When Do You Need to Register for a TIN (Tax Identification Number)?

You may need to obtain a TIN and file a tax return if your annual employment income exceeds the commonly referenced thresholds below:

• Single individuals:
  Annual employment income exceeding approximately RM34,000 (after EPF deduction)

• Married individuals or those with a non-working spouse:
  Annual employment income exceeding approximately RM46,000 (after EPF deduction)

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

• Freelance or self-employment income

• Part-time or side income

• Rental income

• Dividend, interest, or other investment income

• Any income derived from Malaysia that is taxable under local tax laws

The following entities are required to register for a TIN:

• Companies

• Partnerships

• Trusts

• Associations or societies

• Non-resident individuals or entities earning taxable income from Malaysia

If your employer applies Monthly Tax Deduction (MTD/STD), they may assist in registering your TIN.
However, employees are responsible for ensuring their TIN has been successfully registered.

A valid TIN is required for individuals involved in:

• The sale or purchase of real property

• Filing Real Property Gains Tax (RPGT)

• Any property-related tax submission or documentation

Sole proprietors or individuals carrying on a business—regardless of whether the business makes a profit or a loss—are required to register for a TIN and submit annual tax filings.

You may register through:

• LHDN’s e-Daftar online registration system

• Any LHDN branch

• Employer submission (for certain employees under MTD — verification is still required)