How To Generate An FBR Psid Challan For Income & Property Tax: Step-By-Step E-Payment Guide (2026-27)

Master generating Payment Slip Identifiers (PSID) on FBR e-Services for Tax Year 2027. Step-by-step tutorial for salary tax, quarterly advance tax (Section 147), and property withholding (236C/236K).

By Syed Asad Hussain Zaidi · Advocate High Court & Tax Consultant · 9 September 2026

What is a PSID: A Payment Slip Identifier (PSID) is a unique 17-digit numerical code generated on the Federal Board of Revenue's e-Services portal (e.fbr.gov.pk) that links a specific tax liability to an individual or corporate taxpayer. Universal E-Payment Channels: Once generated, an FBR PSID can be paid instantly across Pakistan through 1Link via mobile banking apps, internet banking, ATMs, JazzCash/Easypaisa, or over-the-counter at authorized commercial bank branches and the National Bank of Pakistan (NBP). Critical Tax Year Accuracy: Selecting the incorrect Tax Year (e.g., TY 2026 instead of TY 2027) on the PSID creation screen causes payments to misallocate, leaving the taxpayer listed as an unpaid defaulter on active return ledgers. Immediate CPR Generation: Upon successful payment, the system generates a Computerized Payment Receipt (CPR) that serves as conclusive proof of tax discharge during Iris return filing and wealth statement reconciliation. Introduction: Modernizing Tax Payments in Pakistan Gone are the days when Pakistani taxpayers had to wait in long queues at National Bank branches clutching physical, hand-written four-part paper tax challans. Under the FBR's digital transformation agenda, 100% of federal direct and indirect tax payments are now processed electronically via the e-Payment portal (e.fbr.gov.pk). Whether you are paying self-assessed tax with your annual income tax return, settling quarterly advance tax under Section 147, paying withholding tax on real estate under Section 236C or 236K, or depositing employee withholding under Section 149, generating an accurate Payment Slip Identifier (PSID) is the foundational step. A single clerical error—such as selecting the wrong tax head, inputting an inaccurate CNIC, or confusing the financial year with the tax year—can lock your funds in an unallocated FBR ledger, triggering automated penalty notices under Section 114 or 161. --- Step-by-Step Tutorial: Generating an FBR PSID Online Follow this exact walkthrough to generate your payment challan on the official FBR e-Services portal: Step 1: Access the FBR e-Payment Portal Open your browser and navigate to the official portal: . On the top navigation bar, click on e-Payments, then select Create Payment. Choose Income Tax from the available tax heads (Income Tax, Sales Tax, Federal Excise Duty). Step 2: Select Tax Year and Tax Period Tax Year: Select 2027 for the fiscal period July 1, 2026 to June 30, 2027. (Ensure you do not select the past year unless settling an outstanding historical demand). Tax Period: The system will auto-populate the annual period. Step 3: Enter Taxpayer Identification Details Registration No: Enter your 13-digit CNIC (without dashes) for individuals, or the 7-digit NTN for corporate entities and SMCs. Taxpayer Name & Address: The system will automatically fetch and display your registered name from the FBR master database. Verify that your name matches your CNIC exactly. Step 4: Choose the Appropriate Payment Nature Selecting the correct payment code is critical: | Tax Obligation | Payment Nature on FBR Portal | Statutory Section | | :--- | :--- | :--- | | Annual Return Tax | Admitted Income Tax (Code: 9203) | Section 137 | | Quarterly Advance Tax | Advance Tax (Code: 9202) | Section 147 | | Property Seller Tax | Advance Tax on Property Sale (Code: 9243) | Section 236C | | Property Buyer Tax | Advance Tax on Property Purchase (Code: 9244) | Section 236K | | Audit Assessment Demand | Demand / Deficit Tax (Code: 9201) | Section 122 / 121 | | ATL Late Surcharge | Tenth Schedule Penalty (Code: 9209) | Section 182A | Step 5: Input Payment Amount & Generate PSID Enter the exact tax liability in Pakistani Rupees (PKR). Enter your active email address and mobile