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LHDN Personal Tax Identification Number (TIN) Registration

Register an individual — director, employee or expatriate — with LHDN for a personal Tax Identification Number.

Inland Revenue Board of Malaysia (LHDN) Issuing authorityInland Revenue Board of Malaysia (LHDN)
Our feeRM 450per application
Government fees included Start on WhatsApp →
At a glance
AuthorityLHDN
Return deadline30 Apr / 30 Jun
Employer dutys.83 notification (CP22)
Needed byDirectors, employees, expatriates
  1. 1Collect detailsDay 1
  2. 2RegisterDay 1–2
  3. 3TIN issuedDay 2–5
  4. 4Deadline noteDone
4documents to prepare
4steps, handled by us
2items delivered to you

Quick answer

An individual with chargeable income must file a personal tax return by 30 April (no business income) or 30 June (with business income) of the following year (Income Tax Act 1967, s.77), and employers must notify LHDN of a new employee's commencement (s.83). A personal Tax Identification Number (TIN) is needed for both. We register the individual with LHDN and provide the TIN.

Last reviewed： · Reviewed by：ONEKEY BIZ compliance team

01

Overview

Individuals in Malaysia are taxed on their own chargeable income, separately from the companies they work for. To file, they need a personal Tax Identification Number from LHDN.

The obligations sit in the Income Tax Act 1967: Section 77 requires a personal return by 30 April for those without business income, or 30 June for those with business income, and Section 83 requires employers to notify LHDN when a new employee starts (Form CP22). Directors drawing fees, employees entering the payroll and expatriates starting a Malaysian job all need a TIN in place.

Expatriates are the most common gap: they arrive on an Employment Pass, start work, and nobody registers them for tax until the first return is overdue. Registering at onboarding avoids that.

Who needs this

  • Directors receiving fees or salary
  • New employees and expatriates
  • Individuals with rental or business income

02

Documents you need to prepare

Individual

  • IC (Malaysians) or passport (foreigners)
  • Residential address and contact details
  • Employment Pass or work permit, for expatriates

Income

  • Employer details or source of income
  • Employers must still file CP22 notification for new employees.
  • Expatriates' tax residence status affects rates; confirm with your tax agent.

03

How to get it done with ONEKEY BIZ

  1. 1
    Collect details Day 1

    Personal and income details confirmed.

  2. 2
    Register Day 1–2

    Registration submitted to LHDN.

  3. 3
    TIN issued Day 2–5

    Personal TIN obtained.

  4. 4
    Deadline note Done

    Return deadline explained.

You do

  • Provide identity and income details

We do

  • Register the individual with LHDN
  • Obtain and hand over the TIN
  • Note the return deadline

04

What you receive

Personal Tax Identification Number

The individual's LHDN tax reference.

Filing deadline note

30 April or 30 June, depending on income type.

Rules and requirements in detail

Malaysia TIN for Foreigners, Directors & New Companies 2026Read the guide →

Official sources

  1. Income Tax Act 1967 — ss.77, 83 (LHDN)

Frequently asked questions

Do expatriates need a TIN?

Yes, if they have Malaysian chargeable income.

When is the personal return due?

30 April without business income, 30 June with business income.

Is CP22 the employee's job?

No. Notifying LHDN of a new employee is the employer's duty under s.83.