How to Pay FBR Tax Online Pakistan 2026
PSID Generation · Bank Payment · IRIS Verification

Paying FBR taxes in Pakistan has become significantly easier since the introduction of the PSID (Payment Slip ID) system through the IRIS portal. Gone are the days of queuing at bank branches with handwritten challans. Today, every type of federal tax — income tax, advance tax, withholding tax, sales tax, and more — is paid online through a single standardised process: generate a PSID on IRIS, take that number to your bank (physically or digitally), and pay. The payment flows back to FBR automatically through the 1-Link interbank network and appears in your IRIS account typically within hours.

Despite this simplified system, many taxpayers — especially first-time filers — struggle with where to start, which payment type to select, how long PSIDs stay valid, and what to do when a payment does not appear in their IRIS dashboard. This complete guide walks through the entire FBR tax payment process for 2026, from generating your first PSID to downloading the official CPR receipt, with practical answers to the most common payment problems.

What Is a PSID and How Does FBR Tax Payment Work?

A PSID — Payment Slip ID — is a unique 17-digit reference number generated by the FBR IRIS portal for each tax payment transaction. Think of it as a digital payment voucher that tells the banking system exactly which taxpayer is paying, which tax type and tax year the payment relates to, and how much is due. The PSID system replaced the old manual challan process (CPR paper forms) and is now the only accepted method for paying federal taxes to FBR in Pakistan.

The mechanics work like this: you log in to IRIS (iris.fbr.gov.pk), navigate to the payments section, fill in your tax details, and click Create. IRIS generates a PSID number linked to your NTN, the tax type, the tax year, and the amount you entered. You then take this PSID number — just the 17 digits — to any commercial bank in Pakistan (in person, through internet banking, mobile banking, or ATM) and instruct the bank to process a payment against that PSID. The bank debits your account, sends the funds to FBR's designated account through the State Bank of Pakistan's payment settlement system (1-Link), and generates a transaction confirmation. FBR's system receives the payment notification and auto-posts the credit to your NTN in IRIS.

PSIDs cover virtually every category of federal tax:

• Income tax return balance — the tax payable when filing your annual return
• Advance tax (Section 147) — quarterly advance payments if your prior year tax exceeded Rs. 1 million
• Withholding tax (WHT) — payments by employers (Section 149) and companies making supplies/service payments (Section 153)
• Sales tax — monthly sales tax due with your STRN return
• ATL surcharge — the fee to restore lapsed Active Taxpayer List status
• Default surcharge and penalties — amounts assessed by FBR in notices
• Super tax — applicable to high-income individuals and corporations

One critical point every taxpayer must remember: a PSID expires in 24 hours from generation. If you generate a PSID and then do not pay within 24 hours, the PSID becomes invalid. You must return to IRIS and create a new PSID. There is no penalty for an expired PSID itself, but the delay may push your payment past the tax due date — which does attract default surcharge. Always generate your PSID and pay on the same day, or at least ensure you pay before midnight of the generation date.

Step-by-Step: How to Generate a PSID on FBR IRIS

Generating a PSID on IRIS is a straightforward process once you know where to navigate. Here is the complete step-by-step guide for tax year 2026:

Step 1: Log in to IRIS. Go to iris.fbr.gov.pk in your web browser. Enter your NTN (or CNIC for individuals) and your IRIS password. If you have never logged in before and have only recently received your NTN, use the "Get Pin" or "Forgot Password" flow to set your password via the email or mobile number registered with FBR.

Step 2: Navigate to Payments > Create Payment. After logging in, look for the "Payments" menu in the top navigation bar or left sidebar (the exact position depends on whether you are on the desktop or mobile view of IRIS). Click "Payments" and then select "Create Payment" or "e-Payment" from the dropdown submenu.

Step 3: Select Tax Type. A form will open asking you to specify the nature of your payment. The most common options you will encounter are:

• Income Tax (for annual return balance payments)
• Advance Tax under Section 147 (quarterly installments)
• Withholding Tax under various sections (149, 153, 155, etc.)
• Sales Tax (if you hold an STRN)
• ATL Surcharge (to restore ATL status)

Select the correct tax type carefully. If you select the wrong tax type, the payment will be posted to the wrong head in IRIS and will not fulfill your actual obligation. Re-appropriation requests for mis-headed payments can take weeks to process through the RTO.

