Becoming a Tax Filer in Pakistan: Step-by-Step NTN Registration Guide

If you earn income in Pakistan whether as a salaried person, freelancer, or business you must pay taxes. To do that legally, you need to register with the Federal Board of Revenue (FBR) and obtain a National Tax Number (NTN).

Why Do You Need an NTN?

The National Tax Number (NTN) is your official identity in Pakistan’s tax system. It’s required if you are liable to pay any of the following:

• Income Tax
  
• Property Tax
  
• Sales Tax

Having an NTN makes you a registered tax filer, which means:

• Lower tax rates on bank transactions
  
• Reduced vehicle token tax
  
• Less tax on property transfers
  
• Eligibility for government incentives

“If you later decide to register a company, our article [How to Legally Register Your Startup in Pakistan with SECP (2025)] explains how obtaining an NTN ties into SECP registration

Who Needs to Register?

• Salaried Individuals: Your employer may generate your NTN, but you are still responsible for filing your tax returns.
  
• Business Owners, Freelancers, and Startups: Must register on their own using a valid CNIC.

Documents Required

For Salaried Persons:

• Copy of valid CNIC
  
• Recent electricity bill (not older than 3 months)
  
• Latest salary slip
  
• NTN of employer, office address, and employer email
  
• Your contact details and email address
  

For Business Owners:

• Copy of valid CNIC
  
• Electricity bill for business premises
  
• Business letterhead
  
• Property ownership documents or rental agreement
  
• Nature of business
  
• Your contact details and email address

Registered IT startups may also need this NTN to complete [PSEB registration] for tax relief and export incentives

How to Register & Get Your NTN Online (IRIS System)

1. Visit the IRIS Portal
Go to the official IRIS portal of the Federal Board of Revenue (FBR) https://iris.fbr.gov.pk.  This is the online platform where individuals and businesses can register, file tax returns, and manage their tax profiles.

2. Select “Registration for Unregistered Person”
On the homepage, click the option labeled “Registration for Unregistered Person”. This will open a form for new users to initiate their NTN registration.

3. Fill in Basic Personal Information
Provide all required personal details including your CNIC number (without dashes), full name, mobile number (registered on your CNIC for at least 30 days), and a valid email address. Complete the CAPTCHA and submit the form.

4. Verify Your Identity via OTPs
Within a few minutes, you will receive two separate One-Time Passwords (OTPs) one on your mobile number and one via email. Enter both codes in their respective fields to verify your identity.

5. Log In Using FBR Credentials
Once verified, you will receive a User ID and Password from FBR through SMS and email. Use these credentials to log into your IRIS account.

6. Open Form 181 from the Drafts Section
After logging in, go to the “Drafts” section. Open the 181-Application for Registration form. This is the core document you must complete to obtain your NTN.

7. Complete All Required Tabs
You will be required to fill out multiple tabs in the application form:

• Personal Tab – Includes CNIC details, contact info, and residential address.
  
• Property Tab – Enter the details of your residential or business premises along with a utility bill reference.
  
• Business Tab – If you own a business, specify its nature, activity codes, and business address.
  
• Bank Account Tab – Mandatory field. Enter your bank IBAN, bank name, and account ownership details.
  
• Link Tab – Link other relevant persons if needed (e.g., partners, employer, etc.).
  
• Attachments Tab – Upload supporting documents like CNIC copy, utility bills, payslips (for salaried), or business lease agreement and letterhead (for business owners).

8. Upload Required Documents
Make sure to attach clear and updated copies of all necessary documents. Each file should meet the portal’s format and size requirements.

9. Review the Form Thoroughly
Double-check all entered details for accuracy. Incorrect or incomplete information can delay the issuance of your NTN. Use the “Save” option if you wish to revisit or revise the form before submission.

10. Submit the Application
Once everything is verified and complete, click “Submit”. After submission, you will not be able to make further changes. Upon successful submission, your NTN will be generated and issued by FBR.

Once your application is approved, you will be officially listed as a registered taxpayer in Pakistan, eligible for tax filing and entitled to benefits associated with tax-filer status.

Important Notes:

• Anyone earning over PKR 600,000 annually is legally required to register and pay income tax.
  
• Filing tax returns annually is a legal obligation regardless of income level.
  
• FBR registration = NTN registration. They are not separate processes.

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