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TaxCalc.pk
FY 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 · 9 September 2026
[Tax Year 2026 Framework]
- Updated for FY 2026 compliance.
- Reflects current FBR and SECP statutory requirements.
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.
Follow this exact walkthrough to generate your payment challan on the official FBR e-Services portal:
https://e.fbr.gov.pk.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 |
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:
## 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: IT-2027-XXXXXXXX), 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.
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.
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.
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.
Understanding which payment nature to select on the e-Services dropdown prevents administrative misallocations that require lengthy rectification petitions under Section 221:
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.
Used by corporate entities, associations of persons (AOPs), and high-earning individuals required to pay quarterly advance income tax in four statutory installments:
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.
Generated by the buyer or purchaser of immovable property. Must reflect the buyer's CNIC/NTN to ensure filer benefits and lower rates.
Mandatory penalty payment for late filers seeking instant restoration of Active Filer status on the Active Taxpayer List (ATL) — universally known as 'Filer status'.
| 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 |
Understanding which payment nature to select on the e-Services dropdown prevents administrative misallocations that require lengthy rectification petitions under Section 221:
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.
Used by corporate entities, associations of persons (AOPs), and high-earning individuals required to pay quarterly advance income tax in four statutory installments:
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.
Generated by the buyer or purchaser of immovable property. Must reflect the buyer's CNIC/NTN to ensure filer benefits and lower rates.
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 |
Legal & Statutory Notice: The information provided in this publication is for general educational, academic, and statutory informational purposes only under the relevant laws of Pakistan (including the Income Tax Ordinance, 2001, the Companies Act, 2017, and the Trade Marks Ordinance, 2001). This content does not constitute formal legal, financial, or tax advice. For specific assessments, consult a licensed Advocate or qualified tax professional.