Pan Card for Foreign Citizens



Address Proof must show applicant name. Provide address below as per proof document:





  Things to note

  • Applicant must hold a valid Foreign Passport
  • Applicant will receive PAN number as "digital PAN Card" on email
  • ITD will dispatch a plastic PAN card also over International Registered Post
  • After fee payment, we review proof documents over e-mail
  • Once documents are verified, the applicant must print PDF, paste 2 photos, sign, and send documents by post/courier

  Proof Documents Required for PAN Card

  • Proof of ID must show the full name of applicant with photo
  • Proof of Address must show the current overseas address with applicant name

  Documents List

  • Proof of ID (choose any one below - only copies - do not submit original)
    • Valid India Visa / E-Visa
    • or OCI Name page
    • or Foreign Passport1 - Notarized by Notary Public

  • Proof of Address (choose one below - only copies):
    • OCI Address page
    • or Driver's License
    • or Utility Bill
    • or Bank account statement

  Tax Identifier

Applicants must provide a Tax Identifier in their country. Since April 2026, the PAN Department has made it mandatory for foreign citizens to provide a Tax ID in the PAN Application Form.

Country Individual Tax Identifier
United StatesSocial Security Number (SSN) / Individual Taxpayer Identification Number (ITIN)
United KingdomNational Insurance Number (NINO)
AustraliaTax File Number (TFN)
BrazilCadastro de Pessoas Físicas (CPF)
CanadaSocial Insurance Number (SIN)
ChileRol Único Tributario (RUT)
ChinaResident Identity Card Number (used as Tax ID)
EstoniaPersonal Identification Code (Isikukood)
FinlandPersonal Identity Code (Henkilötunnus)
FranceNuméro fiscal de référence (Tax Number)
GermanySteueridentifikationsnummer (Steuer-ID)
Hong KongHong Kong Identity Card (HKID)
IrelandPersonal Public Service Number (PPSN)
KenyaPersonal Identification Number (PIN)
MalaysiaTax Identification Number (TIN)
NetherlandsBurgerservicenummer (BSN)
New ZealandIRD Number
NorwayFødselsnummer (National Identity Number)
OmanNo personal income tax / No individual TIN
PolandPESEL (or NIP for some individuals)
QatarNo personal income tax / No individual TIN
Saudi ArabiaNational ID / Iqama (used as Tax ID)
SingaporeNRIC / FIN
South AfricaTax Reference Number
SpainNúmero de Identificación Fiscal (NIF)
SwitzerlandAHV Number (Social Security Number)
ThailandNational ID Number (used as Tax ID)
UAENo personal income tax / No individual TIN

  Send signed application documents by post/courier

Signed application documents are physically required at India office to begin processing the application.

  • Option 1: Applicants in USA/Canada may send documents to our New Jersey address (Additional postage fee is required).
  • Option 2: Applicants send documents directly to our Chennai address in India at their own postal expenses. We will provide you the address after completing document reviews over e-mail.

For applicants who opted for Option 1 and paid additional postage fee, our office in New Jersey uses FedEx to forward the documents to India as per dispatch schedule displayed on the website.

  Processing Time

  • PAN Officials begin processing only after the receipt of signed documents in India
  • PAN Number is generally allotted within 7 to 10 working days2
  • After allotment of number, the applicant will receive an e-mail from Income Tax Department of India with ePAN / Digital PAN Card.
  • Use PAN Number received by e-mail for Banks in India or other appropriate uses.
  • PAN Officials send the physical PAN Card by international speed post in one to two weeks after allotment.

  PAN Number for Foreign nationals

  • All foreign nationals are eligible to apply for PAN Card online.
  • Allotment of PAN Number is at sole discretion of Income Tax Department of India (ITD)
  • Applicants from worldwide countries obtain PAN Card using above application. List of countries include USA, England, Canada, Australia, Singapore, Malaysia, New Zealand, Germany, Netherlands, etc
1 If OCI or valid India visa is not available, then copy of passport must be notarized by "Notary Public".
2 In certain cases, there may be delays observed in obtaining PAN number beyond the normal 7 to 10 working days