TIN registration and e-Daftar: who needs to register, and how

What is a TIN?

TIN (Tax Identification Number) is your identification number in Malaysia's income tax system.

According to HASiL's FAQ (Individuals), every individual who is chargeable to tax is responsible for declaring all income to HASiL and is responsible for:

1. Registering a TIN / updating information;
2. Declaring annual income;
3. Paying income tax.

Source: HASiL — FAQ (Individuals): Responsibilities & TIN registration (see Official sources section).

Who must register for a TIN?

You must register for a TIN if any of the following applies:

• Single individuals with employment income exceeding RM34,001 per year (after EPF deductions);
• Married with a non-working spouse and employment income exceeding RM46,001 per year;
• Running a business — even if the business makes a loss;
• New employees subject to Monthly Tax Deduction (PCB);
• Individuals with chargeable income;
• Individuals buying or selling real property.

Source: HASiL — FAQ (Individuals) (C1–C3 brief content/research/brief-pendaftaran-tin-e-daftar-2026-11-08.md).

How is a TIN registered?

Automatic registration for citizens and Permanent Residents aged 18 and above through data from the National Registration Department (JPN) — you do not need to apply manually.

Individuals outside these categories must apply via e-Daftar on the MyTax portal. Since 1 January 2024, TIN applications for individuals are made online through e-Daftar.

For non-citizens / non-residents, supporting documents to be submitted include a copy of a valid passport or related documents (e.g. copy of a social visit pass, UNHCR card). Temporary residents use MyKAS.

Source: HASiL — Online (e-Daftar); HASiL — MyTax portal.

Why is the TIN important?

The TIN is your identification number in HASiL's tax system. TIN registration is a taxpayer's first responsibility — without it, you cannot complete your tax responsibility cycle: declaring annual income and paying income tax.

Source: HASiL — FAQ (Individuals): Taxpayer responsibilities.

Note: Specific penalties for failing to register a TIN are not detailed in this draft — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. against the text of the Income Tax Act 1967.

Simple example

Aina, a single salaried employee, receives an annual salary after EPF deductions of RM40,000. This exceeds the RM34,001 threshold — so Aina must register for a TIN.

Farid is married and his wife does not work. Farid's employment income after EPF is RM50,000 — exceeding the RM46,001 threshold — so Farid must also register for a TIN.

Cassandra has just started a small business and its first year made a loss. Even though it made a loss, because she runs a business, she must still register for a TIN.

(Illustrative example to show the concept — not specific tax advice.)

Frequently Asked Questions (FAQ)

Q. I am a Malaysian citizen and 20 years old — do I need to apply for a TIN? A. If you are a citizen or Permanent Resident aged 18 and above, TIN registration is automatic through JPN data. Check your status via the MyTax portal.

Q. My income is below the RM34,001 threshold — do I still need to register? A. The list above shows the circumstances where registration is mandatory. If your circumstances are not in the list, confirm with HASiL — further details are outside the scope of this draft. This item still awaits official confirmation from HASiL — check again with HASiL before deciding. for details.

Q. I am not a Malaysian citizen — how do I register? A. You apply via e-Daftar on the MyTax portal by submitting a copy of a valid passport or related documents (e.g. social visit pass, UNHCR card). Temporary residents use MyKAS.

Q. Where can I register online? A. Through e-Daftar on the MyTax portal (https://mytax.hasil.gov.my).

Glossary

• TIN — Tax Identification Number.
• e-Daftar — online TIN application on the MyTax portal.
• MyTax — HASiL's official portal for online tax services (including e-Daftar and e-Filing).
• JPN — National Registration Department.
• Permanent Resident — holder of a Malaysian permanent residence permit.
• MyKAS — temporary resident identification document.
• PCB — Monthly Tax Deduction.
• BNCP — Income Tax Return Form.