If you are earning an income in Pakistan—whether as a salaried individual, business owner, partner in a firm, or company director—you are legally required to register for income tax with the Federal Board of Revenue (FBR). This registration enables you to receive a National Tax Number (NTN) and become a part of the Active Taxpayers List (ATL).
This article explains the full income tax registration process in Pakistan, including online and physical registration options for individuals, associations of persons (AOPs), and companies.
Income Tax Registration Process
Online Registration (Individuals Only)
The easiest and most commonly used method for individuals is online registration through the FBR IRIS portal. However, this option is currently only available for individuals—not AOPs or companies.
To register online, visit:
🔗 https://iris.fbr.gov.pk/public/txplogin.xhtml
Prerequisites for Online Registration
Before starting the online process, make sure you have the following:
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A computer, scanner, and stable internet connection
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A mobile phone with a SIM registered in your own name (as per CNIC)
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A valid personal email address
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Scanned PDF copies of the following documents:
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Bank certificate showing your personal bank account in your name
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Tenancy or ownership document of business premises (if applicable)
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Utility bill of business premises (electricity, gas, etc.) not older than 3 months (if applicable)
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Once registered, you will receive your NTN and login credentials for the IRIS portal, which you’ll use to file returns annually.
Physical Registration for Individuals
If you are unable or prefer not to use online registration, you can visit any FBR Tax House and register manually. Here’s how:
Procedure
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Visit the Facilitation Counter of the nearest Regional Tax Office (RTO)
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Bring the following original documents:
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CNIC
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Mobile phone with a registered SIM (your name)
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Personal email address
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Certificate showing bank account in your name
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Proof of tenancy or ownership of your business premises (if applicable)
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Latest paid utility bill (not older than 3 months) for the business premises (if applicable)
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The FBR representative will verify your information, and your NTN will be issued upon successful submission.
Registration for AOPs (Association of Persons)
For partnership firms, one of the partners (authorized member) must visit a Tax House physically for registration. AOPs are not eligible for online NTN registration as of 2025.
Required Documents for AOP Registration
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Original partnership deed
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Registration certificate from the Registrar of Firms (if available)
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CNICs of all members/partners
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A letter on AOP letterhead, signed by all partners, authorizing one partner for NTN/STRN registration
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Mobile phone with SIM registered in the authorized person’s name (and not previously registered with FBR)
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Email address for the AOP
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Bank certificate in AOP’s name
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Tenancy/ownership documents of business premises
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Paid utility bill (not older than 3 months)
Once verified, the AOP will be issued its NTN, which is mandatory for tax return filing, bank account opening, and conducting business legally in Pakistan.
Registration for Companies
All private limited companies, public limited companies, and foreign companies must also complete physical registration at any Tax House via the company’s Principal Officer.
Required Documents for Company NTN Registration
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Certificate of Incorporation issued by SECP
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CNICs of all directors
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Board Resolution or a letter on official letterhead, signed by all directors, verifying the Principal Officer and authorizing him to register for income/sales tax
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Mobile phone with SIM registered in the name of the Principal Officer (and not previously used for FBR registration)
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Email address belonging to the company
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Bank certificate showing the company’s bank account
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Proof of tenancy/ownership of business premises
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Paid utility bill of the business premises (not older than 3 months)
After submission and verification, the company will be issued its NTN, which is necessary for:
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Income tax and sales tax filing
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Participation in tenders
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Import/export registration
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Payroll compliance
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Appearing on FBR’s Active Taxpayer List (ATL)
Important Notes for All Registrants
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NTN is mandatory for all individuals and entities earning taxable income in Pakistan
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Filing an income tax return without NTN is not possible
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ATL status is granted only after return filing and reflects on FBR’s ATL portal
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NTN is also linked with banking, vehicle registration, property transactions, and foreign remittance declarations
Benefits of Having an NTN
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Eligibility for lower withholding tax rates
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Appearing on FBR’s Active Taxpayer List (ATL)
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Enables bank account opening for businesses
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Required for government contracts and corporate compliance
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Mandatory for filing income tax returns annually
Final Words
Registering for income tax in Pakistan is now faster and more transparent than ever—thanks to FBR’s digitization and facilitation at Tax Houses. Whether you’re an individual freelancer, salaried employee, startup founder, or company director, obtaining an NTN is your first step toward becoming a compliant and credible taxpayer.
