ITIN guides by country
Treaty status and home tax ID, side by side
The treaty column comes from the IRS list of United States income tax treaties. The tax ID column is the number to enter on line 6b of Form W-7 if your country issued you one.IRS
| Country | On the IRS treaty list? | Home tax ID (W-7 line 6b) | Guide |
|---|---|---|---|
| Argentina | Not listedIRS | CUIT | ITIN for Argentinians |
| Australia | ListedIRS | TFN (Tax File Number) | ITIN for Australians |
| Brazil | Not listedIRS | CPF (Cadastro de Pessoas Físicas) | ITIN for Brazilians |
| Canada | ListedIRS | SIN (Social Insurance Number) | ITIN for Canadians |
| China | ListedIRS | resident identity card number | ITIN for Chinese residents |
| Colombia | Not listedIRS | NIT (Número de Identificación Tributaria) | ITIN for Colombians |
| France | ListedIRS | numéro fiscal de référence (numéro SPI) | ITIN for French residents |
| Germany | ListedIRS | Steuer-ID (steuerliche Identifikationsnummer, the tax ID) | ITIN for Germans |
| India | ListedIRS | PAN (Permanent Account Number) | ITIN for Indians |
| Israel | ListedIRS | Israeli ID number | ITIN for Israelis |
| Italy | ListedIRS | codice fiscale | ITIN for Italians |
| Japan | ListedIRS | Individual Number ("My Number") | ITIN for Japanese residents |
| Mexico | ListedIRS | the RFC (Registro Federal de Contribuyentes) | ITIN for Mexicans |
| Nigeria | Not listedIRS | TIN (Tax Identification Number) | ITIN for Nigerians |
| Pakistan | ListedIRS | NTN (National Tax Number) | ITIN for Pakistanis |
| South Africa | ListedIRS | income tax reference number | ITIN for South Africans |
| South Korea | ListedIRS | Resident Registration Number | ITIN for Koreans |
| Spain | ListedIRS | NIF (for Spanish nationals the DNI number, for foreigners the NIE) | ITIN for Spanish residents |
| the Philippines | ListedIRS | TIN from the Bureau of Internal Revenue (BIR) | ITIN for Filipinos |
| the United Arab Emirates | Not listedIRS | no personal tax ID | ITIN for UAE residents |
| the United Kingdom | ListedIRS | UTR (Unique Taxpayer Reference) or National Insurance number | ITIN for UK residents |
Sources: IRS treaty list (checked October 2, 2026); OECD and national tax authority sheets for the tax ID names.
What is the same in every country
- The passport. A current passport is the only stand-alone document. Without one you need at least two types from the IRS list of 13.IRS
- The form. Form W-7, with a U.S. return unless you meet an exception.IRS
- The interview. The IRS lets acceptance agents interview applicants by video.IRS Your interview is on a live video call. No mailing your original passport to the IRS. We'll tell you exactly how to get your documents to us.
- The timing. The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
- The cost. The IRS charges nothing for an ITIN, and agents set their own fees.IRS Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply.
Your country is not listed? The process is the same. Read our ITIN service page or what is an ITIN, and check the IRS acceptance agent page, which lists agents in more countries than we cover here.IRS
Money back if the IRS rejects your ITIN application. Terms apply. Prices in U.S. dollars.
Your questions answered
Yes. You can mail your application to the IRS or use an acceptance agent in the U.S. or abroad.IRS Nolly.com does the interview by video.
Check the IRS treaty list. Of the countries on this page, Brazil, Nigeria, the United Arab Emirates, Colombia and Argentina are not on it.IRS
The tax ID your country of tax residence issued to you, if any. If your country has not issued you one, write N/A.IRS
No. A Certifying Acceptance Agent can do the required interview by video call.IRS
The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
The IRS charges nothing. Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply.
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
- ITIN Acceptance Agent Programhttps://www.irs.gov/individuals/itin-acceptance-agent-program
- United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
- Taxpayer identification numbers (TIN)https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin
- Acceptance agent program (compare agent types, agents abroad)https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
