If you’ve come across the term “FTN number” while dealing with FBR, chances are you’ve also seen it mixed up with NTN — or described as something it isn’t. Here’s the short version: FTN stands for Free Tax Number, not “Federal Tax Number,” and it isn’t a document that companies, importers, or exporters need to register for. It’s a specific identification number the Federal Board of Revenue (FBR) issues to government departments, embassies, and similar bodies that are exempt from holding a regular National Tax Number (NTN).
This guide explains exactly what an FTN is, how it’s different from an NTN, who’s actually eligible for one, what the law says about withholding tax on FTN holders, and how you can search FBR’s own list of over 9,000 FTN holders — right from this page.
Quick Answer
An FTN (Free Tax Number) is issued by FBR to entities — mainly government departments, ministries, and embassies — that are exempt from holding an NTN. It uses the same 7-digit + check-digit format as an NTN (e.g., 9010574-0), and FTN holders still have to deduct and deposit withholding tax as withholding agents, even though tax isn’t withheld from payments made to them.
How to Verify or Check an FTN Number
Unlike NTN, which has a dedicated online verification tool on FBR’s IRIS portal, FTN doesn’t have a live “type in a number and check” search facility on FBR’s website. Instead, FBR periodically publishes a downloadable Updated FTN List — a spreadsheet containing every FTN holder’s name, the FTN itself, the relevant tax office, and the registration date.
To make that list actually usable, we’ve pulled FBR’s most recently published FTN list — 9,191 entries — into a searchable tool below. You can search by taxpayer name, FTN number, or tax office instead of scrolling through a spreadsheet.
| FTN | Taxpayer Name | Tax Office | Registration Date |
|---|---|---|---|
| Loading FTN list… | |||
Source: FBR’s official Updated FTN List. This tool is provided for reference — always confirm critical registration details directly with FBR or the relevant RTO.
If you’re looking for an entity that doesn’t appear in the list above, keep in mind FBR periodically reviews and updates the FTN list — a specific entity’s registration may be newer than the last published file, or it may be registered under a slightly different name or its parent department’s FTN. When in doubt, confirm directly with the relevant RTO.
What Is an FTN Number?
FTN means Free Tax Number — a unique identification number issued by the Federal Board of Revenue to entities that are otherwise exempt from holding a National Tax Number (NTN). This is the exact definition used in FBR’s own SRO on the subject: an FTN is issued “to persons who are otherwise exempt from holding National Tax Number (NTN) for the purposes of identification.”
An FTN is not a separate 13-digit registration number, and it isn’t something a private company, importer, exporter, or NGO needs to apply for as a standard part of doing business. That confusion shows up in a few places online, so it’s worth being direct about it here: if you’re registering a company, opening a corporate bank account, or applying for an import/export license, the number you need is a regular NTN, not an FTN.
| Detail | FTN Number |
|---|---|
| Full form | Free Tax Number |
| Issued by | Federal Board of Revenue (FBR), through the concerned Regional Tax Office (RTO) |
| Format | 7 digits + check digit — same structure as an NTN (e.g., 9010574-0) |
| Purpose | Identification for withholding-tax purposes, for entities exempt from holding an NTN |
| Typical holders | Government departments, ministries, embassies, local government bodies, defence and some health/education institutions |
In practice, FTNs are mostly used so that government bodies and similar institutions can be identified in FBR’s system — largely for withholding-tax and payment-tracking purposes — without going through the standard NTN registration process meant for individuals and businesses.
FTN vs NTN: What’s the Difference?
This is the question that trips up most people searching for FTN — and it’s also where some existing guides online get it wrong, describing FTN as a business-registration requirement. It isn’t. Here’s a direct, side-by-side comparison:
| Feature | NTN (National Tax Number) | FTN (Free Tax Number) |
|---|---|---|
| Issued by | FBR | FBR |
| Who holds it | Individuals, salaried persons, businesses, companies, AOPs — anyone required to register for tax purposes | Entities exempt from needing an NTN — mainly government departments, ministries, embassies |
| Format | 7 digits + check digit | 7 digits + check digit (same structure) |
| Purpose | General tax identification — used for filing returns, banking, customs, contracts | Identification for withholding-tax purposes only |
| Return-filing requirement | Generally yes, for taxable persons | Most FTN holders (e.g., federal government departments) are not required to file annual income tax returns |
| How you get it | Online e-enrollment via the IRIS portal | Application through the concerned RTO, with Commissioner approval and CCIR sign-off |
In short: if you’re a person, business, or company that needs to file tax returns, register with a bank, or bid for contracts, you need an NTN — not an FTN. FTN is a narrower, institutional category that exists specifically so exempt government-type entities can still be tracked in FBR’s system.
Who Is Eligible for an FTN? (and How to Get One)
FBR’s own guidelines on FTN issuance are fairly specific about who qualifies. FTNs are allotted to:
- Embassies
- Federal and Provincial Ministries
- Subordinate offices/entities of those ministries — with a No Objection Certificate (NOC) from the parent department, or a verification letter from AGPR/AG (Provincial) or the relevant district accounts office
Private entities that are exempt from tax under the Second Schedule of the Income Tax Ordinance, 2001 (for example, some charitable or non-profit organisations) are not issued an FTN — they’re issued a regular NTN, and they claim their exemption under the Second Schedule while holding that NTN.
