Tax registration with the Federal Board of Revenue (FBR) is the first step toward compliance with Pakistan’s tax laws. As of 2025, the FBR has modernized its system by offering online registration for individual taxpayers, while Companies and Associations of Persons (AOPs) must still complete registration via offline or partially digital processes. Here is a complete, updated guide on how to register for tax in Pakistan.
Who Can Register Online via IRIS?
Only individuals (salaried persons, freelancers, sole proprietors, and property owners) can register online through FBR’s IRIS portal. Registration for AOPs and Companies is done through FBR’s tax offices and may involve interaction with the Regional Tax Office (RTO).
Pre-Requisites for Online Registration (Individuals Only)
Before starting the online process, individuals must ensure they have the following:
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Read the latest User Guide available on FBR’s website.
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Access to a computer, scanner, and stable internet connection.
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A mobile number registered in their own name (linked to their CNIC).
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A personal email address (unique and valid).
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Scanned PDF copies of the following documents (for upload on IRIS):
• Certificate of personal bank account in their name
• Proof of ownership or tenancy agreement (if business is being registered)
• Utility bill of the business/residential premises (not older than 3 months)
Where to Register Online:
• Visit https://iris.fbr.gov.pk
• Click on “Registration for Unregistered Person”
• Complete the form and upload the documents
• You will receive a confirmation email and SMS upon approval
Step-by-Step Process for Tax Registration (For Individuals)
1. Obtain a National Tax Number (NTN):
The NTN is a unique number assigned by the FBR to identify taxpayers. It is used for filing returns, receiving tax refunds, and performing taxable transactions (like vehicle/property registration). Individuals can apply online through IRIS using their CNIC.
2. Fill Out the IRIS Registration Form:
After selecting “Registration for Unregistered Person” on the IRIS portal, the user is prompted to fill out the tax registration form (IRIS Form 181). Key fields include:
• Personal information (Name, CNIC, address, email, phone)
• Source of income (salary, business, rental, capital gains)
• Business information (if applicable)
• Employer information (for salaried persons)
3. Upload Required Documents:
Users must upload the following in PDF format:
• Scanned copy of CNIC
• Bank certificate
• Tenancy or ownership proof of business address (if applicable)
• Latest utility bill of the business address (not older than 3 months)
4. Confirmation & NTN Issuance:
Once the application is verified, FBR issues the NTN, which is also sent via email and made available on the IRIS portal. The individual is now legally registered as a taxpayer.
5. Annual Tax Filing:
After registration, the taxpayer must file annual income tax returns and, if applicable, wealth statements by the due date (usually September 30 for salaried individuals and October 31 for businesspersons).
Offline / Manual Registration (Companies and AOPs)
As of 2025, registration for Companies and AOPs is still handled manually (or semi-digitally) through designated FBR offices. The steps are as follows:
Step 1: Obtain Business Registration Documents
• SECP Incorporation Certificate (for Companies)
• Partnership Deed & Registration Certificate (for AOPs)
Step 2: Prepare Required Documents
• Business address and contact details
• Principal activity code
• Email and phone number of the principal officer
• CNIC of all directors/partners
• Ownership/tenancy documents for office/shop/factory
• Utility bill not older than 3 months
Step 3: Submit Form IR-2 Manually
Form IR-2 must be submitted at the relevant Regional Tax Office (RTO) along with required documents.
Step 4: NTN Allotment and IRIS Access
Once approved, the FBR issues an NTN and grants access to the IRIS portal, where the entity must file annual corporate income tax returns, withholding tax statements, and sales tax returns (if registered).
Important Notes:
• The FBR may reject an application if documents are incomplete or if the mobile/email provided is already registered with another NTN.
• Re-verification via OTP (One-Time Password) sent to mobile and email is part of the registration process.
• Non-filers face higher tax rates and may be blocked from key transactions such as purchasing vehicles or property.
