Hong Kong TIN 2027: Tax Identification Number for Individuals
Kenji Farre, Director · Oct 26, 2026 · 4 min read
Hong Kong doesn't issue a separate tax identification number to individuals. For a Hong Kong tax resident, the TIN is your Hong Kong Identity Card (HKID) number, written with all its letters and digits and the bracketed check digit without the brackets (so A123456(7) becomes A1234567), according to the Inland Revenue Department. For a business, it's the first eight digits of the Business Registration number. The "TIN" printed on your tax return is only an eTAX login code and should not be given to banks as your tax number.
This guide explains what to write when a bank, insurer, MPF scheme or overseas tax office asks for your Hong Kong TIN, how tax residence works, and what to do if you don't have an HKID yet. For how salaries tax itself works, see our Hong Kong salaries tax guide.
What Is the Tax Identification Number in Hong Kong?
A TIN is the number a country uses to identify a taxpayer. Most countries issue one (a National Insurance number in the UK, a Social Security number in the US). Hong Kong simply reuses the ID card number.
According to the Inland Revenue Department, "the TIN equivalent for individuals includes all letters and numerals of the HKID number." That's the number you give on international tax forms, including the self-certification forms banks use under the Common Reporting Standard (CRS), Hong Kong's system for automatic exchange of financial account information.
If you've just landed a job and are setting up accounts, that's when the question usually comes up. And if you're still looking, you can browse English-speaking roles on ExpatJobBoard.com. We list thousands of jobs in Hong Kong that don't require Cantonese or Mandarin.
What Format Is a Hong Kong TIN?
| Taxpayer | TIN equivalent | How to write it |
|---|---|---|
| Individual Hong Kong tax resident | HKID card number | All letters and digits, check digit without brackets, e.g. A123456(7) becomes A1234567 |
| Company or other entity | Business Registration number | The first 8 digits of the BR certificate number |
| Sole proprietor (for the business) | Business Registration number | The first 8 digits of the BR certificate number |
Source: Inland Revenue Department, Taxpayer Identification Number for AEOI purposes.
Some HKID numbers start with two letters. Include both. Don't add spaces, dashes or the brackets.
Is the "TIN" on My Tax Return My Hong Kong TIN?
No, and this is the most common mistake. The Tax Return for Individuals (BIR60) and your Notice of Assessment show a code labelled "TIN". According to the Inland Revenue Department, that code is only for logging in to eTAX and other e-services, and "is not used as a tax identifier of a Hong Kong tax resident."
If a bank form asks for your Hong Kong TIN, use your HKID number, not the code on your tax return. Keep the tax return code private: it works like a password for your online tax account.
Where Do I Find My Hong Kong TIN?
On the front of your Hong Kong Identity Card. It's the number that starts with a letter (or two) and ends with a digit in brackets.
If you've lost the card, the number is also on your tax return's personal particulars, many bank statements, and your employer's payroll records. Replacing a lost card costs HK$370, according to the Immigration Department's fee table. Our HKID card guide covers registration and replacement.
What If I Don't Have a Hong Kong ID Card Yet?
New arrivals often get asked for a TIN before their HKID arrives. If you're staying more than 180 days you must register for an HKID within 30 days of arrival, so the gap is usually short.
In the meantime, you don't have a Hong Kong TIN. CRS self-certification forms normally let you tick a reason for not providing a TIN, such as the country not having issued you one, and give the TIN of the country where you were previously tax resident. Update the bank once you receive your card.
Short-term visitors who never hold an HKID usually aren't Hong Kong tax residents, so they should give the TIN from their home country.
Am I a Hong Kong Tax Resident?
For CRS and tax treaty purposes, the Inland Revenue Department treats an individual as a Hong Kong tax resident if any of these apply:
- You ordinarily reside in Hong Kong, meaning it's your home and you live here habitually.
- You stay in Hong Kong for more than 180 days in a year of assessment (1 April to 31 March).
- You stay for more than 300 days across two consecutive years of assessment, one of which is the year in question.
You can be tax resident in more than one place at once. If you are, the IRD says you should list every jurisdiction on the self-certification form, with the TIN for each.
Being tax resident is different from paying tax. Salaries tax depends on where your employment and services are, not on residence status. Our salaries tax guide, linked above, explains who pays.
When Will You Be Asked for Your Hong Kong TIN?
