A BIR office in Guiguinto, Bulacan. Photo: Judgefloro, Wikimedia Commons (CC0).
In short: Here is how to get a TIN number online in 2026: self-registrants (first-timers with no job yet, one-time transaction filers, and freelancers or professionals) apply on BIR’s ORUS portal at orus.bir.gov.ph, while new employees get their TIN through their employer’s ORUS link only. The TIN itself is free, the old ₱500 annual registration fee is gone, business registrants pay only ₱30 documentary stamp tax, and the Digital TIN ID is free.
The Bureau of Internal Revenue (BIR) runs TIN applications through ORUS, its Online Registration and Update System. Which path you take depends on who you are, and picking the wrong one is the most common mistake. This guide follows BIR’s 2025 Citizen’s Charter, the ORUS FAQs and the latest revenue regulations.
Which Path Are You? Employee vs Self-Registrant
- New employee (first job, no TIN yet): get your TIN through your employer only. BIR’s ORUS FAQ says employees without a TIN “can register with the BIR through ORUS and get a TIN through their employer ONLY.” Your employer starts the request and you finish it from an emailed link. BIR says first-time employees must register within 10 days from the date of employment.
- First-time job seeker, student or other non-earner who needs a TIN for a government transaction (EO 98): register yourself on ORUS. Unemployed first-time job seekers use this route with a Barangay Certification for First-Time Job Seekers.
- One-time transaction (ONETT), such as selling property or settling an estate: register yourself on ORUS before paying any tax due.
- Freelancer, self-employed or professional: BIR calls this “trade or business” or “practice of profession.” You register yourself on ORUS as a business registrant, on or before you start the business.
Watch out: If you’re about to start a job, don’t register yourself as a business taxpayer. BIR warns that employees who do this have to update their registration, and a penalty may be imposed for supplying wrong information.
Requirements
Last checked: October 24, 2026, against the BIR Citizen’s Charter (2025 edition).
- All applicants: one government ID showing your name, address and birthdate (PhilID/ePhilID, driver’s license, UMID, voter’s ID, passport, digitized postal ID, PRC ID or OWWA ID), or the ID plus proof of residence. You upload a scan of the ID and a selfie holding the same ID.
- Your own active email address. Don’t use a fixer’s or agent’s email, because every OTP and notice goes there.
- Married women: a marriage contract.
- First-time job seekers (EO 98): a Barangay Certification for First-Time Job Seekers.
- Freelancers and professionals: a PRC ID plus a government ID showing your address (for PRC-regulated professions), and a final sample of your invoice or a BIR Printed Invoice. If they apply to you, add your DTI certificate or a service contract with a government agency.
- Foreign nationals: the passport bio page (non-resident foreigners include the pages with stamps).
- Using a representative: a special power of attorney plus both IDs.
How to Get a TIN Online on ORUS (Self-Registration)
- Open ORUS. Go to orus.bir.gov.ph (or click the ORUS icon on bir.gov.ph), then choose New Registration.
- Create an individual account. Pick Individual, register as a Taxpayer and choose “Without existing TIN.” If you already have a TIN, pick “With existing TIN” instead.
- Verify your email within 24 hours. ORUS sends a verification link that expires after 24 hours. You must be at least 18 to accept the Terms of Service, and an OTP is emailed for every transaction.
- Fill out the TIN application. Enter your details exactly as they appear on your ID, then upload the scanned ID and the selfie holding it.
- Wait for RDO approval. Your Revenue District Office reviews it and emails you. Then you view your TIN on your ORUS profile page. BIR’s target is 3 days.
- Business registrants only: after approval, pay the ₱30 documentary stamp tax online, then download your Certificate of Registration (COR) and Authority to Print.
How New Employees Get a TIN
- Your employer registers you through the ORUS employer service link.
- You get an email link, create your ORUS account, fill in your details, and upload your ID and a selfie holding it.
- The system approves it automatically unless it finds a possible duplicate, in which case the RDO reviews it.
- You’re emailed when it’s done and can view your TIN in ORUS. The fee is none and BIR’s target is 3 days.
