What is PSID? — The Complete Guide to FBR Tax Payments in Pakistan 2026-27
PSID = Payment Slip ID. In Pakistan, before making any tax payment to the FBR you have to generate this special number. Whether it is salary tax, capital gains tax on a property sale, the ATL surcharge or any other FBR payment — the bank will not accept the payment without a PSID. This guide covers everything about the PSID — what it is, how to create one, where to pay, how it relates to filer status, and how to fix common errors.
1. What Is a PSID?
PSID stands for Payment Slip ID. It is the FBR's 17-digit unique number, generated on the IRIS portal. Whenever you want to make a tax payment to the FBR, you first generate a PSID on IRIS — then you use that number to pay at a bank or through online banking.
Think of it as a digital challan. Where a manual challan used to be filled in at the bank, all of this now happens online through the PSID.
Important: the PSID is only for FBR payments. Provincial taxes (token tax, property transfer) have their own payment systems — a PSID does not work for them.
2. Which Payments Need a PSID?
All of these FBR payments are made through a PSID: Income Tax (salary, business), Withholding Tax, Advance Tax, Sales Tax, Capital Gains Tax, and the ATL Surcharge (for late filers).
| Payment Type | Who Pays It? |
|---|---|
| Income Tax (Salary/Business) | Salaried individuals, business owners |
| Withholding Tax | Employers, businesses |
| ATL Surcharge | Late filers |
| Advance Tax | Business owners |
| Sales Tax | Registered businesses |
| Capital Gains Tax | Property/shares sellers |
Account codes: every tax head has its own numeric "account code", but you do not need to remember it — in IRIS you just select the tax type from the dropdown and the system applies the correct code itself. We are not listing specific codes here because these numbers do not match across different sources, and publishing a wrong code could cause harm — the IRIS dropdown is the most reliable method.
3. How to Generate a PSID — Step by Step
Generating a PSID is very easy — it takes only 5 minutes:
- Open the IRIS portal: iris.fbr.gov.pk — log in with your CNIC and password. Forgot your password? See the password reset guide
- Go to the payment section: on the dashboard, select the "Payments" or "Create Payment" option.
- Select the tax type: choose the relevant tax type from the dropdown — Income Tax, WHT, ATL Surcharge, etc.
- Select the tax year: the correct tax year matters — if you select the wrong year, the payment will go to the wrong place.
- Enter the amount: enter your tax liability. To calculate salary tax, use our calculator.
- Generate the PSID: click the Submit button — a 17-digit PSID will be generated. Note it down or print it.
- Make the payment: use this PSID to pay at a bank, through online banking, JazzCash or Easypaisa.
4. How to Pay With a PSID — 4 Ways
Once the PSID is generated, these payment methods are available:
🏦 Bank Branch
Go to any authorised bank branch — HBL, UBL, MCB, Allied Bank, NBP — and give the teller the PSID number. You can pay in cash or from your account. The receipt (CPR) is available there or from IRIS.
💻 Internet Banking
Open your bank's website or app. Go to the bill payment or tax payment section. Enter the PSID number — the amount loads automatically. Confirm, and the payment is made.
📱 JazzCash / Easypaisa
In the JazzCash or Easypaisa app, select "Pay Bills" > "Government Payments" > "FBR". Enter the PSID and complete the payment. You get instant confirmation.
🏧 ATM
At any 1-Link ATM, select the "Bill Payment" option. Choose FBR or tax payment and enter the PSID. Confirm the amount and complete the payment.
5. PSID vs CPR — Understanding the Difference
People confuse these two terms — but they are completely different:
| Feature | PSID | CPR |
|---|---|---|
| When do you get it? | BEFORE payment | AFTER payment |
| What is it? | Payment voucher / challan | Payment receipt / proof |
| Digits | 17 digits | Variable |
| Validity | 7 days | Permanent record |
| Use | To make the payment at the bank | To give the FBR proof |
After payment, the bank's confirmation alone is not enough — you need to verify it yourself in IRIS:
- Log in to FBR IRIS
- Go to the "Payment History" section
- Search for your PSID — the status will show "Paid" if the payment succeeded
- Download the CPR (Computerized Payment Receipt) — this is the official proof
- Save the CPR safely — it is needed for a tax audit or return filing
Tip: when filing your return, always enter the details of your tax payments (CPR number), so the tax you deposited is credited against your liability. Payment alone does not make you a filer — for that the return must be filed (see section 9).
6. Common PSID Errors and Solutions
These errors come up often — solutions are included:
Error: "PSID Not Found"
Solution: this error can appear if you pay immediately after generation — wait 10-15 minutes so the banking system can sync. Then try again. Check the PSID number again to make sure all 17 digits are correct.
Error: "PSID Expired"
Solution: 7 days have passed without payment, so the PSID was auto-deleted from the system. Log in to IRIS again and generate a new PSID. The old number will no longer work.
