PTA tax on a phone valued at US$1,070, which is FBR's value for a new iPhone 16 Pro Max 256GB, comes to about Rs 112,180 on passport and Rs 138,517 on CNIC at Rs 277.31 to the dollar. PTA does not set this amount. FBR charges it through a payment slip (PSID) when you register the phone's IMEI in DIRBS.
The bill has up to five parts: a fixed regulatory duty for the value slab, sales tax of 18% (25% above US$500), withholding income tax, a fixed mobile levy and, on CNIC, 4% additional customs duty.
PTA tax slabs for 2026-27
The fixed amounts depend on the phone's C&F value in US dollars. Sales tax is a percentage of the value.
| C&F value | Regulatory duty | Sales tax | Withholding tax (CNIC only), filer / non-filer | Mobile levy |
|---|---|---|---|---|
| Up to US$30 | Rs 240 | 18% | Rs 100 / Rs 200 | Rs 100 |
| US$30 to 100 | Rs 2,400 | 18% | Rs 100 / Rs 200 | Rs 200 |
| US$100 to 200 | Rs 6,000 | 18% | Rs 100 / Rs 200 | Rs 600 |
| US$200 to 350 | Rs 8,800 | 18% | Rs 970 / Rs 1,940 | Rs 1,800 |
| US$350 to 500 | Rs 12,000 | 18% | Rs 5,000 / Rs 10,000 | Rs 4,000 |
| US$500 to 700 | Rs 17,600 | 25% | Rs 11,500 / Rs 23,000 | Rs 8,000 |
| Above US$700 | Rs 17,600 | 25% | Rs 11,500 / Rs 23,000 | Rs 16,000 |
Regulatory duty is from SRO 1064(I)/2026 and withholding tax from Part II of the First Schedule to the Income Tax Ordinance. The levy is the 2022 schedule. A cut for the US$100 to 200 slab was reported in June 2026 without a clear figure, so Rs 600 is kept.
How PTA tax is calculated
- Value in rupees: the US dollar value times the exchange rate on the day the PSID is made.
- Regulatory duty: a fixed amount for the slab.
- Additional customs duty: 4% of the value, on CNIC only. Imports under the Baggage Rules, the passport route, are excluded.
- Sales tax: 18% up to US$500, 25% above. Under section 2(46) of the Sales Tax Act it is charged on the value plus customs duties, so the regulatory duty is taxed too.
- Withholding tax and levy: withholding tax under section 148 on CNIC only, doubled for non-filers; the levy on both routes.
Worked example: US$1,070 on passport
- Value: 1,070 × 277.31 = Rs 296,722
- Regulatory duty: Rs 17,600
- Sales tax: 25% of (296,722 + 17,600) = Rs 78,580
- Mobile levy (above US$700): Rs 16,000
- Total: Rs 112,180
On CNIC as a filer, add Rs 11,869 additional customs duty, Rs 2,968 more sales tax because the duty is in the base, and Rs 11,500 withholding tax. The total is Rs 138,517.
Passport and CNIC side by side
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 296,722 | Rs 296,722 |
| Regulatory duty | Rs 17,600 | Rs 17,600 |
| Additional customs duty 4% | Nil (baggage) | Rs 11,869 |
| Sales tax 25% | Rs 78,580 | Rs 81,548 |
| Withholding income tax | Nil | Rs 11,500 |
| Mobile levy | Rs 16,000 | Rs 16,000 |
| Total | Rs 112,180 | Rs 138,517 |
iPhone 16 Pro Max, FBR ruling 1999/2025, new, 256GB at US$1,070 × Rs 277.31.
Passport or CNIC: which one applies to you
Passport. If you bring a phone into Pakistan yourself, you can register it against your passport within 60 days of arrival. FBR's Customs General Order 01 of 2024 sets this window. There is no withholding tax and no additional customs duty, so this is the cheaper route.
CNIC. Phones bought in Pakistan without PTA approval, or sent by someone abroad, are registered on CNIC. So is a traveller's phone after the 60 days have passed, and then a fine is added on top. The fine amount is not published in the order, so the calculator leaves it out.
Limits. One person can register five devices a year. Overseas Pakistanis and foreigners can instead take a free temporary registration for 120 days per visit.
Filers pay less on CNIC. A non-filer pays double withholding tax: Rs 23,000 instead of Rs 11,500 above US$500. Filers can claim it against their income tax, as with the tax on mobile load.