- Opening a bank account. Every new account since 1 January 2017 needs a self-certification, according to the IRD. See our guide to opening a bank account in Hong Kong.
- Joining an MPF scheme or buying insurance with a cash value.
- Opening a brokerage or crypto account.
- Overseas tax paperwork, such as investment forms from your home country that ask for a foreign TIN.
- Claiming treaty benefits, where you may also need a certificate of resident status.
What Are the Rules on Self-Certification Forms?
The IRD's guidance sets out three rules worth knowing:
- Tell the bank when things change. If your tax residence changes, you should give an updated self-certification, generally within 30 days.
- Don't guess. Knowingly or recklessly making a misleading, false or incorrect self-certification is an offence with a fine of up to HK$10,000 (a level 3 fine).
- Banks can push back. Institutions check your form for reasonableness against what they already know, such as your address and phone number.
Americans: You Need Your SSN Too
US citizens are taxed by the US wherever they live, so banks and brokers will also ask for your US Social Security number for FATCA reporting. Give both: your HKID number as your Hong Kong TIN, and your SSN as your US TIN. Our guide to jobs in Hong Kong for Americans covers the US tax side of a move.
How Do I Prove I'm a Hong Kong Tax Resident?
If a treaty partner asks for proof, apply to the IRD for a Certificate of Resident Status. According to the IRD:
| Feature | Detail |
|---|---|
| Who it's for | Hong Kong residents claiming benefits under a comprehensive double tax agreement |
| How to apply | Online through the Individual Tax Portal, or by post or in person |
| Processing time | The IRD aims to decide within 21 working days |
| Format | Digital certificate for the Mainland; paper certificate for other jurisdictions |
Source: Inland Revenue Department, Certificate of Resident Status.
The certificate only works for places that have a tax treaty with Hong Kong, and it only proves residence. The other country decides whether you qualify for its treaty benefits.
What Is the TIN for a Freelancer or Sole Proprietor?
For your personal tax affairs, it's still your HKID number. For the business itself, it's the first eight digits of your Business Registration number. If you're freelancing, our guide to profits tax for freelancers and sole proprietors explains registration and filing.
FAQs: Hong Kong Tax Identification Number
What is my tax identification number in Hong Kong?
Your HKID card number, including all letters and digits, with the check digit written without brackets. Hong Kong doesn't issue individuals a separate TIN.
How do I write my HKID as a TIN?
Write every letter and number with no spaces or brackets. For example, A123456(7) becomes A1234567.
Is the TIN on my tax return the same as my Hong Kong TIN?
No. The "TIN" on the BIR60 and Notice of Assessment is only an eTAX login code. The IRD says it should not be used as your tax identifier.
What is the TIN for a Hong Kong company?
The first eight digits of its Business Registration certificate number.
What if I don't have an HKID yet?
You don't have a Hong Kong TIN until you do. On CRS forms, give the reason no TIN is available and provide your previous country's TIN, then update the bank once your card arrives.
Who is a Hong Kong tax resident?
Someone who ordinarily resides in Hong Kong, or who stays more than 180 days in a year of assessment, or more than 300 days over two consecutive years of assessment, according to the IRD.
Can I be tax resident in Hong Kong and another country?
Yes. If so, list all your jurisdictions of tax residence and a TIN for each on the self-certification form.
What happens if I give the wrong TIN to my bank?
Knowingly or recklessly giving a false self-certification is an offence with a fine of up to HK$10,000. If it was a mistake, send the bank a corrected form.
How do I get a certificate of Hong Kong tax residence?
Apply to the IRD for a Certificate of Resident Status, online through the Individual Tax Portal or on paper. It's only issued for jurisdictions with a tax treaty with Hong Kong, and the IRD aims to decide within 21 working days.
Key Takeaways
- A Hong Kong individual's TIN is their HKID number, with the check digit written without brackets.
- A business's TIN is the first eight digits of its Business Registration number.
- The "TIN" on your tax return is an eTAX login code, not your tax identifier.
- You're a Hong Kong tax resident if you ordinarily reside here, or stay over 180 days in a tax year or 300 days over two.
- A false self-certification can mean a fine of up to HK$10,000.
- Certificates of Resident Status are for treaty claims and take up to 21 working days.
Find a Job and Get Your HKID Sorted
Most expats get their HKID, and with it their TIN, within weeks of starting work. Browse thousands of English-speaking jobs on ExpatJobBoard.com, none of which require Cantonese or Mandarin.
