How to get an NTN (National Tax Number) in Pakistan
Your NTN is your CNIC once you register on FBR’s IRIS portal. Documents, steps, the NTN certificate and why an NTN alone does not make you a filer.
Work it out with the Tax return filing checker →
An NTN (National Tax Number) is the number FBR uses to identify you as a taxpayer. Individuals don’t get a separate number: once you register on IRIS, your 13-digit CNIC becomes your NTN. Registration is free and is usually done the same day. This is correct as of October 2026.
What an NTN is
- Individuals: under section 181(4), from tax year 2015 the CNIC is used as the NTN. FBR treats you as registered only once you are e-enrolled on IRIS.
- AOPs and companies: they receive a separate 7-digit NTN after registration.
Registration also gives you an IRIS password, and FBR says IRIS is the only way to file an income tax return online.
When you need one
- To file an income tax return and become a filer.
- For a business: under section 181C, anyone with taxable business income must display their NTN prominently at every place of business.
- To sell online: since the Finance Act 2025, section 181(1A) bars online marketplaces and courier services from letting unregistered vendors use their platforms. If you sell on Daraz or similar, see selling on Daraz.
- Wherever an employer, bank, tender or freelance platform asks for your tax number.
Documents you need
For online registration, FBR asks an individual for:
- your CNIC;
- a mobile SIM registered on your own CNIC;
- your own email address;
- a maintenance certificate for a bank account in your name (scanned PDF);
- if you run a business, proof of ownership or tenancy of the premises and a paid utility bill no older than three months.
How to get your NTN on IRIS
- Open iris.fbr.gov.pk and choose “New Registration”. (If FBR has already registered you, choose “e-Enrollment” instead.)
- Enter your CNIC, mobile number and email and submit. You’ll get one PIN code by SMS and one by email; enter both to verify.
- IRIS sends a password to your phone and email. Log in with your CNIC (no dashes) and that password.
- Open registration form 181, add your address and other details (including any business), and submit.
- According to FBR’s guide, the registration order appears under “Completed Tasks” after about five minutes. You can only file a return after that.
These steps follow FBR’s 2019 IRIS guide. IRIS is now version 2.0, so screens and button names may differ slightly. If you can’t register online, take your original CNIC and the documents above to the facilitation counter at any Tax House.
Your NTN certificate
IRIS 2.0 has an option to download your registration certificate as a PDF, which is what people usually call the “NTN certificate”. If you can’t find it, contact your Regional Tax Office. Anyone can check filer status on FBR’s ATL status page or by sending “ATL”, a space and the CNIC to 9966, but that only shows people who have filed a return, not everyone with an NTN.
NTN vs filer
| Point | NTN | Filer (ATL) |
|---|---|---|
| How you get it | Register once on IRIS | File a return on time every year |
| How long it lasts | Permanent | One year’s list; you need a new return each year |
| Lower withholding tax | No | Yes (property, vehicles, profit and more) |
| How to check it | Log in to IRIS | SMS 9966 or FBR’s ATL page |
So getting an NTN is not enough on its own: once you have one, not filing a return each year breaks the law. The deadline for tax year 2026 returns is 31 October 2026 (FBR Circular No. 04 of 2026-27). Next step: how to become a filer.
Businesses, AOPs and companies
- Sole proprietor: registers as an individual on their own CNIC and adds the business details.
- AOP (partnership): one partner goes to a Tax House with the partnership deed, the Registrar of Firms certificate, all partners’ CNICs, an authority letter signed by all partners, a bank certificate in the AOP’s name and the AOP’s email address.
- Company: the principal officer takes the certificate of incorporation, all directors’ CNICs, an authority letter signed by the directors and a certificate for the company’s bank account.
Sales tax registration is separate; both can be done at the Tax House counter.
Frequently asked questions
Is my CNIC my NTN?
Yes, for an individual. Section 181(4) of the Income Tax Ordinance says that from tax year 2015 an individual’s CNIC is used as the National Tax Number. You still have to register on IRIS for it to count: until then FBR has no tax record for you.
How much does it cost to get an NTN?
Registering on IRIS yourself costs nothing. The old NTN certificate fee disappeared when section 181 was rewritten in 2008. You only pay if you hire a tax consultant to do it for you.
Does getting an NTN make me a filer?
No. An NTN only means you are registered with FBR. You become a filer when you file an income tax return and your name appears on the Active Taxpayers List. See how to become a filer.
Do I have to file a return once I have an NTN?
Yes. Section 114 lists “has obtained National Tax Number” as one of the conditions that make a return compulsory, even if your income is below the taxable limit. Check your own position with the tax return filing checker.
Can a business or partnership register online?
FBR’s registration page says online registration is for individuals only. A sole proprietor registers as an individual and adds the business details. An AOP (partnership) or company registers at the facilitation counter of a Tax House and gets a 7-digit NTN.
Calculators for this guide
- Tax return filing checkerCheck if you must file an income tax return for tax year 2026: income above Rs 600,000, property, a car above 1000cc, an NTN or other section 114 tests.
- Salary tax calculatorCalculate your monthly income tax and take-home salary under the 2026-27 budget, and see how much you save compared with 2025-26.
- Freelancer tax calculatorWork out the final tax on IT and freelance export income received through a bank: 0.25% with PSEB registration or 1% without, compared with normal tax rates.
- Rental income tax calculatorEstimate 2026-27 income tax on rent from a house, flat or shop, with the repairs allowance, salaried or non-salaried slabs and the section 155 tenant deduction.
Sources
- Income Tax Ordinance 2001 as amended up to 30 June 2026 (FBR): sections 114, 181, 181A, 181C
- FBR: Register for Income Tax, taxpayer registration basics (CNIC as NTN, 7-digit NTN for AOPs and companies)
- FBR: Register for Income Tax, registration process and documents
- FBR: Registration of Individual on IRIS (user guide, 25 May 2019)
- FBR: IRIS 2.0 portal
- FBR: Check Active Taxpayer Status (SMS 9966 and online)
This guide explains the rules for general information. It is not official, legal or tax advice. Rules change, so check the official source or a qualified professional before acting. See how we check our information.