
Last updated: 18 October 2026
If you are an individual in Pakistan and want to register for income tax, the first question is simple: what do I need before I start? The short answer is that you need a few personal details, and a few extra documents if you earn from a business. This guide explains each one, based on what the Federal Board of Revenue (FBR) publishes on its own website.
Short answer: what you need for NTN registration as an individual
For an individual, your 13-digit CNIC is used as your NTN. You do not get a separate number. To register online through the FBR IRIS portal, keep these ready:
- Your CNIC, NICOP or passport number
- A mobile number in use, with the SIM registered against your own CNIC
- An active personal email address that belongs to you
- Your nationality and residential address
- Your accounting period
Extra details you need, depending on your income
FBR asks for more information depending on how you earn:
- Salary income: your employer’s name and NTN
- Business income: your business name, business address and principal business activity
- Property income: the address of the property
Documents FBR lists for online registration
On its registration process page, FBR says online registration is available for individuals only (not for companies or AOPs). Before you start, FBR expects you to have scanned PDF copies of:
- A certificate of maintenance of a personal bank account in your own name
- If you have a business: proof of ownership or tenancy of your business premises
- If you have a business: a paid utility bill of the business premises, not older than 3 months
So a salaried person usually needs fewer documents than a person running a business. If someone asks you for a long list of papers, compare it with the FBR pages before you hand anything over.
How to register as an individual (overview)
- Collect the details and scanned files listed above in one folder.
- Open the FBR IRIS portal: iris.fbr.gov.pk. At the bottom of the login box you will see the Taxpayer Registration option. Select it.
- Enter your details carefully on the registration form. Your name, CNIC and email must be correct.
- Verify your mobile number and email when the portal asks you to.
- Save your login details somewhere safe. You will need them every year to file your return.
Portal screens can change, so always follow the instructions shown on the IRIS page. FBR’s official guide is on its registration process page.
Is there a fee for NTN registration?
The FBR registration pages I checked do not mention any fee for e-enrollment. If an agent or tax consultant charges you, that is normally a fee for their time and service, not a government fee. Ask for a clear quote before you start.
After registration: becoming a filer
Registering gives you an NTN and an IRIS login. It does not by itself make you an active filer. You become part of the Active Taxpayer List by filing your income tax return on time. These guides will help:
- Salaried person income tax return in Pakistan
- How to file an income tax return in Pakistan
- How to check your ATL status in Pakistan
- What happens if you file your return late
Common mistakes to avoid
- Using a mobile SIM that is not registered in your own name
- Using someone else’s email address (for example an agent’s)
- Entering the wrong name or address, which causes trouble later when you change your details
- Assuming you are a filer just because you have an NTN
Frequently asked questions
Is my CNIC my NTN?
Yes. For individuals, FBR uses the 13-digit CNIC as the NTN or registration number. Companies and AOPs get a separate 7-digit NTN.
Can I register for NTN online by myself?
Yes, individuals can register online through the IRIS portal. Companies and AOPs have to register through a Facilitation Counter at a Tax House.
Do I need documents if I am a salaried person?
You need your CNIC details, your own mobile number and email, and your employer’s name and NTN. FBR also lists a personal bank account certificate for online registration.
Do I need a utility bill for NTN registration?
FBR asks for a paid utility bill of the business premises (not older than 3 months) only if you have a business.
Is NTN registration the same as becoming a filer?
No. Registration gives you an NTN and portal access. You become a filer by filing your return.
Need help with registration or your tax return?
If you would like someone to guide you through registration or filing, see our FBR income tax return filing service or contact me. You can also message me on WhatsApp at +92 321 6090728 and describe your situation.
This guide is for general information. Rules and portal screens can change, so please confirm the latest requirements on fbr.gov.pk before you apply.
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