Step 4: Enter Tax Year and Amount. After selecting the tax type, you will be prompted to select the tax year (for income tax: Tax Year 2026 means the period 1 July 2025 to 30 June 2026) and enter the payment amount in Pakistani Rupees. Double-check both fields — wrong tax year is one of the most common payment errors.

Step 5: Click Create — PSID Generated. After reviewing all details, click the Create button. IRIS will instantly generate a PSID and display it on screen. The PSID is a 17-digit number, for example: 12345678901234567. IRIS also shows the payment expiry time (24 hours from generation) and the amount.

Step 6: Note the PSID Number. Write down or screenshot the 17-digit PSID number. You can also download or print the PSID slip from IRIS (look for a "Print" or "Download" button on the PSID confirmation screen). This slip can be taken to a bank branch if you prefer over-the-counter payment. Keep the PSID number secure — anyone with this number can pay against it, which is rarely a concern but worth noting.

How to Pay Your PSID — 5 Payment Methods

Once you have your 17-digit PSID number, you have five convenient options to complete the payment. All methods connect to the same FBR payment system through 1-Link and result in the same outcome — a credit to your IRIS account.

Method 1: Internet Banking. Log in to your bank's internet banking portal (e.g., HBL Connect, MCB Internet Banking, UBL NetBanking, Meezan Bank Net Banking, Standard Chartered Online, etc.). Look for the "Tax Payments," "Bill Payments," or "FBR" section. Select "FBR Tax Payment" or "PSID Payment," enter the 17-digit PSID number, confirm the amount displayed, and authorise the payment. The transaction completes immediately, and FBR typically receives the notification within 2–4 hours. Internet banking is the fastest and most convenient method for most taxpayers with online banking access.

Method 2: Mobile Banking App. All major bank mobile apps in Pakistan support PSID-based FBR tax payments. Open your bank's mobile app (HBL Mobile, MCB Lite, UBL Digital, Meezan Mobile Banking, JazzCash, Easypaisa, etc.), navigate to the Bill Payment or Tax Payment section, select FBR/PSID, enter your PSID, confirm the amount, and pay. Mobile banking is particularly useful for taxpayers who are travelling or do not have access to a desktop. Note that some mobile wallets (like JazzCash and Easypaisa) also support FBR PSID payments — check within the app's bill payment section.

Method 3: ATM (PSID / 1-Bill Option). Go to any ATM in Pakistan connected to the 1-Link network (which covers virtually all Pakistani bank ATMs). Insert your card, select "Bill Payments" or "Tax Payments" from the main menu, then look for "FBR" or "PSID Payment." Enter your 17-digit PSID number. The ATM will display the amount and tax description for confirmation. Confirm and proceed. The cash (or debit from your card) flows to FBR through the 1-Bill / 1-Link system. ATM payment is excellent for taxpayers who are not comfortable with internet banking but have an ATM card.

Method 4: Over-the-Counter at Bank Branch. Walk into any commercial bank branch in Pakistan with your PSID slip (printed from IRIS) or simply the 17-digit PSID number written down. Ask the teller to process an FBR PSID payment. The teller will enter your PSID into the bank's system, confirm the details and amount, and process the payment. You will receive a bank transaction receipt. Several larger bank branches have dedicated tax payment counters (especially near tax filing deadlines in September) where staff are specifically trained for FBR payments. Over-the-counter payment is the preferred option for taxpayers paying in cash or those who are not comfortable with digital banking.

Method 5: 1-Link Payment Portal. The 1-Link consortium operates a web portal (www.1link.net.pk) through which PSID payments can be made using any Pakistani bank card. This is an additional channel that does not require you to be a customer of a specific bank — any debit or credit card issued by a Pakistani bank can be used. Navigate to the FBR payment section on the 1-Link portal, enter your PSID, confirm details, and pay. This method is useful when your own bank's internet banking is temporarily unavailable.

Common FBR Tax Payment Types and When to Pay

Understanding which tax you are paying and its due date is as important as knowing how to generate a PSID. Paying the right amount to the right tax head on time determines whether you are compliant with FBR obligations. Here is a practical summary of the most common tax payment types and their 2026 deadlines:

Missing any of the above deadlines triggers default surcharge under Section 205 of the Income Tax Ordinance. The surcharge rate for late tax payments is KIBOR + 3% per annum — calculated from the due date to the date of actual payment. At current rates, this is approximately 13%–17% per annum, making late payment of large tax amounts extremely costly. For WHT non-deposit by employers, both the employer and the responsible director can be personally assessed under Section 161.

