SIN)
Format	9 digits
Example	123456789

Strip dashes and spaces. 123-456-789 becomes 123456789.

View Canada–US tax treaty (IRS)

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France

TIN name	Numéro fiscal (tax number)
Format	13 digits
Example	0123456789012

Strip spaces. The first digit is typically 0, 1, 2, or 3.

View France–US tax treaty (IRS)

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Germany

TIN name	Steuerliche Identifikationsnummer (IdNr)
Format	11 digits
Example	12345678901

Strip spaces. Use your IdNr (11 digits) — do not use your Steuernummer (contains slashes) or USt-IdNr (VAT number starting with “DE”).

View Germany–US tax treaty (IRS)

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India

TIN name	Permanent Account Number (PAN)
Format	10 characters — 5 letters + 4 digits + 1 letter
Example	ABCDE1234F

Enter uppercase. The 4th character should be P for individuals (e.g., ABCPE1234F).

View India–US tax treaty (IRS)

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Indonesia

TIN name	NPWP (Nomor Pokok Wajib Pajak)
Format	16 digits
Example	0123456789012345

Strip dots and dashes. If your NPWP has 15 digits (old format), add a leading 0 to make it 16 digits.

Common error: “Tax ID number is too short”

If you see this error, your NPWP is likely in the old 15-digit format. Add a 0 at the beginning. For example, 123456789012345 becomes 0123456789012345.

View Indonesia–US tax treaty (IRS)

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Italy

TIN name	Codice Fiscale
Format	16 alphanumeric characters (individuals)
Example	RSSMRA85M01H501Z

Enter uppercase. Some positions may contain letters instead of digits due to omocodia (duplicate resolution) — this is valid.

View Italy–US tax treaty (IRS)

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Japan

TIN name	My Number (Individual Number)
Format	12 digits
Example	123456789012

Digits only. Note: Japanese law restricts sharing your My Number — you may need to verify whether providing it to a foreign entity is permitted in your situation.

View Japan–US tax treaty (IRS)

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Mexico

TIN name	RFC (Registro Federal de Contribuyentes)
Format	13 alphanumeric characters (individuals)
Example	ABCD850101AB1

Format: 4 letters + 6 digits + 3 alphanumeric. Do not use your CURP (18 characters — that’s a different ID).

View Mexico–US tax treaty (IRS)

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Netherlands

TIN name	BSN (Burgerservicenummer)
Format	8 or 9 digits
Example	123456789

Strip spaces.

View Netherlands–US tax treaty (IRS)

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Philippines

TIN name	TIN (Tax Identification Number)
Format	9 digits (individuals)
Example	123456789

Strip dashes. XXX-XXX-XXX becomes 9 digits.

View Philippines–US tax treaty (IRS)

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South Korea

TIN name	RRN or tax-office-issued TIN
Format	13 digits (RRN)
Example	1234561234567

Strip hyphens. Privacy laws may restrict sharing your RRN — a tax-office-issued number may be used instead.

View South Korea–US tax treaty (IRS)

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Spain

TIN name	NIF or NIE
Format	NIF: 8 digits + 1 letter. NIE: 1 letter + 7 digits + 1 letter
Example	12345678Z or X1234567L

Enter the full code including letters.

View Spain–US tax treaty (IRS)

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Sweden

TIN name	Personnummer (personal identity number)
Format	10 or 12 digits
Example	8501011234 or 198501011234

Strip hyphens. Both 10-digit (YYMMDDXXXX) and 12-digit (YYYYMMDDXXXX) formats are accepted.

View Sweden–US tax treaty (IRS)

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United Kingdom

TIN name	UTR or National Insurance Number (NINO)
Format	UTR: 10 digits. NINO: 2 letters + 6 digits + 1 letter
Example	1234567890 or AB123456C

Strip spaces. Either your UTR or National Insurance Number is accepted.

View UK–US tax treaty (IRS)

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Countries without US tax treaties

Some countries — including Argentina, Brazil, Chile, Colombia, Peru, and others — do not have tax treaties with the United States. If your country is not listed above or does not have a treaty, the standard 30% withholding rate applies.

Check the IRS list of treaty countries to see if your country has a treaty.

Note

Even without a treaty, you still need to complete your W-8BEN form and provide your foreign TIN to receive royalty payments.

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Treaty rates and benefits

To find out if your country has a tax treaty with the US and what withholding rate may apply to royalty income, see these official IRS resources:

• Tax Treaty Table 1 — Withholding Rates (PDF) — Rates by country and income type
• Tax Treaties A to Z — Full list of treaty countries with documents
• Claiming Treaty Benefits — IRS guidance on how treaty benefits work

Consult a tax professional

Whether you qualify for treaty benefits depends on your individual circumstances. We recommend consulting a tax professional familiar with US international tax requirements.

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Don’t see your country?

If your country isn’t listed, check the IRS tax treaty list to see if a treaty exists. For TIN format help, check your country’s tax authority website.

Need help? Contact our support team.