PTA Mobile Tax Calculator — Pakistan 2026-27
Quick answer: PTA mobile tax in Pakistan (2026-27) depends on your phone's C&F value in
US dollars, and is lower if you register on your passport within 60 days of arrival (income
tax exempt) than on your CNIC. For example, an iPhone 13 costs about Rs 22,000 on passport
and Rs 23,000 on CNIC, while an iPhone 15 Pro Max runs about Rs 61,000 on passport and
Rs 73,000 on CNIC. The tax is set by FBR (not PTA) and combines regulatory duty, sales tax,
mobile handset levy and — on CNIC — income tax under Section 148.
PTA Mobile Tax Calculator
FBR registration tax · Passport vs CNIC · 2026-27
FBR 2026-27
Ninth Schedule
Free
⚠️
For educational purposes only. This calculator gives an estimate based on the official FBR valuation and tax formula. The exact payable amount depends on the clearance-day exchange rate and the latest FBR valuation — always confirm on the FBR DIRBS portal or by sending your IMEI to 8484 before paying.
FBR customs values from Valuation Ruling No. 2040/2026 (used / older models).
For the newest flagships (iPhone 16/17 etc.) not yet in the ruling, enter the value manually below.
Pick a model above to auto-fill, or type the declared USD value.
Edit the rate to the clearance-day USD rate (default ≈ Rs 283).
🛂 On Passport
Rs 0
income tax exempt
🪪 On CNIC
Rs 0
income tax included
⚠ Note: This is a close estimate built on the official FBR valuation and tax formula.
The exact figure depends on the clearance-day exchange rate and the latest FBR valuation —
always confirm on the FBR DIRBS portal or by sending your IMEI to 8484 before paying.
📊 How the tax is built (2026-27)
| Phone value (USD) | Regulatory Duty | Sales Tax | Income Tax (Sec 148) | Handset Levy |
|---|---|---|---|---|
| Up to $30 | Rs 240 | 18% | Rs 70 | Rs 100 |
| $31 – $100 | Rs 2,400 | 18% | Rs 100 | Rs 200 |
| $101 – $200 | Rs 6,000 | 18% | Rs 930 | Rs 200 |
| $201 – $350 | Rs 8,800 | 18% | Rs 970 | Rs 1,800 |
| $351 – $500 | Rs 12,000 | 18% | Rs 5,000 | Rs 4,000 |
| Above $500 | Rs 17,600 | 25% | Rs 11,500 | Rs 8,000 |
Total = Regulatory Duty + Sales Tax (on C&F value) + Handset Levy
(+ Income Tax on the CNIC route). Smartphones are exempt from customs duty. Phones above $500 jump to 25% sales tax — the "flagship" rate.
Sales Tax & Handset LevyNinth Schedule, Sales Tax Act 1990
Income Tax (Sec 148)Income Tax Ordinance 2001
Regulatory DutyCustoms SRO · PCT 8517.1219
Phone USD valuesFBR Valuation Ruling No. 2040/2026
📋 PTA tax by phone model (2026-27)
Estimated PTA tax for popular models, based on FBR's
assessed customs values (Valuation Ruling No. 2040/2026) and the official tax
formula, calculated at Rs 283/USD. The exact amount changes with the clearance-day
exchange rate — confirm on FBR DIRBS.
