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 States | Social Security Number (SSN) / Individual Taxpayer Identification Number (ITIN) |
| United Kingdom | National Insurance Number (NINO) |
| Australia | Tax File Number (TFN) |
| Brazil | Cadastro de Pessoas Físicas (CPF) |
| Canada | Social Insurance Number (SIN) |
| Chile | Rol Único Tributario (RUT) |
| China | Resident Identity Card Number (used as Tax ID) |
| Estonia | Personal Identification Code (Isikukood) |
| Finland | Personal Identity Code (Henkilötunnus) |
| France | Numéro fiscal de référence (Tax Number) |
| Germany | Steueridentifikationsnummer (Steuer-ID) |
| Hong Kong | Hong Kong Identity Card (HKID) |
| Ireland | Personal Public Service Number (PPSN) |
| Kenya | Personal Identification Number (PIN) |
| Malaysia | Tax Identification Number (TIN) |
| Netherlands | Burgerservicenummer (BSN) |
| New Zealand | IRD Number |
| Norway | Fødselsnummer (National Identity Number) |
| Oman | No personal income tax / No individual TIN |
| Poland | PESEL (or NIP for some individuals) |
| Qatar | No personal income tax / No individual TIN |
| Saudi Arabia | National ID / Iqama (used as Tax ID) |
| Singapore | NRIC / FIN |
| South Africa | Tax Reference Number |
| Spain | Número de Identificación Fiscal (NIF) |
| Switzerland | AHV Number (Social Security Number) |
| Thailand | National ID Number (used as Tax ID) |
| UAE | No personal income tax / No individual TIN |