Creating PSID and Depositing Taxes in Pakistan (2025–2026)
The Federal Board of Revenue (FBR) has shifted most tax-related processes to its digital platform, IRIS (Integrated Risk Information System). Previously, PSIDs were created through the PSID portal; they are now created in the IRIS portal. This change has made tax payments far easier for individuals and businesses in Pakistan. Whether you are a withholding agent, a company employer, a freelancer, a student, or an everyday taxpayer, you can now generate a Payment Slip ID (PSID) and submit your tax from anywhere using a mobile phone, laptop, or bank app.
This guide shows how to generate a PSID, select your tax type, upload withholding data, and pay online through banks, JazzCash, Easypaisa, ATMs, or branches.
Estimate your tax amount before depositing. Use our online Tax calculator: https://www.calculatemytax.pk/income-tax/
1. What Is a PSID?
A Payment Slip ID (PSID) is a unique number generated by FBR for tax payment. It works like a challan or invoice to record and track payments.
When a PSID is issued, FBR automatically:
- Confirms the tax amount
- Records your tax transaction
- Links the payment with your NTN or CNIC
- Updates the payment status once your bank processes it
Without a PSID, tax payments cannot be processed. It is essential for the deposit process.
2. Who Needs to Create a PSID?
Almost all taxpayers in Pakistan need a PSID, including: Employers deducting salary tax.
- Businesses pay suppliers or service providers.
- Companies, schools, colleges, shops and all kinds of Government institutions deduct withholding tax.
- Students need to pay a tax for any transaction.
- Individuals making a manual tax deposit.
- Registered withholding agents are responsible for monthly tax payments.
FBR requires PSID for all types of withholding and advance tax payments. This includes:
- Salary tax
- Supplier and services tax
- Contract tax
- Rent and commission tax
- Sales tax withheld at source
If tax is deducted at the source, a PSID must be generated to deposit it properly.
3. Adjustable Tax vs Fixed and Final Tax
Select the correct tax type before creating a PSID to ensure accurate posting in IRIS.
Adjustable Tax
This applies only to salary income tax and advance tax.
Employees adjust this tax in their annual return.
Fixed and Final Tax
This type of tax applies to most business-related payments and is commonly used by withholding agents. Fixed and Final Tax is deducted on transactions such as:
- Supplies
- Services
- Contractor payments
- Rent
- Commissions
Since this tax is treated as a final liability, it cannot be adjusted later in the annual return.
If you want to estimate the withholding amount for any of these payments, you can use our online Income Tax Calculator for Pakistan here:
https://www.calculatemytax.pk/income-tax/
Sales Tax Withheld
This option is used when a business deducts sales tax from a registered supplier.
Picking the wrong tax type can cause errors. Double-check before submitting.
4. Step-by-Step: How to Create a PSID on the FBR IRIS Portal
Below is a complete and simple guide to generating a PSID.
You may insert screenshots in your final article for clarity.
Step 1: Open the IRIS Portal
Visit the official FBR IRIS website:
https://iris.fbr.gov.pk/
This portal is used to file returns, generate PSIDs, and submit withholding statements on the FBR IRIS Portal.
Step 2: Choose the “e-Payments” Option
On the homepage, click e-Payments.
You do not need to log in to access this feature.
Step 3: Enter Your Withholding Agent NTN
A small form will appear asking for:
- Withholding Agent NTN
- Captcha code
After entering the information, click Submit.
This opens the section for withholding tax payments.
Step 4: Choose the Type of Tax
You will now be asked to select:
- Fixed and Final Tax
- Adjustable Tax
- Sales Tax Withheld. Select the option that matches your payment precisely.
Step 5: Select the Correct Category
IRIS will show a list of categories based on your tax type. These may include:
- Salary
- Services
- Supplies
- Contracts
- Rent
- Commission
- Auction
- Sales Tax Withheld. Select the category that corresponds to your payment. If you deducted tax from a service provider, choose Services.
Step 6: Download the Excel Template
Before uploading data, IRIS requires you to use its standardised Excel file.
Click Download Sample File.
The file includes fields such as:
- Payment section (choose the code according to the payment)
- Comany/person name
- NTN/CNIC
- Address
- Status (Individual, Company, AOP)
- Gross amount
- Tax deducted
Step 7: Fill in the Excel File
Open the file, enter your information, and provide accurate withholding details for each deductee.
Fill all required fields. Missing data causes upload errors.
