Obtaining a National Tax Number (NTN) is the first and most important step toward becoming a compliant taxpayer in Pakistan. Whether you’re a salaried individual, freelancer, sole proprietor, business owner, or a company, NTN registration with the Federal Board of Revenue (FBR) is mandatory for filing tax returns, claiming tax refunds, and being part of the Active Taxpayer List (ATL).
This article explains the complete process of NTN registration in Pakistan, its requirements, benefits, and common issues faced during the process.
What Is NTN?
NTN (National Tax Number) is a unique 7-digit identification number issued by FBR (Federal Board of Revenue) to individuals and businesses for the purpose of:
Filing income tax returns
Deducting or collecting taxes
Conducting legal business transactions
Being recognized as a registered taxpayer in Pakistan
For individuals, the NTN is the same as their CNIC number. For businesses and companies, it is a separate numeric code.
Who Needs an NTN?
You need to register for NTN if you are:
A salaried individual with taxable income
A freelancer or consultant receiving income from clients (local or international)
A sole proprietor, trader, or service provider
A partnership firm (AOP) or Private Limited Company
A landlord earning rental income
A vehicle owner or property buyer/seller seeking to pay lower taxes
Benefits of NTN Registration
Legal eligibility to file tax returns
Inclusion in Active Taxpayer List (ATL)
Lower tax rates on banking, property, vehicle, and dividend transactions
Required for bank account opening, tenders, loan applications, and business registrations
Establishes creditworthiness and business identity
Documents Required for NTN Registration
For Salaried Individuals
CNIC
Latest salary slip or employment letter
Active mobile number and email
Utility bill (for address verification)
For Freelancers / Sole Proprietors
CNIC
Proof of business (website link, client invoices, contracts, bank statement with business receipts)
Business letterhead or stamp (optional but helpful)
Utility bill (electricity, gas, or internet)
Office address (can be home-based)
For Partnership (AOP)
CNICs of all partners
Partnership deed
Form C (from Registrar of Firms)
Utility bill of business address
Mobile number and email of principal partner
For Private Limited Companies
Certificate of Incorporation (from SECP)
CNICs of directors
Form 29 and Form A
Paid-up capital proof
Office rent agreement or ownership proof
Utility bill of business premises
Company email and mobile number
How to Register for NTN – Step-by-Step Process
Step 1: Create an Account on FBR’s IRIS Portal
Go to https://iris.fbr.gov.pk
Click on “Registration for Unregistered Person”
Enter CNIC, mobile number, email, and address
You’ll receive login credentials by SMS and email
Step 2: Log In to the IRIS System
Use your CNIC and password to log into the IRIS portal
Navigate to “Registration” → “Form 181: Registration”
Step 3: Fill the Online NTN Application (Form 181)
Select Taxpayer Type (Individual, AOP, or Company)
Enter your personal details or business details
Provide address, contact details, and business activity
For salaried individuals, select “Salary” as the source of income
Attach scanned documents (utility bill, employment letter, etc.)
Step 4: Verify via OTP and Submit
Enter OTP received on mobile and email
Submit the registration form
Upon successful submission, an acknowledgment is generated
Step 5: NTN Issuance and Confirmation
FBR will verify the details
NTN is usually issued within 1–3 working days
You can download your NTN certificate from the IRIS portal
How to Verify NTN
Choose “NTN Inquiry”
Enter your CNIC or NTN number
View current status and registration information
Common Issues During NTN Registration
OTP not received due to SIM not registered against CNIC
Mismatch in address or utility bill
Use of invalid email address
FBR portal errors or temporary service downtime
Submission without attaching required proof
Tips to Ensure Smooth Registration
Use a valid and registered SIM card
Make sure utility bill matches the declared address
Use a professional email and active phone number
Consult a tax consultant if registering a business entity
When Should You Update or Modify Your NTN?
Change in address, contact details, or business activity
Change in business structure (e.g., becoming a company)
Inclusion of new branches or business lines
Frequently Asked Questions (FAQs)
Q: Is NTN registration free?
Yes, registering for an NTN via FBR’s IRIS portal is completely free.
Q: Is NTN same as CNIC for individuals?
Yes. For individuals, your 13-digit CNIC is your NTN.
Q: Can I get NTN without opening a business?
Yes, even salaried persons or landlords can apply for NTN.
Q: Is it mandatory to file tax after getting NTN?
Yes. Once you are issued an NTN, you are expected to file your annual tax return.
Q: Can freelancers register for NTN?
Absolutely. Freelancers and remote workers are encouraged to register to declare income and avoid higher tax deductions.
Conclusion
Getting an NTN is the first step in becoming a responsible and recognized taxpayer in Pakistan. Whether you’re earning through a job, freelancing, or running a business, having an NTN opens the door to tax benefits, legal recognition, and financial credibility. The process is fully online through FBR’s IRIS portal and can be completed within a few days. Stay compliant, reduce your tax burden, and build trust with clients by registering your NTN today.