A National Tax Number (NTN) is your identity in Pakistan's tax system, issued by the Federal Board of Revenue (FBR). This guide explains what it is, who needs one and how registration generally works. Always confirm the current steps on the official FBR IRIS portal, as the process can change.
What is an NTN?
An NTN identifies a taxpayer to the FBR. For individuals, the CNIC generally serves as the NTN once registered. Businesses and companies are issued an NTN on registration. You need it to file income tax returns, appear on the Active Taxpayers List (ATL), and conduct many formal business transactions.
Who needs an NTN?
- Salaried individuals above the taxable threshold, and anyone who wants to file a return and join the ATL.
- Sole proprietors and freelancers running a business or profession.
- Partnerships (AOPs) and companies.
How registration generally works
Registration is done online through the FBR's IRIS portal:
- Create an IRIS account using your CNIC, a registered mobile number and email.
- Complete the registration form with your personal, business and bank details.
- Submit and receive your registration; you can then file returns and check your ATL status.
Companies and partnerships also register their incorporation or partnership details, and may need to complete SECP steps first.
Frequently asked questions
Is NTN registration free?
FBR registration through IRIS does not normally carry a government fee, but many people use an accountant to avoid errors. Confirm current requirements on the FBR portal.
What is the Active Taxpayers List (ATL)?
The ATL is the FBR's list of taxpayers who have filed their return for the relevant year. Being on it generally means lower withholding tax rates on many transactions.
Can an accountant do this for me?
Yes. An Income Tax Practitioner or accountancy firm can register you and keep you compliant. Find one in AOPA's directory.
This guide is general information, not professional advice. The FBR updates its procedures regularly — always verify the current steps and requirements on the official FBR IRIS portal.
Published by the Association of Practising Accountants (AOPA), Pakistan — a membership body for practising accountants, audit and tax firms. See our office bearers and committees.
This article is general information, not professional advice. Tax rules and rates change — verify against the official FBR / SECP source or consult a member firm before acting.