Step 8: Upload Your Completed Excel Sheet
After entering the data:
- Return to the e-Payments page.
- Click Upload File
- Select the completed Excel sheet.
If the file contains errors, IRIS will show the exact row that needs correction.
Step 9: Select Financial Year and Payment Month
Choose:
- The financial year (e.g., 2025–2026)
- The month when the tax was deducted
This ensures your payment is posted correctly.
Step 10: Submit and Generate Your PSID
Click Submit.
IRIS will process your information and generate your PSID instantly.
The PSID contains:
- Your NTN
- Tax amount
- Section code
- Tax category
- Payment month
- Validity period
Download or print your PSID for payment use.
5. How to Deposit Tax After PSID Creation
Once you have your PSID, pay using one of these methods.
Online Banking: Pay your taxes using the mobile apps of most Pakistani banks.
- Open your banking app.
- Go to Government Payments → FBR
- Enter your PSID
- Confirm the payment
- Pay
JazzCash
- Open the JazzCash app.
- Go to Government Payments
- Select FBR
- Enter your PSID
- Submit payment
Easypaisa
- Open Easypaisa
- Select FBR Payments
- Enter the PSID
- Pay
ATM Payment
Use any 1Link-enabled ATM.
Select Bill Payment → FBR → Enter PSID → Pay.
Bank Branch PayBank Branch Payment. Go to any scheduled bank branch to pay. Provide your PSID slip and complete payment via cash or cheque. Check If Your Payment Was Successful
To verify your payment:
- Visit https://iris.fbr.gov.pk/Click e-Payments, enter your NTN, and click Search. View the PSID status: Paid, Unpaid, or Pending.
Also, check your bank’s receipt for your payment status.
7. Common Issues and Their Solutions
While creating a PSID or uploading withholding data, taxpayers sometimes face errors. Below are the most common issues and how to fix them:
NTN Not Found
This usually happens when the NTN format is incorrect or the withholding agent is not registered.
Verify the NTN and ensure it matches the FBR database format.
Excel Upload Errors
IRIS checks every entry in the Excel file. If something is wrong, IRIS highlights the specific row that needs correction.
Make sure all mandatory fields — such as Name, NTN/CNIC, Status, Gross Amount, and Tax Deducted — are filled correctly. Most of the time, if your Excel file contains more than 2,000 records, the IRIS system may take additional time to process the data and generate the PSID. Large files require more validation, so it is normal for the system to take a few minutes before the PSID appears.
Invalid Characters in Excel File
Sometimes users accidentally include characters that IRIS does not accept (such as special symbols or incorrect spacing).
When this happens, IRIS will download a text file containing all the errors for each entry.
Open this text file in Excel to view the detailed error messages, correct the mistakes, save the file again, and re-upload it.
Incorrect Tax Category or Wrong Tax Type Selected
Sometimes taxpayers select Adjustable Tax but upload withholding data for Fixed and Final Tax, or they choose Fixed and Final Tax but include a salary section code in the Excel file. When the tax type does not match the section code inside your Excel sheet, IRIS will reject the upload.
For example, if you choose Adjustable Tax on the IRIS portal but enter a Fixed and Final section code (such as 153) in your Excel file, the system will not accept it.
The solution is simple:
Create a new PSID and ensure the tax type you select on the portal matches the section codes in your Excel file.
PSID Expired
A PSID is valid only for a limited time. If it expires, banks and apps will not accept the payment.
To fix this, simply create a new PSID with the same information.
Conclusion
The online PSID system introduced by the Federal Board of Revenue has made tax payments much more convenient for individuals, businesses, and withholding agents across Pakistan. With the IRIS portal, you can generate a PSID, upload withholding details, select the correct tax category, and deposit your tax using online banking, mobile wallets, ATMs, or a nearby bank branch — all without visiting any FBR office.
By understanding the difference between adjustable and fixed, and final tax, following the correct Excel format, and ensuring your information is accurate, you can avoid errors and complete the process smoothly. Even if issues occur, such as invalid characters, incorrect categories, or expired PSIDs, they can be easily resolved by reviewing the error file or creating a new PSID.
Digital tax payment has made compliance easier than ever. With the steps explained in this guide, anyone, whether a student, employer, business owner, or withholding agent, can confidently create a PSID and deposit taxes in just a few minutes. For more help, useful tax tools, and tax calculators, visit:
https://www.calculatemytax.pk/