Enter an amount to see the result.
Short answer: PTA tax on a phone brought from abroad in 2026-27 is a fixed regulatory duty and mobile levy by value band, plus sales tax of 18% of the phone’s value (25% above USD 500). If you register on a CNIC instead of a passport, a fixed income tax is added on top. Enter the phone’s value in USD above and the calculator shows the passport and CNIC amounts, part by part.
Key takeaways
- PTA tax is really FBR tax: regulatory duty, sales tax, withholding income tax and the mobile handset levy, collected through PTA’s DIRBS system.
- Regulatory duty fell by 20% on 1 July 2026, for example from Rs 22,000 to Rs 17,600 on phones above USD 500.
- For phones valued above USD 100 and up to 200, the Finance Act 2026 cut the levy from Rs 600 to Rs 200 and the CNIC income tax from Rs 930 to Rs 100.
- Travellers who register within 60 days of arrival pay on passport, without the section 148 income tax. CNIC registration adds it, and non filers pay double.
- The value used is FBR’s assessed value for your model, not your receipt. The PSID amount in DIRBS is the final word.
How PTA tax works in 2026-27
PTA does not set “PTA tax”. PTA runs DIRBS (Device Identification, Registration and Blocking System), which blocks unregistered IMEIs on Pakistani networks. The duty and taxes come from FBR laws: DIRBS passes your details to FBR’s WeBOC system, which works out the amount and issues a payment slip (PSID).
I built this so you know roughly what the PSID will say before you open DIRBS, and I read each law behind it. For a phone imported in finished (CBU) form, the parts are:
- Regulatory duty (RD): a fixed amount per set by value band, from SRO 1064 dated 30 June 2026.
- Sales tax: 18% of the import value for phones up to USD 500 and 25% above USD 500, under the Ninth Schedule of the Sales Tax Act. It is charged “at the time of import or registration”.
- Mobile handset levy: a fixed amount per set under section 10 of the Finance Act 2018, last changed by the Finance Act 2026.
- Withholding income tax (section 148): a fixed amount per band from the First Schedule of the Income Tax Ordinance. It applies on CNIC registration, not on phones brought in personal baggage.
What about customs duty? The 2026-27 tariff lists Rs 250 per set for mobile phones, but the Fifth Schedule to the Customs Act sets 0% for smartphones and cellular phones (serials 99 and 100) with no condition. Additional customs duty is not levied on Fifth Schedule or Baggage Rules imports under SRO 1063. So the calculator does not add either.
PTA tax rate table 2026-27
These are the official amounts in force since 1 July 2026. Values are the C&F value per set in US dollars.
| Phone value (USD) | Regulatory duty | Mobile levy | Sales tax | Income tax (CNIC only) |
|---|---|---|---|---|
| Up to 30 | Rs 240 | Rs 100 | 18% | Rs 70 |
| Above 30 up to 100 | Rs 2,400 | Rs 200 | 18% | Rs 100 |
| Above 100 up to 200 | Rs 6,000 | Rs 200 | 18% | Rs 100 |
| Above 200 up to 350 | Rs 8,800 | Rs 1,800 | 18% | Rs 970 |
| Above 350 up to 500 | Rs 12,000 | Rs 4,000 | 18% | Rs 5,000 |
| Above 500 up to 700 | Rs 17,600 | Rs 8,000 | 25% | Rs 11,500 |
| Above 700 | Rs 17,600 | Rs 16,000 | 25% | Rs 11,500 |
Passport: regulatory duty + levy + sales tax. CNIC: the same plus income tax. Only sales tax grows with the exact value.
What changed on 1 July 2026
The new regulatory duty notification replaced SRO 1152(I)/2025 and cut every band by 20%. The Finance Act 2026 also gave targeted relief to the USD 100 to 200 band. Sales tax rates did not change.
| Phone value (USD) | RD 2025-26 | RD 2026-27 | Other change |
|---|---|---|---|
| Up to 30 | Rs 300 | Rs 240 | None |
| Above 30 up to 100 | Rs 3,000 | Rs 2,400 | None |
| Above 100 up to 200 | Rs 7,500 | Rs 6,000 | Levy Rs 600 to Rs 200; income tax Rs 930 to Rs 100 |
| Above 200 up to 350 | Rs 11,000 | Rs 8,800 | None |
| Above 350 up to 500 | Rs 15,000 | Rs 12,000 | None |
| Above 500 | Rs 22,000 | Rs 17,600 | None |
The Finance Act 2026 also lets individuals paying through DIRBS pay in instalments “as may be prescribed” (see the FAQ below).
Passport or CNIC: which applies to you
FBR’s procedure for DIRBS (CGO 01 of 2019, as amended in 2024) has separate tracks:
- International travellers (passport): phones brought in accompanied baggage can be registered within 60 days of arrival. The Income Tax Ordinance (Second Schedule, clause 60E) says section 148 does not apply on phones brought in personal baggage, so no income tax is added.
