Obtaining TIN
Tax Identification Number (TIN) Guide
For foreign property buyers in 12 jurisdictions - April 2026
Quick Reference
| Country | TIN Name | Required for Purchase? | Online? | Via POA? | Via Embassy? |
|---|---|---|---|---|---|
| Turkey | VKN | Yes | Yes (15 min) | Yes | Yes (PoA) |
| UAE | None required | No | N/A | N/A | N/A |
| Georgia | TIN | No (for purchase) | Yes (if needed) | Yes | POA only |
| France | NIF | Deferred (final deed) | Yes | Yes | No |
| Spain | NIE | Yes | No | Yes | Yes |
| Portugal | NIF | Yes | Via rep | Yes | Yes |
| Cyprus | TIC | Yes | Yes (TFA portal) | Yes | No |
| Greece | AFM | Yes | Yes (video call) | Yes | Yes (PoA) |
| Croatia | OIB | Yes | No | Yes | No |
| Montenegro | JMBG/PIB | Yes | No | Yes | No |
| Serbia | PIB | After purchase | Yes | Yes | No |
| Egypt | TIN | Yes | No | Yes | No |
Turkey Online, 15 minutes
TIN Name: VKN (Vergi Kimlik Numarasi) / Potential Tax Number for foreigners
- Q1 Off-plan contract: YES
- Q2 Registration stage: YES
- Q3 Procedure: online GIB or tax office
- Q4 Timeframe: instant online / 15-30 min in person
- Q5 Via POA: YES
- Q6 Via embassy/consulate: YES (via POA workflow)
Required before signing any purchase contract, opening a bank account, or making payments to a developer.
Same VKN used for title deed transfer (TAPU) and annual property tax.
- Visit the GIB Interactive Tax Office: ivd.gib.gov.tr
- Select "Potential Tax Number Application for Foreigners"
- Enter passport details + contact information
- System generates VKN instantly as downloadable PDF
- No fee
Official site: gib.gov.tr
Online: Instant (same session)
In-person: 15-30 minutes
Via PoA: 1-2 days
Lawyer or accountant with notarized PoA can obtain VKN on buyer's behalf.
- Turkey citizenship by investment: minimum USD 400,000 RE purchase + 3-year holding period
- VKN issued for foreigners is called "Potansiyel Vergi Kimlik Numarasi" and functions as full tax number
- DASK earthquake insurance mandatory before TAPU transfer
United Arab Emirates (UAE) No TIN Required
TIN Name: No personal TIN required for individual buyers. TRN applies only to VAT-registered businesses.
- Q1 Off-plan contract: NO personal TIN required
- Q2 Registration stage: NO personal TIN required
- Q3 Procedure: passport + SPA + land department registration
- Q4 Timeframe: title issuance post-completion/payment milestones
- Q5 Via POA: N/A for TIN, YES for transaction execution
- Q6 Via embassy/consulate: N/A for TIN
The UAE has no personal income tax, no capital gains tax, and no requirement for a personal tax number for individual real estate buyers.
Title deed is issued based on passport and SPA only.
- Choose developer/property in designated freehold zone
- Sign Sales & Purchase Agreement (SPA) + pay 10% deposit
- Complete payment per developer schedule
- Register with Dubai Land Department (DLD): dubailand.gov.ae
- Title deed issued in buyer's name
One-time registration fee: 4% of property value in Dubai, 2% in Abu Dhabi
- 10-year Golden Visa available for property purchases of AED 2,000,000+
- Residential property is VAT-exempt
- No inheritance tax, no annual property tax
- Foreign ownership only in designated freehold areas
Georgia TIN Not Required for Purchase
TIN Name: TIN - Taxpayer Identification Number (7-digit, issued by Revenue Service of Georgia)
- Q1 Off-plan contract: NO (for purchase)
- Q2 Registration stage: generally optional for pure ownership
- Q3 Procedure: Revenue Service / Public Service Hall if needed
- Q4 Timeframe: immediate to very fast
- Q5 Via POA: YES
- Q6 Via embassy/consulate: NO direct issuance (POA route)
TIN is needed only if the buyer intends to earn rental income or sell the property (triggering tax obligations).
Not required for registration itself, but recommended for tax purposes.
- Property registration (no TIN needed): Sign Sales Contract at Public Service Hall (House of Justice) in Tbilisi, Batumi, or other cities
- Ownership registered within 1-2 business days
- Registration fee: GEL 50-200 (~USD 20-75)
- If TIN needed for rental income: Apply at any Public Service Hall with passport - issued immediately
Official sites: rs.ge (Revenue Service) | napr.gov.ge (Public Registry)
- No freehold restrictions for foreigners (except agricultural land)
- No purchase taxes or stamp duty
- No minimum investment for property purchase
- Residency permit available for property purchases of USD 100,000+
- One of the fastest registration processes in the world (1-2 days)
France (Cote d'Azur) Deferred until final deed
TIN Name: NIF (Numero d'Identification Fiscale) - 13-digit number
- Q1 Preliminary off-plan contract: generally not required
- Q2 Final deed/registration: YES
- Q3 Procedure: impots.gouv.fr request or SIPNR by mail
- Q4 Timeframe: about 1-4 weeks
- Q5 Via POA: YES
- Q6 Via embassy/consulate: NO direct issuance
NIF not required to sign off-plan reservation or preliminary contract (compromis de vente).
