Backpacker TFN: how to get a tax file number on a working holiday visa

Employers who are registered with the ATO as employers of working holiday makers (WHMs) can withhold tax at a flat 15% on the first $45,000 you earn in an income year, if you give them your TFN. Above $45,000 higher rates apply (ATO, Schedule 15 – tax table for working holiday makers, published 17 June 2026).

The same schedule says that if no TFN is provided the employer must withhold at 45% on total payments made. It applies to payments from 1 July 2026. That is three times the 15% rate, so a missing TFN can cost you a lot of take-home pay.

Illustrative withholding amounts only. Your final tax is worked out when you lodge your return. See the working holiday maker tax guide for how the year-end figure is calculated.

According to the ATO’s page for permanent migrants and temporary visitors (updated 22 June 2026), you can apply online if you have a valid work rights visa and are located in Australia. The page says visas with conditions 8101 (NO WORK), 8103 (NO WORK) or 8116 (NO WORK/APD ACTIVITY) are not eligible. In practice:

• You need to be in Australia when you apply.
• Your visa must give you the right to work.
• You apply through the ATO’s online form: Apply for a TFN as a temporary visitor or migrant.

• Cost: free. The ATO says it is free to apply for a TFN.
• Documents: the ATO says you will not need to send documents.
• Address: the ATO posts your TFN to the Australian postal address on your application, so use an address where you can actually collect mail, such as a hostel, a friend’s home or a post office box you can access. (That is our practical suggestion, not an ATO instruction.)

The ATO says you should receive your TFN within 28 days from when it receives your completed application. It also says not to lodge another application during those 28 days, because that can delay processing. If your TFN notice has not arrived after 28 days, contact the ATO and give the receipt ID from your application. Save that receipt ID when you apply.

The ATO’s TFN page does not say whether you can start work before you receive your TFN, and we have not verified this point. What Schedule 15 does say is that 45% applies if the worker has not quoted a TFN, claimed an exemption or told the employer they have applied for one. So if you are waiting for your TFN, tell your employer that you have applied and ask how they will handle your pay.

You normally provide your TFN to your employer on a TFN declaration form when you start. Tell the employer you are on a working holiday visa. The ATO says employers of WHMs must register with it before they employ one, and that if an employer is not registered they are required to withhold at foreign resident rates instead of the 15% rate (ATO, Schedule 15). Our payslip guide shows where to find the tax withheld on your payslip so you can check the rate used.

• TFN vs visa: your visa gives you the right to work. Your TFN is how the tax system identifies you.
• TFN vs ABN: an ABN is for running a business. As an employee you need a TFN.
• TFN vs residency: a TFN does not decide whether you are an Australian resident for tax. The ATO says most working holiday makers are foreign residents; see our tax residency guide and the ATO’s working holiday makers page.

Your TFN is sensitive. Share it only with people who have a genuine need, such as your employer, your super fund, the ATO and your registered tax agent. Do not post it online or send it to someone who contacts you unexpectedly, and check any unexpected message about your tax through ato.gov.au before replying.

1. Arrive in Australia with a valid work rights visa and an Australian postal address you can use.
2. Apply online as soon as you have that address, and save the receipt ID.
3. Wait up to 28 days for the notice. Do not submit a second application.
4. Give your TFN to each employer and to your super fund.
5. Check your first payslips for the tax withheld.
6. Keep your payslips and receipt ID for your return, and use the working holiday maker calculator to estimate how your earnings are taxed.

Tracking days for a second or third visa? The 88-day calculator helps. Leaving Australia? See the DASP guide.

• Waiting until you have a job offer. Applying soon after you arrive leaves time for the notice to reach you.
• Using an address you will leave. The TFN is posted to the Australian address on your application.
• Applying twice. The ATO says a second application within the 28 days can delay processing.
• Paying a third party. The ATO says applying is free.
• Assuming 15% is automatic. It needs your TFN and an employer registered as an employer of working holiday makers. Check your payslip.
• Giving your TFN to anyone who asks.

• ATO, TFN application for permanent migrants and temporary visitors (updated 22 June 2026)
• ATO, Schedule 15 – Tax table for working holiday makers (published 17 June 2026)
• ATO, Working holiday makers (updated 3 June 2026)

General information only. This guide is not tax, legal or financial advice and does not consider your personal circumstances. Rules and figures were checked against the Australian Taxation Office on 3 November 2026 and can change. Check the linked ATO pages or speak to a registered tax agent before you act.