| Model | FBR Value | Passport Tax | CNIC Tax |
|---|---|---|---|
| Apple iPhone | |||
| iPhone 15 Pro Max | $505 | Rs 61,329 | Rs 72,829 |
| iPhone 15 Pro | $472 | Rs 40,044 | Rs 45,044 |
| iPhone 15 Plus | $390 | Rs 35,867 | Rs 40,867 |
| iPhone 15 | $378 | Rs 35,255 | Rs 40,255 |
| iPhone 14 Pro Max | $413 | Rs 37,038 | Rs 42,038 |
| iPhone 14 Pro | $350 | Rs 28,429 | Rs 29,399 |
| iPhone 14 | $275 | Rs 24,609 | Rs 25,579 |
| iPhone 13 Pro Max | $374 | Rs 35,052 | Rs 40,052 |
| iPhone 13 Pro | $293 | Rs 25,525 | Rs 26,495 |
| iPhone 13 | $225 | Rs 22,062 | Rs 23,032 |
| iPhone 12 Pro Max | $274 | Rs 24,558 | Rs 25,528 |
| iPhone 12 Pro | $222 | Rs 21,909 | Rs 22,879 |
| iPhone 12 | $156 | Rs 14,147 | Rs 15,077 |
| iPhone 11 Pro Max | $211 | Rs 21,348 | Rs 22,318 |
| iPhone 11 Pro | $160 | Rs 14,350 | Rs 15,280 |
| iPhone 11 | $133 | Rs 12,975 | Rs 13,905 |
| iPhone XR | $145 | Rs 13,586 | Rs 14,516 |
| iPhone XS Max | $95 | Rs 7,439 | Rs 7,539 |
| iPhone XS | $75 | Rs 6,421 | Rs 6,521 |
| iPhone X | $70 | Rs 6,166 | Rs 6,266 |
| iPhone SE (3rd Gen) | $73 | Rs 6,319 | Rs 6,419 |
| Samsung Galaxy | |||
| Galaxy S23 Ultra | $305 | Rs 26,137 | Rs 27,107 |
| Galaxy S23+ | $260 | Rs 23,844 | Rs 24,814 |
| Galaxy S23 | $250 | Rs 23,335 | Rs 24,305 |
| Galaxy S22 Ultra 5G | $260 | Rs 23,844 | Rs 24,814 |
| Galaxy S22+ 5G | $180 | Rs 15,369 | Rs 16,299 |
| Galaxy S22 5G | $130 | Rs 12,822 | Rs 13,752 |
| Galaxy S21+ 5G | $150 | Rs 13,841 | Rs 14,771 |
| Galaxy S21 5G | $110 | Rs 11,803 | Rs 12,733 |
| Galaxy S20+ | $94 | Rs 7,388 | Rs 7,488 |
| Galaxy S20 | $80 | Rs 6,675 | Rs 6,775 |
| Galaxy Note 20 Ultra | $145 | Rs 13,586 | Rs 14,516 |
| Galaxy Note 20 | $95 | Rs 7,439 | Rs 7,539 |
| Google Pixel | |||
| Pixel 9 Pro XL | $348 | Rs 28,327 | Rs 29,297 |
| Pixel 9 Pro | $290 | Rs 25,373 | Rs 26,343 |
| Pixel 9 | $215 | Rs 21,552 | Rs 22,522 |
| Pixel 8 Pro | $215 | Rs 21,552 | Rs 22,522 |
| Pixel 8a | $120 | Rs 12,313 | Rs 13,243 |
| Pixel 7 Pro | $175 | Rs 15,115 | Rs 16,045 |
| Pixel 7 | $105 | Rs 11,549 | Rs 12,479 |
| Pixel 6 Pro | $110 | Rs 11,803 | Rs 12,733 |
| Pixel 6 | $94 | Rs 7,388 | Rs 7,488 |
| OnePlus | |||
| OnePlus 12 | $210 | Rs 21,297 | Rs 22,267 |
| OnePlus 12R | $176 | Rs 15,165 | Rs 16,095 |
| OnePlus 11 | $121 | Rs 12,364 | Rs 13,294 |
| OnePlus 10 Pro | $113 | Rs 11,956 | Rs 12,886 |
| OnePlus 10T | $90 | Rs 7,185 | Rs 7,285 |
Passport = regulatory duty + sales tax + handset levy. CNIC = that plus the
Section 148 income tax. Newer flagships (iPhone 16/17, Galaxy S24/S25) are valued separately by FBR and are not in the above ruling.
🔗 Verify from official sources:
FBR DIRBS — Device Registration
FBR Customs Valuation Rulings
Sales Tax Act, 1990 (Ninth Schedule)
❓ Frequently asked questions
Is PTA tax cheaper on passport or CNIC?
Registering on your passport within 60 days of arriving in Pakistan is
cheaper because the income tax under Section 148 is waived. Registering on CNIC adds
that income tax on top — from Rs 70 on cheap phones to Rs 11,500 on phones above $500.
Where do the phone values come from?
The USD values in the model list are FBR's own assessed customs (C&F) values from
Valuation Ruling No. 2040/2026 issued by the Directorate General of Customs Valuation.
These apply to used/older models; the newest flagships are valued separately, so enter their value manually.
Why do different websites show different PTA tax?
Because the final tax depends on the FBR customs value of your exact model and the
USD exchange rate on the day you pay. This calculator uses the official FBR valuation and
tax formula, but the only exact figure is the one generated by FBR DIRBS when you register.
How many phones can I register tax-free on passport?
You can register one mobile device tax-free per year under the passenger
baggage allowance if it accompanies you; any additional device is taxed. Passport registration must be done
within 60 days of arrival to keep the income-tax exemption.
What happens if I don't register my phone?
A non-PTA-compliant phone gets blocked from Pakistani mobile networks after a
grace period (around 60 days), so it will only work on Wi-Fi. Paying the PTA tax and registering unblocks it permanently.
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