Step-by-Step: How a Government Entity Gets an FTN
- Trial FTN (optional first step): An RTO may issue a subordinate entity a trial FTN on its own initiative, solely for filing withholding statements, while the permanent FTN application is processed.
- Submit the required information to the RTO for a permanent FTN, including:
- Parent department/ministry’s name and existing FTN
- Name of the applicant / sub-entity
- Cost Centre or DDO Code (verifiable from Government Budget Books, District Accounts Office, DGPR, AGPR, or AG Provincial offices)
- Office telephone number and a cell number
- An active email address
- Any other document the specific RTO requires
- Approval: The FTN is issued by the concerned Commissioner, with administrative approval from the Chief Commissioner Inland Revenue (CCIR).
- Notification: The RTO notifies the sub-entity, the parent ministry/department, and the relevant District/DGPR/AGPR/AG (Provincial) office within a week of issuance.
- Trial FTN withdrawal: Once the permanent FTN is issued, any earlier trial FTN is automatically withdrawn.
After issuance, jurisdiction for monitoring that entity’s withholding-tax compliance is assigned to the field office covering its location.
FTN and Withholding Tax: What the Law Actually Says
This is the part of FTN that’s most commonly misunderstood — including by some FTN holders themselves.
Section 49(3) of the Income Tax Ordinance, 2001 states that payments received by the Federal Government, a Provincial Government, or a Local Government are not liable to any collection or deduction of advance tax. This is the legal basis for FTN: it lets a withholding agent identify that a payment is going to a government-type entity that shouldn’t have tax withheld from it, without needing to demand a separate exemption certificate every time.
Important: FTN holders still owe withholding tax on payments they make
Holding an FTN does not exempt an entity from its own obligations as a withholding agent. If an FTN-holding government department makes payments — to contractors, suppliers, or employees, for example — it’s still required to deduct the applicable withholding tax and deposit it with FBR, and to file the relevant withholding statements. The exemption only applies to tax being withheld from payments the entity receives, not to tax the entity is required to withhold when it pays others.
This distinction was tested directly in a real case. In the matter of M/s Wah Industries Limited, Wah Cantt, the Appellate Tribunal Inland Revenue (ATIR), Islamabad, examined whether the Pakistan Ordnance Factories (POF) Board — a federal government department — was required to have tax withheld under Section 150 when receiving payments. The Tribunal held that as a department of the federal government, payments received by the POF Board could not be subject to withholding tax under Section 49(3), and the orders requiring deduction were set aside.
In practice, this means FTN holders are typically not required to file an annual income tax return (since federal/provincial/local government bodies generally aren’t earning taxable business income), but they are still expected to file withholding statements electronically wherever they’re acting as a withholding agent.
Common FTN Problems
A couple of recurring, documented issues are worth knowing about if you’re dealing with an FTN:
FTN Showing as “Inactive”
FBR’s online system has, in the past, incorrectly displayed FTN holders’ status as “inactive.” Because FTN holders — mostly government departments — generally have no taxable business income, they’re usually not required to file annual returns, and there’s no meaningful “active/inactive” filer status that applies to them the way it does to individual or business taxpayers on the Active Taxpayer List (ATL). If your organisation’s FTN shows as inactive, this is very likely a system display issue rather than a real compliance problem — but it’s worth raising with your RTO for confirmation.
FTNs Issued to Entities That May Not Qualify
FBR has, at points, acknowledged that its FTN list needs periodic review, since exemptions were in some cases granted to institutions that are actually liable to pay tax. If your organisation holds an FTN and you’re unsure whether it still applies correctly to your current structure or income sources, it’s worth confirming your status with FBR rather than assuming the original FTN issuance settles the matter permanently.
Frequently Asked Questions
FTN stands for Free Tax Number. It’s issued by FBR to entities that are exempt from holding a National Tax Number (NTN), mainly government departments, ministries, and embassies.
No. NTN is the standard tax identification number for individuals, businesses, and companies. FTN is a separate category specifically for entities exempt from needing an NTN, primarily government bodies. Both use the same 7-digit-plus-check-digit format, but they serve different purposes.
FTNs are issued to embassies, federal and provincial ministries, and their approved subordinate offices. Private companies, NGOs, and importers/exporters generally need a regular NTN instead — not an FTN.
Most FTN holders — such as federal government departments — are not required to file an annual income tax return, since they typically don’t earn taxable business income. They are, however, generally required to file withholding tax statements wherever they act as a withholding agent.
FTN holders are exempt from having tax withheld from payments they receive, under Section 49(3) of the Income Tax Ordinance, 2001. However, they are not exempt from their own obligation to deduct and deposit withholding tax when they make payments to others.
FBR doesn’t offer a live FTN verification tool the way it does for NTN. Instead, it periodically publishes an Updated FTN List. You can search that list directly using the tool on this page.
Embassies are eligible for FTNs. NGOs and trusts that are tax-exempt under the Second Schedule of the Income Tax Ordinance, 2001 are generally issued a regular NTN instead, and claim their exemption while holding that NTN.
Last updated: August 2026. This article reflects the FBR SRO defining FTN, publicly available FBR guidance on FTN issuance, and FBR’s most recently published Updated FTN List. Procedural details can vary by RTO — confirm specifics with FBR or your relevant tax office before relying on this guide for a formal application.
