A National Tax Number (NTN) is a unique identification number issued by the Federal Board of Revenue (FBR) to companies and individuals for income tax and related regulatory purposes in Pakistan. For a registered company, obtaining an NTN is not only a legal obligation under the Income Tax Ordinance, 2001, but also a business necessity. It enables participation in formal economic activity, filing of returns, issuance of tax invoices, and compliance with other tax-related requirements. In this comprehensive 2025 guide, you will learn how to apply for and obtain an NTN for your company, including the documents required, the use of FBR’s IRIS portal, and post-registration compliance.
What Is a National Tax Number (NTN)?
A National Tax Number (NTN) is the official tax registration number for businesses and individuals in Pakistan. For companies, the NTN serves as:
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A legal identifier for income tax matters
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A prerequisite for registering for Sales Tax and Federal Excise Duty
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An essential requirement for opening a corporate bank account
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A tool to track and ensure tax compliance
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A gateway to being listed on the Active Taxpayers List (ATL)
Without an NTN, your company cannot file tax returns, claim input tax, participate in public procurement, or benefit from tax incentives.
Who Must Register for NTN in Pakistan?
As per FBR regulations, the following entities must register for an NTN:
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All companies incorporated with the Securities and Exchange Commission of Pakistan (SECP)
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Firms and Association of Persons (AOPs)
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Branches of foreign companies operating in Pakistan
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Trusts, NGOs, and non-profit organizations
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Individuals earning taxable income (for reference)
For companies, NTN registration is mandatory immediately after incorporation with SECP.
Step-by-Step Process to Obtain NTN for a Company
Step 1: Complete Company Incorporation with SECP
Before applying for NTN, your company must be formally registered with SECP. Upon incorporation, SECP issues:
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Certificate of Incorporation
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CUIN (Company Unique Identification Number)
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Memorandum and Articles of Association
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Forms 1, 21, and 29 (company particulars)
These documents are required for tax registration with FBR.
Step 2: Prepare Required Documents
The following documents must be prepared and scanned in PDF format before submitting the NTN application:
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SECP Certificate of Incorporation
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Memorandum & Articles of Association (MOA & AOA)
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CNICs of all directors
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Proof of business address (utility bill no older than 3 months)
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Lease agreement or property ownership proof of business premises
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Form 21 (registered office address)
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Form 29 (particulars of directors)
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Letterhead of the company
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Valid email address and active mobile number registered in the name of one of the directors
Ensure all documents are clear, valid, and readable.
Step 3: Create an Account on the FBR IRIS Portal
Visit the official FBR IRIS portal:
https://iris.fbr.gov.pk
Click on “Registration for Unregistered Person” and enter:
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CNIC of a company director
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Active mobile number and email address
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OTP received on both for verification
Once verified, you’ll be able to create a username and password for the IRIS system.
Step 4: Log in and Access the Company Registration Form
Log in to the FBR IRIS portal using your newly created credentials. Go to:
Registration → Form → Registration Form for Company
Fill out the following sections:
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Company Name and CUIN
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Business Type and Sector (manufacturing, services, trading, etc.)
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Date of Incorporation
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Registered Business Address
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Business Activity and Product/Service Description
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Bank Account Details (optional but recommended)
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Director and Principal Officer Details
Attach the required documents in the appropriate upload sections.
Step 5: Submit the Form Online
Once all fields are completed and documents uploaded, click Submit. A confirmation message and reference number will be issued. The application will now be reviewed by FBR authorities.
Step 6: Biometric Verification at NADRA e-Sahulat Center
To finalize NTN issuance, a company director must undergo biometric verification through NADRA e-Sahulat:
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Visit the nearest NADRA e-Sahulat outlet
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Provide CNIC and FBR application reference number
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Complete thumbprint verification
Once verified, FBR updates the status and finalizes the NTN generation.
Step 7: Download NTN Certificate from IRIS
After successful processing and biometric confirmation, the company’s NTN will be issued. You can:
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Log in to FBR IRIS
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Go to Registration → Registration Certificate
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View and download the NTN certificate in PDF format
This certificate includes your NTN, business name, registration type, and address.
Post-NTN Compliance Requirements
File Annual Income Tax Returns
NTN holders must file income tax returns annually. The filing deadline for companies with a June year-end is December 31, while others must file within 6 months of fiscal year-end.
Monthly and Quarterly Withholding Statements
If your company makes payments subject to withholding tax (e.g., salaries, supplier payments), you must file:
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Monthly withholding tax statements
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Quarterly statements summarizing all deductions
Keep NTN Profile Updated
Changes in address, bank accounts, or business activity must be updated using Form 181 through the IRIS portal.
Register for Sales Tax or STRN (If Applicable)
If your company sells taxable goods or services, you must register for Sales Tax. This requires:
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A valid NTN
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Updated business address and utility bills
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Photos of business premises
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STRN will be issued upon approval
Benefits of Obtaining NTN for Your Company
Legal Compliance
Obtaining an NTN is required under the Income Tax Ordinance, 2001, and confirms your company’s registration with the national tax system.
Tax Filing and ATL Inclusion
Your company can file tax returns, which ensures inclusion in the Active Taxpayer List (ATL)—qualifying it for lower withholding rates and credibility.
Corporate Banking Access
Banks in Pakistan require NTN for opening corporate bank accounts, issuing credit, and processing cross-border payments.
Participation in Public Tenders
NTN is mandatory for bidding in government contracts, SEZs, public sector procurement, and regulated markets.
Tax Incentives and Credits
NTN-registered companies can avail tax credits under various sections of the tax law (e.g., investment, employment generation, R&D credits).
Reputation and Business Credibility
Clients and vendors prefer working with compliant businesses. An NTN reflects legitimacy, discipline, and long-term business intent.
Conclusion
Registering your company for an NTN with the FBR is an essential legal and strategic step in Pakistan. The process has been streamlined through the FBR IRIS portal and NADRA biometric verification. Once registered, your company can file taxes, operate bank accounts, and participate in formal economic activity. With enforcement mechanisms growing stronger, having an NTN is not just beneficial—it’s unavoidable. Ensure your compliance early, keep your records updated, and consult a tax advisor for optimal business and tax planning.
