PTA tax on mobile phones in Pakistan (2026-27)
Last updated: 2 October 2026
Short answer
"PTA tax" is the FBR duty and tax you pay to register a non-PTA phone in DIRBS. It has four statutory parts, all set by the phone's value in US dollars: regulatory duty, sales tax (18% up to US$500, 25% above), s.148 income tax (not charged on phones in personal baggage) and the mobile handset levy. DIRBS shows the final amount on your PSID.
New to the terms? Read what non-PTA and PTA approved mean. Registration is done by dialling *8484# or on dirbs.pta.gov.pk.
Calculator
Estimate the statutory PTA tax components
Enter the phone value and the exchange rate to see the breakdown.
This adds up only the four charges we could verify in FBR's legal texts. Customs uses its own assessed value and may add other charges, so the amount DIRBS shows on your PSID can be much higher (see the published iPhone 17 figures below). Always pay the DIRBS amount, not this estimate.
PTA tax slabs for 2026-27 (CBU smartphones)
Fixed amounts are rupees per set. The phone's value is its C&F value in US dollars.
| C&F value | Regulatory duty | Sales tax | Income tax s.148 (filer, CNIC) |
|---|---|---|---|
| Up to US$30 | Rs 240 | 18% of value | Rs 100 |
| US$30–100 | Rs 2,400 | 18% of value | Rs 100 |
| US$100–200 | Rs 6,000 | 18% of value | Rs 930 |
| US$200–350 | Rs 8,800 | 18% of value | Rs 970 |
| US$350–500 | Rs 12,000 | 18% of value | Rs 5,000 |
| Above US$500 | Rs 17,600 | 25% of value | Rs 11,500 |
- Regulatory duty: S.R.O. 1064(I)/2026, in force from 1 July 2026 (20% lower than the 2025-26 amounts).
- Sales tax: the 25% rate applies to the whole value once it is above US$500, not just the part above.
- Income tax: smartphones up to US$100 pay Rs 100. People not on the Active Taxpayers List pay double (Tenth Schedule). Not charged on phones in personal baggage (clause 60E).
Mobile handset levy
| Up to US$30 | Rs 100 |
| US$30–100 | Rs 200 |
| US$101–200 | Rs 600 |
| US$201–350 | Rs 1,800 |
| US$351–500 | Rs 4,000 |
| US$501–700 | Rs 8,000 |
| Above US$701 | Rs 16,000 |
Published PTA tax for iPhone 17 models
These are the amounts PhoneWorld publishes from DIRBS assessments. They are higher than the four components above because Customs uses its own assessed value and may add other charges. We show them as published and do not adjust them.
| Model | Passport | CNIC |
|---|---|---|
| iPhone 17 | Rs 149,640 | Rs 164,604 |
| iPhone 17 Air | Rs 156,322 | Rs 172,377 |
| iPhone 17 Pro | Rs 190,679 | Rs 209,747 |
| iPhone 17 Pro Max | Rs 204,954 | Rs 225,449 |
Source: PhoneWorld, “iPhone 17 PTA Tax in Pakistan – All Models”, updated 8 July 2026. We have not found a reliable published PTA tax figure for the iPhone 18 series yet, so we do not list one.
FBR customs values for used phones (Valuation Ruling 2070/2026)
FBR's Directorate General of Customs Valuation fixes C&F values for old and used phones imported in commercial quantity (without packing or accessories). These values apply to commercial imports. They are a useful guide to which slab a used model falls in, but they are not a quote for an individual DIRBS registration.
