PTA Tax Calculator 2026-27

Choose your phone from the list, or type its value in US dollars, then pick passport or CNIC. The calculator applies the 2026-27 duty and tax rates line by line and shows the total FBR will put on your payment slip (PSID). For a phone valued at US$1,070, FBR's value for a new iPhone 16 Pro Max 256GB, that comes to about Rs 112,100 on passport and Rs 138,420 on CNIC at Rs 277.01 to the dollar.

PTA does not set this amount. FBR charges it 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.

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. For US$100 to 200 phones the calculator uses Rs 600; if your PSID shows a lower levy, the total falls by the difference.

How PTA tax is calculated

1. Value in rupees: the US dollar value times the exchange rate on the day the PSID is made.
2. Regulatory duty: a fixed amount for the slab.
3. Additional customs duty: 4% of the value, on CNIC only. Imports under the Baggage Rules, the passport route, are excluded.
4. 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.
5. 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 × 277.01 = Rs 296,401
• Regulatory duty: Rs 17,600
• Sales tax: 25% of value plus regulatory duty (Rs 314,001) = Rs 78,500
• Mobile levy (above US$700): Rs 16,000
• Total: Rs 112,100

On CNIC as a filer, add Rs 11,856 additional customs duty and Rs 11,500 withholding tax; sales tax rises to Rs 81,464 because the duty is in the base. The total is Rs 138,420.

Passport and CNIC side by side

iPhone 16 Pro Max, FBR ruling 1999/2025, new, 256GB at US$1,070 × Rs 277.01.

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 order does not fix the amount of the fine, 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.

How to check PTA status and PTA tax by IMEI

Find the IMEI. Dial *#06# on the phone. A dual-SIM phone shows two IMEIs; each one is checked and registered separately.

Check the status. PTA gives three official ways to see whether an IMEI is registered:

1. Send the 15-digit IMEI by SMS to 8484.
2. Enter it on PTA's DIRBS website.
3. Use PTA's DIRBS app for Android.

A phone shown as compliant or valid is registered and works on every network. A phone that is not registered has to be registered, and the tax paid, before it can keep working with a Pakistani SIM.

Get the exact tax. The tax for a particular IMEI is worked out when you apply through Mobile Device Registration in DIRBS with your passport or CNIC. DIRBS then issues a PSID with the amount due, which you pay through a bank, ATM or mobile banking. The calculator above gives the same breakdown in advance, so you know what to expect before you apply. Its IMEI box only checks that the number is well formed; it does not look up PTA's records.

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 43,091 in tax. A US$505 phone costs Rs 64,973. Those five dollars add more than Rs 20,000.

US$700. Above this value the mobile levy doubles from Rs 8,000 to Rs 16,000. A US$700 phone is Rs 78,477 on passport and a US$701 phone is Rs 86,546.

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.

At Rs 277.01 per US$ (State Bank of Pakistan rate of 8 October 2026).

DIRBS may assess a phone you bring in yourself at a different value from these rulings, so take the table as a guide.

PTA tax list 2026 by phone model

PTA tax for each phone and value basis at the 2026-27 rates, on passport and on CNIC. Used-phone values are from FBR's valuation ruling 2070/2026 of 23 April 2026 and new iPhone values from ruling 1999/2025; launch prices are used where FBR's rulings do not list the model.

62 phones at Rs 277.01 per US$ (State Bank of Pakistan rate of 8 October 2026). CNIC figures include 4% additional customs duty. "Used" values are FBR's ruling for old and used phones; launch prices are a guide where FBR's rulings do not list the model.

The value customs applies to your own phone can differ, especially for a new phone brought in by a traveller, so check the value on your PSID. Pick the phone in the calculator above to see the working.

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. Check in DIRBS whether the instalment option is offered when you generate your PSID.

For a US$1,199 phone on CNIC, the cuts take about Rs 14,000 off the bill, which is now Rs 149,140.

PTA tax questions