Required before or at the time of the notarial deed (acte authentique).
- Online: Visit impots.gouv.fr -> "Votre espace particulier" -> "Je n'ai pas de numero fiscal"
- Provide civil status, French postal address (accountant's address acceptable), and passport copy
- By mail: Send request to SIPNR, 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex, France
- NIF issued within 1-4 weeks
Official site: impots.gouv.fr
- France has no Golden Visa RE program
- Wealth tax (IFI) applies to French RE net assets exceeding EUR 1.3M
- Annual property taxes (taxe fonciere) apply to all owners regardless of residency
- Non-resident capital gains tax: 19% + 17.2% social charges
Spain (NIE)
TIN Name: NIE (Numero de Identificacion de Extranjero)
- Q1 Off-plan contract: YES, mandatory
- Q2 Registration stage: YES, same NIE
- Q3 Procedure: EX-15 + appointment + tax form 790
- Q4 Timeframe: same day to 2 weeks (consulate longer)
- Q5 Via POA: YES
- Q6 Via embassy/consulate: YES
- Prepare: valid passport, Form EX-15, Form 790 Code 012 (fee EUR 9.84)
- Book appointment: sede.administracionespublicas.gob.es
- Attend appointment at Policia Nacional / Oficina de Extranjeria
- Receive NIE certificate (same day to 2 weeks)
Official site: extranjeros.inclusion.gob.es
Portugal (NIF)
TIN Name: NIF (Numero de Identificacao Fiscal)
- Q1 Off-plan contract: YES
- Q2 Registration stage: YES, same NIF
- Q3 Procedure: Financas in person or fiscal representative
- Q4 Timeframe: same day in person, 1-5 days via representative
- Q5 Via POA: YES
- Q6 Via embassy/consulate: YES
Option A (in-person): Visit any Financas office with passport + proof of foreign address. NIF issued same day.
Option B (remote via fiscal representative): Non-EU buyers must appoint a fiscal representative resident in Portugal.
Official portal: portaldasfinancas.gov.pt
Cyprus (TIC)
TIN Name: TIC - Tax Identification Code (8 digits + 1 letter)
- Q1 Off-plan contract: YES
- Q2 Registration stage: YES
- Q3 Procedure: Tax For All portal registration
- Q4 Timeframe: typically 1-6 weeks
- Q5 Via POA: YES
- Q6 Via embassy/consulate: NO direct issuance
- Register via Tax For All portal: taxforall.mof.gov.cy
- Create account and register as an individual taxpayer
- Upload passport + personal photo + purpose letter
Greece (AFM)
TIN Name: AFM - 9-digit number
- Q1 Off-plan contract: YES
- Q2 Registration stage: YES
- Q3 Procedure: myAADE + identity verification
- Q4 Timeframe: around 2-5 business days
- Q5 Via POA: YES
- Q6 Via embassy/consulate: YES, via POA workflow
- Online: aade.gr via myAADE
- Complete form with passport details
- Identity verification via myAADElive video call
Croatia (OIB)
TIN Name: OIB - 11-digit identifier
- Q1 Off-plan contract: YES
- Q2 Registration stage: YES
- Q3 Procedure: local Tax Administration OIB request
- Q4 Timeframe: often same day
- Q5 Via POA: YES
- Q6 Via embassy/consulate: NO direct issuance
- Apply at Tax Administration office competent for property location
- Provide passport original + copy
- Issued on the spot in many cases
Montenegro (JMBG/PIB)
TIN Name: JMBG/PIB
- Q1 Off-plan/final contract: YES before completion
- Q2 Registration stage: YES
- Q3 Procedure: Tax Administration of Montenegro
- Q4 Timeframe: 1-5 business days
- Q5 Via POA: YES
- Q6 Via embassy/consulate: NO direct issuance
- Prepare passport and proof of home address
- Apply with Tax Administration of Montenegro
- Typical issue time 1-5 business days
Serbia (PIB)
TIN Name: PIB - 9-digit number
- Q1 Preliminary off-plan contract: often deferred
- Q2 Registration stage: YES
- Q3 Procedure: ePorezi online or local office
- Q4 Timeframe: same day to 3 days
- Q5 Via POA: YES
- Q6 Via embassy/consulate: NO direct issuance
- Apply online via ePorezi: eporezi.purs.gov.rs
- Or apply in-person at local Tax Administration with passport
- Issued same day to 1-3 days
Egypt (Sharm El-Sheikh) - TIN
TIN Name: TIN issued by Egyptian Tax Authority
- Q1 Off-plan contract: YES
- Q2 Registration stage: YES
- Q3 Procedure: Egyptian Tax Authority application
- Q4 Timeframe: usually a few days (registration much longer in Sinai)
- Q5 Via POA: YES
- Q6 Via embassy/consulate: NO direct issuance
- Apply at Egyptian Tax Authority office with passport and address proof
- Typical issuance in a few days
Official site: eta.gov.eg
In Sharm El-Sheikh and Sinai, foreigners generally receive usufruct rights (up to 99 years), not freehold title. Security clearance can take 60 days to 12 months.