phone number to receive payment confirmation SMS. Click Submit. The system will display the printable e-Payment Challan containing the 17-digit PSID Number. --- How to Pay the PSID via Online Mobile Banking & 1Link You do not need to visit a bank branch to complete payment. Every major Pakistani banking app (Meezan, HBL, Bank Alfalah, Standard Chartered, UBL, MCB) features native 1Link tax payment functionality: Log in to your mobile banking application. Navigate to Bill Payments / Pay Bills and select Government Payments / Taxes. Select FBR (Federal Board of Revenue) as the biller. Paste your 17-digit PSID into the consumer number field. The banking app will immediately fetch the registered taxpayer name and exact rupee amount from the FBR server. Verify the details and click Confirm / Pay. The payment clears in real time, and the FBR Iris portal updates within 15 to 30 minutes. --- TaxCalc Advisory Insights: Resolving CPR Allocation Delays Under peak filing periods (especially during September filing deadlines), 1Link clearing servers experience heavy latency. Occasionally, funds are debited from your bank account, but your FBR Iris draft return shows the tax as "Unpaid" because the Computerized Payment Receipt (CPR) has not synchronized. Do NOT generate a second PSID and pay twice. Instead, take your 17-digit PSID number, navigate to the FBR e-Services Search CPR utility, and enter your CNIC and payment date. Once the CPR number appears (format: ), copy the CPR code into your Iris return under the Payment / Admitted Tax tab. The system will immediately link the payment and unlock return submission. --- Frequently Asked Questions (FAQs) How long is an FBR PSID valid once generated? An FBR PSID typically remains valid for 15 days from the date of generation. If you do not pay within this window, the PSID automatically expires, and you must generate a new PSID. No penalty is incurred for allowing an unpaid PSID to expire. Can I pay an FBR PSID using a credit card? Yes. The FBR portal supports direct online debit/credit card payments via international and domestic card schemes (Visa, MasterCard, PayPak), subject to nominal merchant processing fees. How do I calculate my exact tax liability before generating a PSID? Never guess your tax figures. Use our verified <a href="/">Pakistan Salary & Business Tax Calculator</a> to determine exact monthly and annual liabilities, or our <a href="/property-wht-calculator">Property Tax Calculator</a> for 236C/236K transaction dues. --- Comprehensive Directory of FBR Income Tax Payment Natures Understanding which payment nature to select on the e-Services dropdown prevents administrative misallocations that require lengthy rectification petitions under Section 221: Admitted Income Tax (Code: 9203) Used when you compute your final annual tax liability on Iris 2.0 and discover a net payable balance after accounting for all withholding taxes deducted during the year. This payment must be cleared before the Iris portal permits final return submission. Advance Tax under Section 147 (Code: 9202) Used by corporate entities, associations of persons (AOPs), and high-earning individuals required to pay quarterly advance income tax in four statutory installments: 1st Quarter: Due September 25th 2nd Quarter: Due December 25th 3rd Quarter: Due March 25th 4th Quarter: Due June 15th Advance Tax on Property Sale under Section 236C (Code: 9243) Generated by or on behalf of the seller or transferor of immovable property. The registering authority (Sub-Registrar or Housing Society) mandates this CPR before executing the transfer of deed. Advance Tax on Property Purchase under Section 236K (Code: 9244) Generated by the buyer or purchaser of immovable property. Must reflect the buyer's CNIC/NTN to ensure filer benefits and lower rates. Surcharge for Active Taxpayer List under Section 182A (Code: 9209) Mandatory penalty payment for late filers seeking instant restoration of Active Filer status on the Active Taxpayer List (ATL). | Payment Code | Description | Primary Users | Enforcement Trigger | | :--- | :--- | :--- | :--- | | 9203 | Admitted Income Tax | Individuals, AOPs, Companies | Annual return submission | | 9202 | Section 147 Advance Tax | Companies, High-Net-Worth | Quarterly statutory deadlines | | 9243 | Section 236C Property Sale | Property Sellers | Real estate transfer | | 9244 | Section 236K Property Purchase | Property Buyers | Real estate transfer | | 9209 | Section 182A ATL Surcharge | Late Filers | Restoring Active status | | 9201 | Assessment Demand | Audited Taxpayers | Section 122 penalty orders | --- Troubleshooting Common e-Payment Errors Error: "Consumer Number Not Found on 1Link": If your mobile banking app says the consumer number does not exist, wait 5 to 10 minutes after generating the PSID. During peak filing seasons, synchronization between FBR cloud servers and the 1Link central switch experiences brief propagation delays. Error: "Paid Amount Mismatch": You cannot make partial payments against an FBR PSID. The exact rupee amount stated on the challan must be paid in a single transaction. Misallocated Tax Year Rectification: If you accidentally paid under TY 2026 instead of TY 2027, you must file a formal application for CPR Rectification under Section 221 before your jurisdictional Commissioner of Inland Revenue, attaching bank account debit proofs and the original CPR. --- Comprehensive Directory of FBR Income Tax Payment Natures Understanding which payment nature to select on the e-Services dropdown prevents administrative misallocations that require lengthy rectification petitions under Section 221: Admitted Income Tax (Code: 9203) Used when you compute your final annual tax liability on Iris 2.0 and discover a net payable balance after accounting for all withholding taxes deducted during the year. This payment must be cleared before the Iris portal permits final return submission. Advance Tax under Section 147 (Code: 9202) Used by corporate entities, associations of persons (AOPs), and high-earning individuals required to pay quarterly advance income tax in four statutory installments: 1st Quarter: Due September 25th 2nd Quarter: Due December 25th 3rd Quarter: Due March 25th 4th Quarter: Due June 15th Advance Tax on Property Sale under Section 236C (Code: 9243) Generated by or on behalf of the seller or transferor of immovable property. The registering authority (Sub-Registrar or Housing Society) mandates this CPR before executing the transfer of deed. Advance Tax on Property Purchase under Section 236K (Code: 9244) Generated by the buyer or purchaser of immovable property. Must reflect the buyer's CNIC/NTN to ensure filer benefits and lower rates. Surcharge for Active Taxpayer List under Section 182A (Code: 9209) Mandatory penalty payment for late filers seeking instant restoration of Active Filer status on the Active Taxpayer List (ATL). | Payment Code | Description | Primary Users | Enforcement Trigger | | :--- | :--- | :--- | :--- | | 9203 | Admitted Income Tax | Individuals, AOPs, Companies | Annual return submission | | 9202 | Section 147 Advance Tax | Companies, High-Net-Worth | Quarterly statutory deadlines | | 9243 | Section 236C Property Sale | Property Sellers | Real estate transfer | | 9244 | Section 236K Property Purchase | Property Buyers | Real estate transfer | | 9209 | Section 182A ATL Surcharge | Late Filers | Restoring Active status | | 9201 | Assessment Demand | Audited Taxpayers | Section 122 penalty orders | --- Troubleshooting Common e-Payment Errors Error: "Consumer Number Not Found on 1Link": If your mobile banking app says the consumer number does not exist, wait 5 to 10 minutes after generating the PSID. During peak filing seasons, synchronization between FBR cloud servers and the 1Link central switch experiences brief propagation delays. Error: "Paid Amount Mismatch": You cannot make partial payments against an FBR PSID. The exact rupee amount stated on the challan must be paid in a single transaction. Misallocated Tax Year Rectification: If you accidentally paid under TY 2026 instead of TY 2027, you must file a formal application for CPR Rectification under Section 221 before your jurisdictional Commissioner of Inland Revenue, attaching bank account debit proofs and the original CPR.