At FBR's used-phone value of US$472, PTA tax on an iPhone 15 Pro is about Rs 41,686 on passport and Rs 52,855 on CNIC for a filer. The value comes from Valuation Ruling 2070/2026 of 21 April 2026, and it is one figure for every storage size and condition.
The number to watch is US$500. The used 15 Pro sits just under it, so sales tax is 18% and the fixed duty is Rs 12,000. A used 15 Pro Max is valued at US$505, just over the line, so the iPhone 15 Pro Max PTA tax is charged at 25%.
iPhone 15 Pro PTA tax at every FBR value
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$472 | Rs 41,686 | Rs 52,855 | Rs 57,855 |
| FBR ruling 1999/2025, new, 128GB | US$790 | Rs 92,690 | Rs 115,127 | Rs 126,627 |
| FBR ruling 1999/2025, new, 256GB | US$880 | Rs 98,920 | Rs 122,604 | Rs 134,104 |
| FBR ruling 1999/2025, new, 512GB | US$1,060 | Rs 111,381 | Rs 137,557 | Rs 149,057 |
| FBR ruling 1999/2025, new, 1TB | US$1,240 | Rs 123,842 | Rs 152,511 | Rs 164,011 |
At Rs 276.91 per US$ (State Bank of Pakistan rate of 16 October 2026). CNIC figures include 4% additional customs duty.
New sets are listed by storage in Ruling 1999/2025 of 23 April 2025. Every one of them is above US$700, where the levy is Rs 16,000 and sales tax is 25%.
US$28 under the US$500 line
Here is the used 15 Pro on passport next to a phone valued one dollar over US$500:
| Passport | US$472 (used 15 Pro) | US$501 |
|---|---|---|
| Regulatory duty | Rs 12,000 | Rs 17,600 |
| Sales tax | 18%: Rs 25,686 | 25%: Rs 39,083 |
| Mobile levy | Rs 4,000 | Rs 8,000 |
| Total | Rs 41,686 | Rs 64,683 |
Those 29 dollars of value are worth more than Rs 20,000 of tax. On CNIC the gap is wider still, because withholding tax also steps up from Rs 5,000 to Rs 11,500.
What the April 2026 ruling changed
In January 2026, Ruling 2035/2026 valued a used 15 Pro at US$390. The April ruling raised it to US$472. Both values fall in the US$350 to 500 slab, so the fixed duty, levy and withholding tax did not move. Only the sales tax grew with the value.
At today's rates that is Rs 37,599 at the old value against Rs 41,686 now on passport, about Rs 4,000 more. Compare the iPhone 14 Pro PTA tax, where a similar rise left the phone sitting exactly on a slab line.
A new 15 Pro: 128GB or 1TB
For a sealed phone, the new-iPhone ruling gives four values: US$790 for 128GB, US$880 for 256GB, US$1,060 for 512GB and US$1,240 for 1TB. They all sit in the top slab, so the fixed items are the same: Rs 17,600 regulatory duty and Rs 16,000 levy on passport. Only the 25% sales tax changes.
That puts the passport tax between Rs 92,690 for 128GB and Rs 123,842 for 1TB. Pick the storage in the Value basis list above to see the full working for yours.
SIM, eSIM and the two IMEIs
Apple sold the iPhone 15 Pro in three SIM layouts. Most countries got one nano-SIM slot plus eSIM. Mainland China, Hong Kong and Macao got two nano-SIM slots. US models have no SIM tray at all and work on eSIM only, so in Pakistan they need an eSIM from your network.
Dial *#06# and the phone shows two IMEIs. Check both by SMS to 8484 or on PTA's DIRBS website before you pay for a used set. The PTA tax calculator explains how the PSID is issued.
iPhone 15 Pro PTA tax questions
What is iPhone 15 Pro PTA tax on passport?
About Rs 41,686 for a used phone at FBR's US$472 value. That is Rs 12,000 regulatory duty, Rs 25,686 sales tax at 18% and a Rs 4,000 mobile levy. Passport registration has no withholding tax and no additional customs duty, and it is open for 60 days after you arrive.
What is iPhone 15 Pro PTA tax on CNIC?
About Rs 52,855 for a filer and Rs 57,855 for a non-filer, at the used value. CNIC adds Rs 5,228 additional customs duty and Rs 5,000 withholding tax, which doubles to Rs 10,000 if you are not on the Active Taxpayers List.
Is the tax the same for a 256GB and a 1TB iPhone 15 Pro?
For a used phone, yes. The used-phone ruling gives one value, US$472, whatever the storage. For a new phone, no: the new-iPhone ruling values 256GB at US$880 and 1TB at US$1,240, and the 25% sales tax follows the value.
Why is iPhone 15 Pro PTA tax so much lower than the 15 Pro Max?
Because the used values fall either side of US$500. The 15 Pro is US$472, so it pays 18% sales tax and Rs 12,000 duty. The 15 Pro Max is US$505 and pays 25% and Rs 17,600. On passport that is Rs 41,686 against Rs 64,960.
Can I pay iPhone 15 Pro PTA tax in instalments?
Finance Act 2026 lets the sales tax be paid in instalments within the financial year, and FBR issued Circular 1 of 2026 on 11 September 2026. Whether the option appears depends on DIRBS when you generate the PSID, so check there before you pay in full.
Figures use Rs 276.91 to the US dollar (State Bank, 16 October 2026) and the 2026-27 rates. Customs may value a phone you bring in yourself differently from these rulings. The PSID from DIRBS is the amount you pay.
Last reviewed 19 October 2026. Results are estimates; official notices always take precedence.