How to Become a Tax Filer in Pakistan (Step-by-Step Guide)

Get your NTN, register on IRIS, and file your first return — the complete process explained simply. Last reviewed: September 2026.

Person filling out a tax form on a computer at a desk

Becoming a tax filer in Pakistan — meaning your name appears on FBR’s Active Taxpayer List (ATL) — takes three main steps: registering for an NTN, creating an IRIS account, and filing your income tax return. Here’s exactly how to do each one.

Step 1: Get Your National Tax Number (NTN)

Your CNIC actually serves as your NTN for individuals once you register with FBR — you don’t need a separate physical NTN certificate to begin. Registration is done through the IRIS portal itself (see Step 2), which issues your NTN automatically as part of account creation.

Step 2: Register on the FBR IRIS Portal

  1. Go to FBR’s IRIS portal (iris.fbr.gov.pk).
  2. Click “Registration for Unregistered Person.”
  3. Enter your CNIC, name, mobile number, email address, and address details.
  4. You’ll receive separate verification codes via SMS and email — enter both to confirm.
  5. Once verified, your login credentials (username/password) are issued and your NTN is generated.

Step 3: File Your Income Tax Return

  1. Log in to IRIS with your credentials.
  2. Select the relevant tax year and open the appropriate return form (salary individuals typically use the simplified “Declaration” form).
  3. Enter your income details: salary, any other income sources, tax already withheld/deducted by your employer.
  4. Declare your assets and liabilities in the Wealth Statement (mandatory for most filers).
  5. Review, verify, and submit the return electronically.

For a full walkthrough on how to file, see our detailed guide: How to File Your Tax Return Online in Pakistan.

What Happens After You File?

Once your return is successfully submitted and processed, FBR adds your name to the Active Taxpayer List. This typically happens within days to a few weeks. You’ll then enjoy lower withholding tax rates on property, vehicles, and banking transactions compared to non-filers — see the full comparison in Filer vs Non-Filer: Tax Difference Explained.

Important: Filer status is not permanent. You must file a return every tax year to remain on the ATL. Missing a year’s deadline drops you back to non-filer status until you file again.

Frequently Asked Questions

Is there a fee to register on IRIS or get an NTN?

Registration on the IRIS portal and NTN issuance is free of charge for individuals.

Do I need a tax consultant to file my first return?

Not necessarily — salaried individuals with straightforward income (a single employer, no significant additional income sources) can often file on their own using the simplified declaration form. Those with business income, multiple income sources, or capital gains may benefit from professional help.

What documents do I need to register and file?

You’ll typically need your CNIC, a working mobile number and email address registered in your name, your salary certificate or income details, and information on any assets (property, vehicles, bank balances) for the wealth statement.

What happens if I never file a tax return?

You remain classified as a non-filer, paying higher withholding tax rates on many transactions, and may face penalties for non-filing if you meet FBR’s mandatory filing criteria (such as owning property above a certain size or having a National Tax Number). See Tax Penalties for Late Filing for details.

Related resources

Return to the Pakistan Income Tax Guide, compare Filer vs Non-Filer rates, or browse all Pakistan Tax FAQs.