The income tax return for individuals and AOPs is due on 30 September. This is one of the most important dates in the Pakistani tax calendar. The payment of any balance tax due must be made before or at the time of filing the return — FBR's IRIS system requires the CPR (Computerized Payment Receipt) number from the payment to be entered in the return form before submission. You cannot file a return showing a balance due without first generating and paying a PSID for that amount and obtaining the CPR.

How to Verify Your FBR Payment Was Received

After completing payment through any of the five methods described above, it is essential to verify that the payment has been credited to your IRIS account before relying on it for filing your return or responding to an FBR notice. Do not assume payment has been received simply because your bank debited your account — occasionally, transmission delays or data mismatches can delay posting to IRIS.

Step 1: Log in to IRIS and navigate to Payment History. After logging in at iris.fbr.gov.pk, go to Payments > Payment History (or "Payments Made" on some IRIS versions). This section shows all payments credited to your NTN in IRIS, with the date, PSID number, tax type, tax year, and amount.

Step 2: Check for the payment within 24 hours. For payments made through internet banking or mobile apps, the credit typically appears in IRIS within 2–8 hours. For over-the-counter bank payments, it may take up to 24 hours due to batch processing at the bank's end. Check IRIS the following morning if you paid in the evening.

Step 3: If payment is not showing after 48 hours, contact your bank first. If 48 hours have passed and the payment is still not showing in IRIS, the first step is to call your bank's customer care and provide the PSID number and transaction reference. The bank can confirm whether the payment was successfully transmitted to the 1-Link / FBR system or whether it is stuck in a pending state. Banks occasionally experience technical issues with PSID payment transmission, particularly around busy tax deadline periods.

Step 4: If the bank confirms transmission but IRIS still shows no credit, contact FBR helpline. Call FBR's helpline at 051-111-772-772 with your NTN, PSID number, bank transaction reference, and payment date. FBR's helpline can manually check whether the payment arrived in their clearing system and escalate to the IT department for posting if the payment is stuck in a queue. This situation is relatively rare but does occur during high-volume periods like September return filing season.

One important trap to avoid: some taxpayers accidentally use the wrong NTN when making payment, particularly when paying on behalf of a family member or business. The bank's PSID entry field links to the specific NTN embedded in the PSID — so if you generated the PSID correctly on the right NTN's IRIS account, the payment will auto-credit to the correct NTN regardless of which bank account you pay from. The issue arises only if the payment is made against a PSID generated on the wrong NTN's account. Always verify that you are logged into the correct NTN's IRIS account when generating a PSID.

PSID Errors and How to Fix Them

Despite the streamlined process, PSID errors do occur. Here are the most common problems taxpayers encounter when paying FBR taxes online, and how to resolve each one:

Error 1: PSID Expired. If you generated a PSID but did not pay within 24 hours, the PSID expires and becomes invalid. The fix is simple: log back into IRIS, go to Payments > Create Payment, and generate a new PSID for the same amount and tax type. No penalty attaches to the expired PSID itself — but if the original due date has now passed, late payment surcharge will apply from the due date to the date of actual payment. Always pay promptly after generating a PSID.

Error 2: Wrong Amount Paid. If you paid more than the required amount, the excess is credited to your account as an overpayment in IRIS and can be offset against future tax liabilities or claimed as a refund when filing your annual return. If you paid less than required, the shortfall is treated as unpaid tax and will attract default surcharge from the due date. Generate a new PSID for the remaining balance and pay it as soon as possible to stop the surcharge clock.

Error 3: Wrong Tax Head Selected. If you generated a PSID for "Income Tax Return" when you actually needed to pay "Advance Tax Section 147," the payment will land on the wrong tax head in IRIS. To fix this, contact your Regional Tax Office (RTO) with the CPR as evidence and submit a written request for re-appropriation of the payment from the incorrect head to the correct one. FBR can make internal adjustments, but this process takes time. To avoid this error, carefully read the PSID details on the IRIS screen before clicking Create.

Error 4: Payment Not Reflecting After 5 Days. If your bank confirms the payment was transmitted and 5 days have passed with no IRIS credit, escalate immediately to FBR through two channels simultaneously: (a) call FBR helpline 051-111-772-772 and log a complaint with a complaint reference number, and (b) email facilitation@fbr.gov.pk with your NTN, PSID, bank transaction reference, and the date of payment. Attach a screenshot of your bank transaction confirmation. In such cases, FBR's IT department manually posts the payment once the transmission records are verified. Keep the bank's payment advice as your primary proof.

