Registering for a Taxpayer Identification Number (TIN) with the Fiji Revenue and Customs Service (FRCS) is necessary for every individual in Fiji.
The Individual TIN is a unique identifier assigned to taxpayers. To register, individuals must provide necessary documentation. The process can often be completed online through the FRCS TPOS portal, making it convenient for taxpayers.
Individual TIN:
What is a Taxpayer Identification Number (TIN)?
It is a sequence of unique numbers that consists of 9 or 10 digits and is used by FRCS to identify a taxpayer.
Who must apply for a TIN?
Fiji citizens, resident or any individual or non-individual with financial or business interest in Fiji must register for a TIN.
Why do I need a TIN?
It is what the Fiji tax law requires for an individual or non-individual to have in order to access tax or other necessary services.
Different Types of TIN Registration:
Different Types of TIN Registration
The categories of TIN registration below show the first two digits of a TIN which identifies the type of taxpayer or registration made. Any TIN applied or processed in the old tax system will consist of 9 digits and will have the first two digits (as shown below) as a way to identify the registration type.
| Type of Registration Prefix | Numbers |
|---|---|
| Individual | 01-26 |
| Partnership | 30 |
| Shipping & Insurance | 40 |
| Company | 50 |
| Non-Profit Organization | 60 |
| Estate | 70 |
| Trust | 75 |
| Co-operative | 80 |
| Government | 90 |
TINs issued through Taxpayer Online Service (TPOS)?
All TIN’s registered through TPOS will start with numerals “29” and will consist of 10 digits regardless of the registration type.
How do you register for a TIN on TPOS?
Every individual or non-individual must first sign up in order to apply for a TIN. Enter the TPOS Service login Click here to access the online portal.
Can a new taxpayer access applicable tax services without having a TIN?
No, the online portal can only be accessed by individuals and non-individuals that have a TIN and have signed up on TPOS. To know more about how to sign up for TPOS watch our video tutorial Click here.
Existing Taxpayers:
Are existing taxpayers required to register for a new TIN in the new online portal?
No, existing taxpayers (i.e. TINs issued prior to November 2019) must continue to use their registered TIN for all tax affairs with FRCS. Taxpayers must sign up on TPOS in order to access the different tax services.
How can an existing taxpayer sign up on TPOS?
All existing taxpayers are required to obtain a “One Time Login Code” from FRCS to sign up. Signing up process requires all taxpayers to create a User ID and password of their preference. Taxpayers can follow the link: Click here to sign up on TPOS.
TIN letters
Taxpayers may access their TIN Letter through the “Correspondence” section on the TPOS portal. The TIN Letter will remain permanently available on the portal and can be downloaded whenever required. Individuals are therefore not required to visit any FRCS office to obtain a TIN Letter.
Last Updated - March 31, 2026