Two price lines that change the bill
US$500. Above it, sales tax jumps from 18% to 25% on the whole value and regulatory duty from Rs 12,000 to Rs 17,600. On passport, a US$500 phone costs Rs 43,118 in tax. A US$505 phone costs Rs 65,010. Those five dollars add Rs 21,892.
US$700. Above this value the mobile levy doubles from Rs 8,000 to Rs 16,000. A US$700 phone is Rs 78,529 on passport and a US$701 phone is Rs 86,599.
PTA tax on popular phones
Used values are from FBR's April 2026 used-phone ruling, new iPhone values from its April 2025 ruling, the rest are US launch prices.
| Phone | Value basis | Value | Passport | CNIC, filer |
|---|---|---|---|---|
| iPhone 17 Pro Max | US launch price, 256GB (Apple, 9 September 2025) | US$1,199 | Rs 121,124 | Rs 149,249 |
| iPhone 16 Pro Max | FBR ruling 1999/2025, new, 256GB | US$1,070 | Rs 112,180 | Rs 138,517 |
| iPhone 16 | FBR ruling 1999/2025, new, 128GB | US$666 | Rs 76,172 | Rs 96,907 |
| iPhone 15 Pro Max | FBR ruling 2070/2026, used | US$505 | Rs 65,010 | Rs 83,513 |
| iPhone 14 Pro Max | FBR ruling 2070/2026, used | US$413 | Rs 38,775 | Rs 49,181 |
| iPhone 13 Pro Max | FBR ruling 2070/2026, used | US$374 | Rs 36,829 | Rs 46,724 |
| iPhone 12 Pro Max | FBR ruling 2070/2026, used | US$274 | Rs 25,861 | Rs 30,417 |
| iPhone 11 | FBR ruling 2070/2026, used | US$133 | Rs 14,319 | Rs 16,159 |
| Samsung Galaxy S25 Ultra | US launch price, 256GB (January 2025) | US$1,299.99 | Rs 128,125 | Rs 157,650 |
| Samsung Galaxy S23 Ultra | FBR ruling 2070/2026, used | US$305 | Rs 27,408 | Rs 32,370 |
| Google Pixel 9 Pro XL | FBR ruling 2070/2026, used | US$348 | Rs 29,555 | Rs 35,079 |
At Rs 277.31 per US$ (SBP interbank rate around 24 to 25 September 2026).
FBR has not said publicly whether DIRBS uses these rulings for phones people bring in themselves, so take the table as a guide.
What changed on 1 July 2026
- Regulatory duty fell by about 20% in every slab; above US$500 from Rs 22,000 to Rs 17,600.
- Additional customs duty on smartphones fell from 6% to 4%.
- Withholding tax for US$100 to 200 phones fell from Rs 930 to Rs 100.
- Sales tax stayed at 18% and 25%.
- Finance Act 2026 lets the sales tax be paid in instalments within the financial year. FBR issued Circular 1 of 2026 on 11 September 2026, but DIRBS does not yet offer it, according to news reports.
For a US$1,199 phone on CNIC, the bill fell from about Rs 163,061 to Rs 149,249 at the same exchange rate.
PTA tax questions
How do I check PTA tax by IMEI?
Apply through PTA's Device Registration System (DIRBS) with the IMEI and your passport or CNIC; the amount comes with a PSID. FBR also lists a Mobile Device Duty Information tool on WeBOC. The IMEI box in our calculator only checks that the number is well formed.
How do I pay PTA tax online?
Once DIRBS gives you a PSID, pay it by online banking, mobile banking app, ATM or at a bank branch, as FBR's Customs General Order 01 of 2024 allows. The IMEI is then marked as registered and the phone works on any network. Keep the receipt.
Why do other websites show much higher PTA tax?
Many lists show Rs 180,000 or more on passport for an iPhone 17 Pro Max, with no working. The published 2026-27 rates and Apple's US$1,199 launch price give Rs 121,124. FBR told a parliamentary committee in June 2026 that tax on imported phones ran up to Rs 141,500 per unit.
Is PTA tax lower on passport than on CNIC?
Yes. Passport registration has no withholding tax and no additional customs duty. For a US$1,070 phone that saves Rs 26,337 for a filer and Rs 37,837 for a non-filer. It only applies to a phone you brought in yourself, registered within 60 days of arrival.
An independent calculator, not an FBR or PTA service. Customs duty on phones is taken as nil. Additional customs duty on CNIC follows reports of SRO 1063(I)/2026 and the levy follows the 2022 rates, as no 2026-27 text for either could be read. Your PSID is the amount you pay.
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.