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Pakistan · FBR guide

FBR NTN registration, actually explained.

Every business in Pakistan needs a National Tax Number (NTN) from FBR before it can issue legal invoices, claim input tax, or apply for sales-tax registration. This guide walks through the entire IRIS-portal process — required documents, timeline, what goes wrong, and what happens once you're registered.

What is an NTN

The 7-digit number that lets you do business in Pakistan.

01

A unique tax ID

Issued by Pakistan's Federal Board of Revenue. Every individual, partnership, AOP, and company that earns taxable income or wants to do business legally needs one. Format: 7 digits.

02

The gateway to compliance

Without an NTN, you can't issue tax invoices, claim input tax credit on purchases, get a Sales Tax Registration Number (STRN), or open a corporate bank account in some banks.

03

Free to register

NTN registration itself costs nothing — done online via the IRIS portal. You'll pay tax on income later, but obtaining the number has zero government fee.

Before you start

What you'll need.

Have these ready before you open the IRIS portal. The application times out after 30 minutes of inactivity — if you have to leave mid-process to find a document, you start over.

CNIC (for individuals) or registration certificate (for entities)
Scanned copy of your computerised national identity card, or — for partnerships, AOPs, and companies — the SECP / partnership registration certificate.
Proof of business address
Recent (within 3 months) electricity, gas, telephone, or rental agreement showing your business address. PDF or JPG accepted.
Email address you control
NTN credentials and notifications are sent here. Use a permanent business email, not a personal one — you'll need access for years.
Mobile number registered to your CNIC
FBR sends an OTP during registration to verify the number. Personal mobile is fine if it's registered against the same CNIC.
Bank account details (for businesses)
IBAN and bank name of the business account. Personal account works for individual NTN; companies need the corporate account.
Source of income / business description
Brief description of how you earn (salaried employee, retailer, manufacturer, services provider, etc.) and the principal activity HS code.
The process

How to register, step by step.

The full process takes 30-60 minutes online if you have your documents ready. NTN is usually issued same-day or within 3 working days for individuals; 7-14 days for partnerships and companies.

STEP 01

Visit FBR IRIS portal

Open https://iris.fbr.gov.pk in a desktop browser (mobile works but the form is wider than most screens). Click "Registration for Unregistered Person" if you're a new applicant.

Open iris.fbr.gov.pk
STEP 02

Select your taxpayer category

Individual, AOP (Association of Persons / partnership), or Company. The form changes based on this — individuals see simpler fields, companies see more (SECP number, directors, etc.).

STEP 03

Fill in personal / entity details

Name as on CNIC / registration certificate, father / spouse name, date of birth, CNIC number. For entities: registration date, jurisdiction, principal activity. Triple-check spelling — corrections later require visiting an FBR office.

STEP 04

Upload your documents

CNIC scan, proof of address, registration certificate (if applicable). PDF or JPG, under 2 MB each. The system rejects oversized files silently.

STEP 05

Verify your mobile and email

FBR sends an OTP to the registered mobile number AND a verification link to the email. Enter both within 10 minutes or you'll need to restart. Old PTCL landlines don't accept SMS — use a registered mobile.

STEP 06

Submit and wait

After final submission, NTN issuance is usually same-day for salaried individuals, 1-3 working days for self-employed, and 5-14 working days for companies (FBR may request additional documents). Check your email for the NTN certificate PDF.

STEP 07

Download your NTN certificate

Once issued, log back into IRIS, go to "Saved Applications," and download the NTN certificate PDF. Print it, save the original digital file — you'll need both for bank account opening, tender applications, and STRN registration.

After NTN

Your NTN is just the start.

Once you have an NTN, you still need to file monthly sales-tax returns, submit every invoice to FBR's Digital Invoicing system, deduct withholding tax on supplier payments, and reconcile it all at year-end.

Nonari handles all of it automatically. Every invoice auto-submits to FBR for IRN issuance. WHT calculates on payment. Monthly STR-7 returns auto-compile from validated submissions. You stay compliant without touching IRIS again.

Without Nonari · vs · With Nonari
Manual sales-tax filing each month
Auto-compiled STR-7 returns
Hand-typed invoices, no FBR submission
Every invoice submits to FBR real-time + gets IRN
WHT calculated wrong, supplier disputes
WHT auto-calculated per Section 153 rates
PKR 25,000+ penalties for missed filings
Filing-deadline calendar with WhatsApp alerts
Yearly audit panic, missing receipts
Full audit trail, every JE retrievable in 1 click
Common questions

FBR NTN, answered.

How long does NTN registration take in 2026?

Individuals: same-day to 3 working days. AOPs/partnerships: 5-7 working days. Companies: 7-14 working days (FBR may request additional documents). All registration is online via the IRIS portal — no need to visit an FBR office unless your application is rejected or flagged for verification.

Is NTN registration free?

Yes, registration itself is free. There is no government fee for getting an NTN. You'll pay income tax on your earnings going forward, but the NTN itself costs nothing to obtain.

Do I need NTN if I'm only a salaried employee?

Yes if your annual income exceeds the taxable threshold (PKR 600,000/year in 2026), or if your employer requires it. Most companies now insist on employee NTN registration so they can correctly file WHT. Salaried NTN is the simplest registration — typically same-day.

What's the difference between NTN and STRN?

NTN (National Tax Number) is your income-tax identity, required for any business or taxable income. STRN (Sales Tax Registration Number) is a separate registration for sales-tax purposes — required if you make taxable supplies above the threshold (PKR 10 million/year for most sectors). You need NTN first, then STRN if your business turnover qualifies.

Can a foreigner get an NTN in Pakistan?

Yes. Foreigners with a valid Pakistani business presence (registered company, partnership, or work permit) can apply. The form is slightly different — passport number replaces CNIC, and you'll need the residence/work permit upload. Processing usually takes 14-21 working days.

What if I lose my NTN certificate?

Log back into iris.fbr.gov.pk with your original credentials. Go to "Saved Applications" → download a fresh PDF of your NTN certificate. If you've also lost your IRIS login, use the "Forgot Password" flow with your CNIC + registered email.

After NTN, what should I do next?

1) If your annual turnover will exceed the sales-tax threshold, apply for STRN (Sales Tax Registration Number) — same IRIS portal, separate application. 2) Set up your accounting software to track income and expenses from day one — going back later is painful. 3) If you'll issue invoices to other businesses, register for FBR Digital Invoicing so every invoice gets an FBR-issued IRN automatically. Nonari handles the latter two — see /features/fbr-pakistan.

Can FBR cancel my NTN?

Yes, in cases of fraud, repeated non-filing, or business closure. Active taxpayers should file an annual return (even if zero income) to stay on the Active Taxpayer List. Falling off the ATL means your suppliers must deduct higher WHT, and your customers can't claim input tax on your invoices.

Do I need NTN to open a business bank account?

Most Pakistani banks require NTN for current accounts (business). Personal savings accounts don't need NTN, but anything in a business name does. Some banks will let you open the account first and add NTN within 30 days; safer to have it before you start the bank application.

What is the FBR Active Taxpayer List (ATL)?

A public list FBR publishes weekly of NTNs that filed their annual return on time. Being on ATL means: your suppliers deduct WHT at standard rates (not double), customers can claim input tax on your invoices, and you can bid for government contracts. File your annual return by the deadline (typically Sep 30 each year) to stay on ATL.

Ready when your NTN is

Start your books FBR-compliant from day one.

Nonari connects directly to FBR's IRIS portal. Every invoice submits in real time, every receipt prints the FBR-issued IRN + QR. Free tier covers your first 100 invoices.