Dose coefficients for assessment of internal exposures to radionuclides are radiological protection quantities giving either the organ equivalent dose or effective dose per intake of radionuclide following ingestion or inhalation. In the International Commission on Radiological Protection’s (ICRP) Occupational Intakes of Radionuclides (OIR) publication series, new biokinetic models for distribution of internalised radionuclides in the human body are presented as needed for establishing time-integrated activity within organs of deposition (source regions). This series of publications replaces Publications 30 and 68 (ICRP, 1979, 1980, 1981, 1988, 1994b). In addition, other fundamental data needed for computation of the dose coefficients are radionuclide decay data (energies and yields of emitted radiations), which are given in Publication 107 (ICRP, 2008), and specific absorbed fraction (SAF) values – defined as the fraction of the particle energy emitted in a source tissue region that is deposited in a target tissue region per mass of target tissue. This publication provides the technical basis for SAFs relevant to internalised radionuclide activity in the organs of Reference Adult Male and Reference Adult Female as defined in Publications 89 and 110 (ICRP, 2002, 2009). SAFs are given for uniform distributions of mono-energetic photons, electrons, alpha particles, and fission-spectrum neutrons over a range of relevant energies. Electron SAFs include both collision and radiative components of energy deposition. SAF data are matched to source and target organs of the biokinetic models of the OIR publication series, as well as the Publication 100 (ICRP, 2006) Human Alimentary Tract Model and the Publication 66 (ICRP, 1994a) Human Respiratory Tract Model, the latter as revised within Publication 130 (ICRP, 2015). This publication further outlines the computational methodology and nomenclature for assessment of internal dose in a manner consistent with that used for nuclear medicine applications. Numerical data for particle-specific and energy-dependent SAFs are given in electronic format for numerical coupling to the respiratory tract, alimentary tract, and systemic biokinetic models of the OIR publication series.