GJRA Country List - Tax Identification Number (TIN) country requirements
When onboarding individuals and companies, you may be required to collect a Tax Identification Number (TIN) depending on the country of tax residency. Countries fall into one of three categories:
- TIN required — a TIN must always be provided.
- TIN required unless exempt — a TIN must be provided. If the account holder does not have one, a valid reason code must be submitted.
- TIN not required — no TIN or reason code is needed.
GB tax residents
A GB TIN is not required for individuals and companies — with one exception: sole traders with annual turnover over £90,000 must provide a TIN.
TIN required
A TIN must be provided for all individuals and companies with tax residency in the following countries.
| Country | Alpha-2 Code |
|---|---|
| Albania | AL |
| Andorra | AD |
| Armenia | AM |
| Austria | AT |
| Belgium | BE |
| Brazil | BR |
| Bulgaria | BG |
| Canada | CA |
| China | CN |
| Costa Rica | CR |
| Croatia | HR |
| Cyprus | CY |
| Czech Republic | CZ |
| Denmark | DK |
| Estonia | EE |
| Finland | FI |
| France | FR |
| Georgia | GE |
| Germany | DE |
| Greece | GR |
| Hong Kong | HK |
| Hungary | HU |
| Iceland | IS |
| Ireland | IE |
| Italy | IT |
| Kazakhstan | KZ |
| Latvia | LV |
| Lithuania | LT |
| Luxembourg | LU |
| Malaysia | MY |
| Malta | MT |
| Moldova | MD |
| Netherlands | NL |
| Norway | NO |
| Peru | PE |
| Poland | PL |
| Portugal | PT |
| Romania | RO |
| San Marino | SM |
| Singapore | SG |
| Slovakia | SK |
| Slovenia | SI |
| South Korea | KR |
| Spain | ES |
| Sweden | SE |
| Switzerland | CH |
| Turkey | TR |
| Ukraine | UA |
| United States | US |
| Uruguay | UY |
TIN required unless exempt
A TIN must be provided for tax residents of the following countries. If the account holder does not have a TIN, a valid reason code must be submitted. Not having a TIN to hand is not sufficient — a reason code is only valid where a TIN genuinely does not exist.
| Exemption Code | Description |
|---|---|
jurisdiction-does-not-issue-tins | The jurisdiction does not issue TINs to its tax residents |
unable-to-obtain-a-tin | The account holder is unable to obtain a TIN. A reason must be provided explaining why |
no-tin-required-by-domestic-law | The jurisdiction's domestic law does not require a TIN to be collected |
| Country | Alpha-2 Code |
|---|---|
| Antigua and Barbuda | AG |
| Argentina | AR |
| Australia | AU |
| Barbados | BB |
| Chile | CL |
| Colombia | CO |
| Cook Islands | CK |
| Ecuador | EC |
| Ghana | GH |
| Gibraltar | GI |
| India | IN |
| Indonesia | ID |
| Jamaica | JM |
| Japan | JP |
| Maldives | MV |
| Mauritius | MU |
| Mexico | MX |
| Montenegro | ME |
| Morocco | MA |
| New Zealand | NZ |
| Pakistan | PK |
| Panama | PA |
| Seychelles | SC |
| Taiwan | TW |
| Thailand | TH |
TIN not required
No TIN or reason code is needed for individuals or companies with tax residency in the following countries.
| Country | Alpha-2 Code |
|---|---|
| Afghanistan | AF |
| Algeria | DZ |
| Angola | AO |
| Anguilla | AI |
| Azerbaijan | AZ |
| Bahamas | BS |
| Bahrain | BH |
| Bangladesh | BD |
| Belarus | BY |
| Benin | BJ |
| Bhutan | BT |
| Bolivia | BO |
| Bosnia and Herzegovina | BA |
| Botswana | BW |
| British Antarctic Territory | AQ |
| British Indian Ocean Territory | IO |
| British Virgin Islands | VG |
| Brunei Darussalam | BN |
| Burkina Faso | BF |
| Burundi | BI |
| Cambodia | KH |
| Cameroon | CM |
| Cape Verde | CV |
| Cayman Islands | KY |
| Central African Republic | CF |
| Chad | TD |
| Comoros | KM |
| Congo | CG |
| Côte d'Ivoire | CI |
| Cuba | CU |
| Djibouti | DJ |
| Dominica | DM |
| Dominican Republic | DO |
| Egypt | EG |
| El Salvador | SV |
| Equatorial Guinea | GQ |
| Eritrea | ER |
| eSwatini | SZ |
| Ethiopia | ET |
| Falkland Islands | FK |
| Fiji | FJ |
| Gabon | GA |
| Gambia | GM |
| Guatemala | GT |
| Guinea | GN |
| Guinea-Bissau | GW |
| Guyana | GY |
| Haiti | HT |
| Honduras | HN |
| Israel | IL |
| Jordan | JO |
| Kenya | KE |
| Kosovo | XK |
| Kuwait | KW |
| Kyrgyzstan | KG |
| Laos | LA |
| Lebanon | LB |
| Lesotho | LS |
| Liberia | LR |
| Libya | LY |
| Macao | MO |
| Madagascar | MG |
| Malawi | MW |
| Mali | ML |
| Mauritania | MR |
| Mongolia | MN |
| Montserrat | MS |
| Mozambique | MZ |
| Myanmar | MM |
| Namibia | NA |
| Nepal | NP |
| Nicaragua | NI |
| Niger | NE |
| Nigeria | NG |
| North Korea | KP |
| Oman | OM |
| Palau | PW |
| Papua New Guinea | PG |
| Paraguay | PY |
| Philippines | PH |
| Puerto Rico | PR |
| Qatar | QA |
| Russian Federation | RU |
| Rwanda | RW |
| Saint Kitts and Nevis | KN |
| Saint Lucia | LC |
| Saint Vincent and the Grenadines | VC |
| Samoa | WS |
| Sao Tome and Principe | ST |
| Saudi Arabia | SA |
| Senegal | SN |
| Serbia | RS |
| Sierra Leone | SL |
| Solomon Islands | SB |
| Somalia | SO |
| South Africa | ZA |
| South Sudan | SS |
| Sri Lanka | LK |
| St Helena | SH |
| Sudan | SD |
| Suriname | SR |
| Syria | SY |
| Tajikistan | TJ |
| Tanzania | TZ |
| Timor-Leste | TL |
| Togo | TG |
| Tonga | TO |
| Trinidad and Tobago | TT |
| Tunisia | TN |
| Turkmenistan | TM |
| Turks and Caicos Islands | TC |
| Uganda | UG |
| United Arab Emirates | AE |
| United Kingdom | GB |
| Uzbekistan | UZ |
| Vanuatu | VU |
| Vatican City | VA |
| Venezuela | VE |
| Vietnam | VN |
| Yemen | YE |
| Zambia | ZM |
| Zimbabwe | ZW |