Error 5: PSID Shows Different Amount at Bank. If the amount displayed at the bank (on internet banking or ATM) differs from what you entered on IRIS, do not proceed with the payment. The PSID is linked to the specific amount you entered in IRIS. Discrepancies are very rare but can occur due to IRIS system glitches. Cancel the bank transaction, return to IRIS, check the PSID details, and if the amount shown in IRIS is correct, try again through a different banking channel. If the IRIS amount itself looks wrong, generate a new PSID with the correct amount.

Can I Pay FBR Tax at a Bank Branch Without Internet?

Yes, absolutely. Over-the-counter payment at a bank branch remains a fully supported option and is in fact the most popular method among older taxpayers and those in smaller cities or towns who may not be comfortable with internet banking or mobile apps. Pakistan's commercial banking network is extensive — virtually every city and most large towns have at least one branch of a major commercial bank that can process FBR PSID payments.

The process for over-the-counter payment is straightforward. Walk into any branch of any commercial bank in Pakistan — HBL, MCB, UBL, ABL, NBP, Meezan Bank, Bank Alfalah, Standard Chartered, Habib Metropolitan, and all other commercial banks participate in the FBR PSID payment network. Tell the teller you want to make an FBR tax payment against a PSID. Provide the 17-digit PSID number (written or on your printed PSID slip from IRIS). The teller will enter the PSID into the bank's system, which will retrieve the payment details (your NTN, tax type, tax year, and amount) from the FBR system automatically. Confirm the details shown and authorise payment either by cash or debit from your bank account held at that branch.

You do not need to be an account holder at the specific bank branch you visit. You can walk into any branch of any commercial bank and pay in cash. However, for amounts above Rs. 25,000, some banks require identification (CNIC) for cash transactions as part of their AML/KYC compliance. Bringing your CNIC when making large tax payments over the counter is good practice regardless.

Some larger bank branches, particularly in city centres and commercial areas, maintain dedicated FBR payment counters during peak tax seasons (especially August and September). These counters have staff specifically trained in FBR PSID payment procedures and can also assist with basic IRIS queries such as how to generate a PSID if you have not already done so. If you need help generating the PSID itself and do not have internet access, some bank branches (particularly NBP branches, which have historically been involved in government tax collection) can assist with generating the PSID on your behalf using your NTN and basic tax information.

FBR Tax Payment Receipt — How to Download Your CPR

Once your PSID payment has been processed and credited to your IRIS account, you can download the official Computerized Payment Receipt (CPR). The CPR is the formal FBR acknowledgment that a tax payment has been received and is the document you will need for filing your return, responding to FBR notices, and maintaining audit records.

How to Download Your CPR: Log in to IRIS at iris.fbr.gov.pk. Navigate to Payments > Payment History (or the equivalent section in your IRIS dashboard). You will see a list of all payments made against your NTN, sorted by date. Find the payment you want the CPR for. Click on it — there will be a "View CPR" or "Download CPR" button or link. Click to download the CPR as a PDF file. The CPR document includes your NTN, CNIC, name, tax year, tax head, amount paid, PSID number, CPR number, date of payment, and the authorised bank through which payment was made.

The CPR number is what you will enter in your income tax return when filing on IRIS. The return form has a designated field for "CPR Number" against each tax payment. IRIS auto-validates the CPR number — it must match a payment recorded in the system against your NTN before the return can be submitted.

For record-keeping purposes, FBR recommends (and auditors expect) that taxpayers maintain CPRs for a minimum of 6 years — the period during which FBR can audit a tax year. If FBR issues a notice questioning whether a particular tax payment was made, the CPR is your primary documentary proof. A bank transaction statement alone, while helpful supporting evidence, is not a substitute for the official CPR from IRIS.

If you cannot find a CPR in your IRIS payment history despite having paid, it means the payment has not yet been posted to your IRIS account. Follow the verification steps described in the earlier section: check with your bank first, then escalate to FBR helpline if necessary. Never file a return until all expected CPRs are visible in IRIS — claiming tax payments in your return that are not recorded in IRIS will create a mismatch that FBR's system will flag, potentially triggering an audit notice.

Frequently Asked Questions