| Model (used) | FBR value (US$) | Slab |
|---|---|---|
| iPhone 15 Pro Max | 505 | Above US$500 |
| iPhone 15 Pro | 472 | US$350–500 |
| iPhone 15 Plus | 390 | US$350–500 |
| iPhone 15 | 378 | US$350–500 |
| iPhone 14 Pro Max | 413 | US$350–500 |
| iPhone 14 Pro | 350 | US$200–350 |
| iPhone 14 | 275 | US$200–350 |
| iPhone 13 Pro Max | 374 | US$350–500 |
| iPhone 13 Pro | 293 | US$200–350 |
| iPhone 13 | 225 | US$200–350 |
| iPhone 12 Pro Max | 274 | US$200–350 |
| iPhone 12 Pro | 222 | US$200–350 |
| iPhone 12 | 156 | US$100–200 |
| iPhone 11 Pro Max | 211 | US$200–350 |
| iPhone 11 Pro | 160 | US$100–200 |
| iPhone 11 | 133 | US$100–200 |
| iPhone XS Max | 95 | US$30–100 |
| iPhone XR | 80 | US$30–100 |
| Samsung Galaxy S23 Ultra | 305 | US$200–350 |
| Samsung Galaxy S23+ | 260 | US$200–350 |
| Samsung Galaxy S23 | 250 | US$200–350 |
| Samsung Galaxy S22 Ultra 5G | 260 | US$200–350 |
| Samsung Galaxy S22+ 5G | 180 | US$100–200 |
| Samsung Galaxy S22 5G | 130 | US$100–200 |
| Samsung Galaxy S21+ 5G | 150 | US$100–200 |
| Samsung Galaxy S21 5G | 110 | US$100–200 |
| Samsung Galaxy Note 20 Ultra | 145 | US$100–200 |
| Google Pixel 9 Pro XL | 348 | US$200–350 |
| Google Pixel 9 Pro | 290 | US$200–350 |
| Google Pixel 9 | 215 | US$200–350 |
| Google Pixel 8 Pro | 215 | US$200–350 |
| Google Pixel 8a | 120 | US$100–200 |
| Google Pixel 7 Pro | 145 | US$100–200 |
| Google Pixel 7 | 105 | US$100–200 |
| Google Pixel 6 Pro | 110 | US$100–200 |
| Google Pixel 6 | 94 | US$30–100 |
| Google Pixel 6a | 82 | US$30–100 |
| OnePlus 12 | 211 | US$200–350 |
| OnePlus 12R | 176 | US$100–200 |
| OnePlus 11 | 121 | US$100–200 |
Source: FBR Valuation Ruling No. 2070/2026 (21 April 2026): customs values of old and used mobile phones. On 31 August 2026 the Sindh High Court (SCRA No. 190/2026) suspended a Customs Appellate Tribunal judgment of 22 July 2026 about this ruling; FBR circulated the order in September 2026.
FAQ
What is PTA tax?
PTA tax is the common name for the FBR customs duty and taxes you pay when you register a phone's IMEI in PTA's DIRBS system. PTA runs the registration; FBR sets and collects the tax.
Why is PTA tax lower on passport?
Phones brought in personal baggage are exempt from the s.148 advance income tax (Income Tax Ordinance 2001, Second Schedule clause 60E). Travellers must register within 60 days of arrival to use the passport route.
How much is the PTA tax on the iPhone 17 Pro Max?
PhoneWorld's table (updated 8 July 2026) lists Rs 204,954 on passport and Rs 225,449 on CNIC. These are published estimates; the PSID that DIRBS generates for your IMEI is the amount you pay.
How do I pay PTA tax?
Dial *8484# or use dirbs.pta.gov.pk, enter your CNIC or passport details and the IMEI, and pay the PSID (valid for 7 days) at a bank. The IMEI is whitelisted once payment is confirmed.
Does PTA tax change with the dollar rate?
Yes. Sales tax is a percentage of the phone's value in rupees, so it changes with the exchange rate. Regulatory duty, s.148 income tax and the handset levy are fixed rupee amounts per slab.
Sources
- Regulatory duty: FBR S.R.O. 1064(I)/2026 (30 June 2026, from 1 July 2026), PCT 8517.1390/8517.1419
- Sales tax: Sales Tax Act 1990, Ninth Schedule, Table-II (substituted by Finance Act 2024)
- Income tax: Income Tax Ordinance 2001, First Schedule Part II (s.148, mobile phones in CBU condition), Tenth Schedule rule 1, Second Schedule clause (60E). FBR text amended up to 31 July 2025
- Mobile handset levy: Finance Act 2018, table substituted by section 7 of the Finance Act 2022
- PhoneWorld, “iPhone 17 PTA Tax in Pakistan – All Models”, updated 8 July 2026
- FBR Valuation Ruling No. 2070/2026 (21 April 2026): customs values of old and used mobile phones
This is information about how Mobile Market works. It is not legal advice. Pakistani regulatory questions should be reviewed by a qualified lawyer. Contact help@mobilemarket.pk.