Fees: The ₱500 Annual Registration Fee Is Gone
Last checked: October 24, 2026, against RR 7-2024 and the BIR Citizen’s Charter (2025 edition).
- TIN for employees, EO 98 and ONETT applicants: free.
- Freelancers, self-employed and professionals: ₱30 loose documentary stamp tax (DST), paid when the COR is issued. That’s the whole fee.
- ₱500 Annual Registration Fee: removed. The Ease of Paying Taxes Act (RA 11976) scrapped it, and Revenue Regulations No. 7-2024 says “taxpayers are no longer required to pay the Annual Registration Fee.” Old CORs that still show the fee remain valid.
- Digital TIN ID: free. BIR says it “is FREE and not for sale.”
Some older ORUS help pages still mention the ₱500 fee. RR 7-2024 and the 2025 Charter are the current rules.
How to Get the Digital TIN ID
BIR has offered the Digital TIN ID in ORUS since November 21, 2023 (RMC 120-2023). It’s a valid government-issued ID, needs no signature and can be checked through its QR code.
- Who can get it: any individual taxpayer with an existing TIN, with or without a physical TIN card.
- How: log in to ORUS and choose the Digital TIN ID option. Your ORUS email has to match BIR’s records. If it doesn’t, update your email with your RDO first.
- Photo rules: 1×1, plain white background, no border, taken within the last 6 months, facing the camera with both ears showing and a neutral expression. No sunglasses, headphones or masks.
- After a name, address or RDO change: you can generate it again 30 days after the update.
One TIN for Life: Don’t Apply Twice
Section 236 of the Tax Code allows only one TIN per taxpayer, and getting a second one is a criminal offense under Section 275. BIR’s compromise schedule adds ₱1,000 for every extra TIN. If you’ve lost or forgotten your TIN, don’t apply again. Create your ORUS account with the “With existing TIN” option.
If ORUS Isn’t Working
If ORUS throws an error, BIR allows you to go to your RDO and apply manually, as long as you bring proof of the error, such as a screenshot. You don’t need proof when BIR has announced the system is down. For help, call (02) 8538-3200, email contact_us@bir.gov.ph or use the ORUS chatbot, Revie.
Related Guides on The Philippines Web
- How to get an NBI clearance online in 2026, plus the free first-time jobseeker rule.
- How to get an SSS number and My.SSS account online, the other number every new worker needs.
- How to get your PhilSys National ID, which also works as your ID for ORUS.
- How to apply for a Philippine passport in 2026.
- More step-by-step guides: Paano Ba? Explainers.
Frequently asked questions
Can a first-time job seeker get a TIN online without an employer?
Yes. If you don’t have a job yet, you can register yourself on ORUS under EO 98 with a Barangay Certification for First-Time Job Seekers, and the TIN is free. Once you’re hired, though, a new employee without a TIN must get one through the employer only, so don’t register yourself as a business taxpayer.
Is the Digital TIN ID considered a valid government ID in the Philippines?
Yes. Under RMC 120-2023, the Digital TIN ID, available in ORUS since November 21, 2023, is a valid government-issued ID that can be verified by QR code. It’s free, and BIR warns it is not for sale, so avoid online fixers.
What is the primary difference between ORUS and eREG for TIN registration?
Older guides mention eREG, but ORUS is the portal BIR now uses for TIN applications, business registration, registration updates and the Digital TIN ID. Start at orus.bir.gov.ph.
What documents are generally needed for online TIN registration?
One government ID showing your name, address and birthdate (or the ID plus proof of residence), and a selfie holding that same ID. Add a marriage contract if you’re a married woman and a Barangay Certification if you’re a first-time job seeker. Freelancers and professionals also need a sample invoice and, if applicable, a DTI certificate or PRC ID.
Sources
- BIR Citizen’s Charter, 2025 Edition (checked Oct 24, 2026)
- ORUS FAQs (checked Oct 24, 2026)
- Revenue Regulations No. 7-2024 (checked Oct 24, 2026)
- RMC No. 91-2024 (registration Q&A under the Ease of Paying Taxes Act) (checked Oct 24, 2026)
- RMC No. 120-2023 (Digital TIN ID) (checked Oct 24, 2026)
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