If you live or do business in Pakistan, registering with the Federal Board of Revenue (FBR) is a legal requirement. Tax registration allows individuals and businesses to get a National Tax Number (NTN) or Taxpayer Identification Number (TIN), enabling them to file returns, claim refunds, appear on the Active Taxpayers List (ATL), and operate legally.
Whether you are an employee, freelancer, sole proprietor, partner in a firm, or running a company — this step-by-step guide explains how to register for tax in Pakistan through FBR in 2025.
Step 1: Obtain a National Tax Number (NTN)
The National Tax Number (NTN) is your identity as a taxpayer. It is issued by the FBR upon registration and is mandatory for:
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Income tax filing
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Opening a business or salary account
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Property transactions
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Import/export activities
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Government tenders
How to Apply for NTN
There are two ways to apply for an NTN in Pakistan:
A. Online (for Individuals)
Use FBR’s IRIS portal:
🔗 https://iris.fbr.gov.pk/public/txplogin.xhtml
Create a new registration by providing:
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CNIC
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Registered mobile number
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Email address
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Scanned documents (bank certificate, tenancy proof, utility bill)
B. Physical (for Companies, AOPs, and Others)
Visit the nearest Regional Tax Office (RTO) or Tax Facilitation Center (TFC) with:
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CNIC (or SECP incorporation certificate for companies)
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Original business documents
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Proof of business address
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Bank certificate
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Utility bill of business premises
FBR officials will process your application and issue an NTN.
Step 2: File a Tax Registration Application
After obtaining your NTN (or during the same process), you must file an official registration request with FBR. This can be done:
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Online through IRIS (for individuals)
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Physically at RTO or TFC (for companies and partnerships)
Required Details
The registration application requires information such as:
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Nature of business
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Principal activity
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Business address
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Business bank account
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Ownership structure (for companies or partnerships)
FBR will verify the details and may visit your premises if needed.
Step 3: Submit Required Documents
Along with your registration form, you must attach relevant documents depending on your taxpayer type:
For Individuals
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CNIC
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Mobile SIM (registered in your name)
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Personal email address
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Bank certificate showing account in your name
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Tenancy agreement or property ownership document (if doing business)
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Latest utility bill (within last 3 months)
For AOPs (Partnerships)
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Partnership deed
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CNICs of all partners
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Letter authorizing one partner to handle registration
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Firm registration certificate (if applicable)
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Business bank certificate
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Utility bill and tenancy/ownership document
For Companies
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SECP incorporation certificate
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CNICs of directors
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Board resolution/authorization letter
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Company email
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Bank certificate in company’s name
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Tenancy or ownership proof
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Recent utility bill
FBR requires that all submitted documents be in original form for verification during physical visits.
Step 4: Obtain Taxpayer Identification Number (TIN)
Once your application is approved, the FBR issues you a Taxpayer Identification Number (TIN) — this could be your NTN in case of an individual or company, or a separate TIN depending on business structure and tax category.
The TIN is used for:
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Filing tax returns
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Appearing on the ATL
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Receiving FBR communications
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Claiming tax refunds
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Sales tax registration, if applicable
You can verify your TIN or NTN status anytime using FBR’s online taxpayer verification tool.
Step 5: File Annual Tax Returns
After registration, it is mandatory to file your annual tax return. A return includes:
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Income details from salary, business, rent, capital gains, etc.
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Deductible expenses
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Tax withheld or paid
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Declaration of assets, liabilities, and wealth
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Tax computation and payment, if any
Filing Deadlines
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Individuals & AOPs: By September 30 each year
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Companies: By December 31 (or within 6 months of year-end)
Filing is done through the IRIS portal, and it is necessary to maintain ATL status, which brings several tax benefits.
Benefits of FBR Tax Registration
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Appear on Active Taxpayer List (ATL)
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Pay reduced withholding tax rates on banking, vehicles, and property
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Become eligible for business tenders, loans, and government contracts
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Claim input tax and refunds
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Build financial credibility
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Legally operate a registered business or freelance setup
Key Notes for 2025
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Only individuals can register online. Companies and AOPs must visit the RTO or TFC
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Mobile SIM and email must be in the name of the applicant
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FBR may require in-person verification before issuing TIN
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New e-payment methods including mobile wallets and ADC are accepted for tax payments
Final Words
The process to register for tax in Pakistan through FBR is now easier than ever, especially for individuals who can register online. With growing digitization, the FBR has streamlined its operations through the IRIS platform, mobile verification, and integrated services.
