Online learning is no longer considered novel within higher education. It has emerged as an accepted distinct channel and environment for instructional engagement. There is a notable deficit of works and theoretical constructs specifically addressing the identification and differentiation of online learner types and examining them as a distinct system within the learning environment. Learning effectiveness within an online instructional environment is affected by the individual student engaged in the instruction. The instructional experience of the learner is determined by their individual perceptions of and reactions to both internal and external factors. Therefore, it is critical to address the online learner holistically as a stand-alone systemic dimension of the online learning environment to truly understand their differentiating behaviors, motives, characteristics, and dynamics. The study classified and articulated the distinctive types of learners engaged in online instruction within the higher education context based on the key dynamics, factors, and influencers of the individual in order to provide a more comprehensive understanding of the individuals engaged in learning. Additionally, the study generated a new theoretical model, the taxonomy of online learner types (TOLT) to provide unique insights into the different types of learners and serve as an essential step towards developing awareness and facilitating deeper investigations in the future.