Error: "Wrong Amount"
Solution: let the PSID with the wrong amount expire — do not pay against it. Generate a new PSID with the correct amount.
Error: "Payment Deducted But Status Unpaid"
Solution: confirmation between the bank and the FBR can take some time. If the status does not update, get the transaction reference from your bank and call the FBR helpline on 051-111-772-772.
Error: "Invalid PSID" at Bank
Solution: copying and pasting from a PDF can add extra spaces. Type the PSID manually — just the 17 numbers, without spaces or dashes.
7. ATL Surcharge PSID — To Become a Filer
Under Section 182A, a person who files a return after the due date is included in that year's Active Taxpayers List when they file the return and pay the ATL surcharge. The surcharge PSID is generated like this:
- Log in to IRIS
- Select "Payment" → "Create Payment"
- Select "ATL Surcharge" as the tax type — the IRIS dropdown fills in the correct tax head and account code automatically; you do not need to enter any code manually
- Amount: Rs. 25,000 individual, Rs. 50,000 AOP, Rs. 100,000 company (section 182A, Finance Act 2026)
- Generate the PSID and make the payment
- File the late return (if you have not already) and enter the CPR details in the return
- The law sets no time period for inclusion in the ATL — keep checking your status on the FBR's ATL
A second route for individuals (section 182A(3)): give the Commissioner an undertaking not to buy or acquire any property for 6 months — and the surcharge condition does not apply. See the full process for becoming a filer: How to Become a Filer — Complete Guide
8. PSID Payment Tips — Pro Tips
Expert Tips
- ✅ Take a screenshot: screenshot the PSID as soon as it is generated — it is hard to find later
- ✅ Prefer online payment: it is faster and more convenient than a bank branch
- ✅ Avoid the peak season: IRIS is slow in September — pay in advance
- ✅ Double-check the amount: a PSID with the wrong amount wastes time
- ✅ Save the CPR: always download and save the CPR after payment
- ✅ Check the tax year: each year needs a new PSID — an old one cannot be reused
9. PSID and Filer Status — What Is the Connection?
Paying with a PSID and being an FBR filer are two different things. A PSID only makes a payment. To become a filer you must separately file an annual income tax return on IRIS.
Benefits of Being an Active Filer
- • Lower withholding tax on property purchases
- • A reduction in PTA mobile tax
- • A lower withholding rate on bank profit
- • Savings on vehicle token tax
What Happens to a Non-Filer
- • Higher withholding rates on every transaction
- • The ATL surcharge has to be paid to become a filer
- • Property, vehicles, banking — higher tax on all of them
- • A higher FBR audit risk too
Exact filer vs non-filer rates differ section by section — the how to become a filer guide has the full detail.
10. FAQ — PSID Pakistan 2026
Q1. What is a PSID in Pakistan?
A PSID (Payment Slip ID) is the FBR's 17-digit unique number that is generated before every tax payment. The number tells the bank how much to deposit and under which tax head.
Q2. How many days is a PSID valid for?
Only 7 days after it is generated. If no payment is made in that time, the PSID is deleted from the system and a new one has to be generated. This is confirmed on PTA's official page, which collects mobile tax through the same FBR PSID mechanism.
Q3. Do I get a receipt for a PSID payment?
Yes. After payment, the FBR's CPR (Computerized Payment Receipt) can be downloaded from the IRIS portal — once the status shows "Paid" under Payment History in IRIS. The CPR is the official proof of payment.
Q4. What is the difference between a PSID and a CPR?
A PSID is created BEFORE payment — it is a payment voucher. A CPR is issued AFTER payment — it is the actual receipt that proves the tax has been deposited.
Q5. Is a PSID needed to become a filer?
To become a filer (on the Active Taxpayers List), you must file an income tax return. If the return is filed after the due date, section 182A requires a surcharge to be paid along with the return for inclusion in the ATL — Rs 25,000 for an individual, Rs 50,000 for an AOP, Rs 100,000 for a company — and that payment is made through a PSID. For an individual, section 182A(3) offers another route: give the Commissioner an undertaking not to buy any property for 6 months, and the surcharge condition does not apply.
Q6. The bank is not accepting my PSID — what now?
Make sure you have not entered spaces or dashes — banks accept only the 17 digits. At the bank counter, also check whether their 1-Link gateway is online.
Q7. Can I generate a new PSID?
Yes. A PSID that has not been paid expires on its own after 7 days, so do not pay against a wrong PSID — create a new one with the correct details.
Q8. How long does it take to get the CPR?
Once the bank's payment is confirmed to the FBR, the status in IRIS Payment History changes to "Paid" and the CPR can be downloaded from there. The time depends on the payment channel — keep checking the status on IRIS.
Q9. I selected the wrong tax year — what should I do?
Let the wrong PSID expire — do not pay against it. Generate a new PSID with the correct tax year. Reconciling a wrong payment is very difficult.
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