Tax File Number (TFN) in Australia — equivalent of SSN

Introduction

Tax File Number (TFN) is the Australian equivalent of the American SSN or the Polish NIP. It is a 9-digit number issued by the Australian Taxation Office (ATO). Without a TFN, you will pay a tax rate of 47% instead of the normal scale (19-45%). All banks, employers, and the ATO require it.

Who can apply

• Australian citizen
• PR (Permanent Resident)
• Visa holder with work rights: 482, 485, 491, 417 (Working Holiday), 500 (Student), 462, partner
• Tourist visas (600) — no

How to obtain

Path 1: Online (best for most)

• Go to ato.gov.au → "Apply for TFN"
• Select: "Foreign passport holders, permanent migrants and temporary visitors"
• Fill out the form (10-15 minutes)
• Required: passport, visa details, Australian address
• You will receive your TFN by mail within 28 days at your Australian address
• Free of charge

Path 2: Australia Post (if online is unavailable)

• Fill out the form online (ATO)
• Take the printout + passport to Australia Post
• An employee verifies your identity
• TFN will be sent by mail within 28 days

Path 3: at ATO office

• Go to an ATO office with your passport and visa
• You apply in person
• Less commonly used option

After receiving your TFN

• Provide the number to your employer (TFN Declaration Form)
• Provide the number to your bank (otherwise, interest will be taxed at 47%)
• Provide the number to your Superannuation fund (otherwise, additional tax on contributions)
• Provide the number to Centrelink (if you plan to apply for Benefits)
• NEVER give your TFN to strangers — identity theft

What to do if you do not have an Australian address

• You can provide a temporary address (hostel, friend's place, hotel)
• ATO sends mail — be careful not to lose it
• Better: apply after arrival when you have a residential address
• You can apply using an Air BnB address — it works

Consequences of not having a TFN

• Your employer will withhold 47% tax from each paycheck (instead of the scale)
• Your bank will withhold 47% from interest
• Your super fund will charge additional taxes
• After a year, you may recover the overpayment in your tax return, but cash flow will be weaker

Tax rates (with TFN, 2026)

• 0-18,200 AUD: 0% (tax-free threshold)
• 18,201-45,000 AUD: 19%
• 45,001-135,000 AUD: 30%
• 135,001-190,000 AUD: 37%
• Above 190,000 AUD: 45%
• Plus Medicare Levy 2% (exemption for low incomes)

For non-residents (Working Holiday and similar)

• Different rates (no tax-free threshold)
• 0-45,000 AUD: 15%
• 45,001-135,000 AUD: 30%
• Above: 37-45%
• After some time, may qualify as a tax resident → lower rates

Annual tax return

• Tax year: July 1 - June 30
• Filing deadline: October 31 (self) or May 15 of the following year (through a tax agent)
• Online: myGov + ATO link (myTax)
• Or: registered Tax Agent (BAS Agent) — 100-300 AUD
• Refund usually 1-3 thousand AUD (if you worked the whole year)

Visa/status change

• TFN is "lifetime" — once issued, it is always valid
• Change of visa/PR/citizenship — TFN remains the same
• Leaving Australia — TFN stays in case of return

TFN for children

• Children under 16 years — not required (if earning less than 416 AUD/year)
• Above 16 years or higher income — TFN needed

Common mistakes

• Not obtaining TFN before the first paycheck — 47% withheld (you will recover it, but after 12 months)
• Providing TFN to strangers (email, phone) — identity theft
• Not providing TFN to super fund — additional taxes
• Outdated address with ATO — correspondence lost
• Missing annual tax return — penalties, no refund