- Local residents (CNIC): a gifted or bought phone, or one registered after the 60 days. The PSID covers duty, taxes and any prescribed fine.
- Post or courier: phones sent to individuals are released only after the PSID generated through DIRBS is paid.
- Short visits: overseas Pakistanis and foreigners can temporarily register one handset, paired with a SIM in their own name. It is blacklisted after 120 days.
The same procedure notes PTA’s policy that one person can register five devices in a year. I did not find any official free, tax exempt phone allowance per passport, so do not count on one.
How FBR decides your phone’s value
The bands use the C&F value per set in US dollars as assessed by FBR for your model, not what you paid. A phone bought on sale abroad can still fall in a higher band. When you apply, DIRBS reads the model from the IMEI and WeBOC applies its value.
Pick your brand and model in the calculator and it fills in the value from FBR’s valuation rulings: 1999/2025 for new iPhones (iPhone 13 to 16) and 1834/2023 for Samsung, Infinix, Oppo, Tecno, Vivo and Xiaomi, 387 models in all. Newer phones such as the iPhone 17 or Galaxy S24 are not in any published ruling yet, so enter the value on your invoice for those.
For the rupee value, section 31A of the Customs Act uses the exchange rate in force on the day before the relevant date, and FBR says it uses rates released by National Bank of Pakistan. My examples use Rs 277.05 per dollar, NBP’s TT selling rate on 10 November 2026. You can change the rate in the calculator.
Worked examples by phone value
Totals at Rs 277.05 per USD, by assessed value, not a specific model:
| Assessed value | Passport | CNIC (filer) | CNIC (non filer) |
|---|---|---|---|
| USD 25 | Rs 1,587 | Rs 1,657 | Rs 1,727 |
| USD 80 | Rs 6,590 | Rs 6,690 | Rs 6,790 |
| USD 150 | Rs 13,680 | Rs 13,780 | Rs 13,880 |
| USD 300 | Rs 25,561 | Rs 26,531 | Rs 27,501 |
| USD 450 | Rs 38,441 | Rs 43,441 | Rs 48,441 |
| USD 600 | Rs 67,158 | Rs 78,658 | Rs 90,158 |
| USD 1,000 | Rs 102,863 | Rs 114,363 | Rs 125,863 |
| USD 1,500 | Rs 137,494 | Rs 148,994 | Rs 160,494 |
Example: a phone valued at USD 1,000 on passport
USD 1,000 x Rs 277.05 = Rs 277,050. Sales tax at 25% is Rs 69,262.50, rounded to Rs 69,263. Add regulatory duty of Rs 17,600 and the levy of Rs 16,000 for phones above USD 700. Total: Rs 102,863. On a CNIC as a filer, add Rs 11,500 income tax for Rs 114,363; a non filer adds Rs 23,000 for Rs 125,863.
Example: a phone valued at USD 150
USD 150 x Rs 277.05 = Rs 41,557.50. Sales tax at 18% is Rs 7,480. Regulatory duty is Rs 6,000 and the levy is Rs 200, so the passport total is Rs 13,680. On CNIC, the income tax is only Rs 100 after the Finance Act 2026, so the total is Rs 13,780. Before 1 July 2026 this band paid Rs 1,500 more in duty, Rs 400 more in levy and, on CNIC, Rs 830 more in income tax.
Notice the jump above USD 500: sales tax moves from 18% to 25% and duty and levy step up too. My view: if you are buying a flagship abroad, compare this total with the local price of the officially sold version first.
PTA tax depends on FBR’s assessed value of your model, not your receipt, and passport registration within 60 days skips the income tax part.
How to register a phone on DIRBS and pay, step by step
- Find the IMEI: dial *#06# on the phone. Dual SIM phones show two IMEIs; enter both.
- Open DIRBS and sign up as an individual, or dial *8484# from a phone with a local SIM, which FBR’s procedure names as the DIRBS code.
- Choose passport (traveller, within 60 days of arrival) or CNIC (local). Enter your passport or CNIC number, the IMEIs and the other details asked.
- DIRBS checks the IMEI and sends it to FBR’s WeBOC, which works out the duty and taxes and generates a PSID.
- Pay the PSID through online banking, ATM, mobile banking or a branch of a leading bank. Pay only the PSID shown on DIRBS.
- Once the payment is confirmed, the IMEI is white-listed in DIRBS. Restart the phone and check the status before you rely on it.
How to check if a phone is PTA registered
Before buying a used phone, dial *#06# and check every IMEI on DIRBS’s device verification service, the official check linked from FBR’s DIRBS page. The IMEI should match the box. If a seller says “PTA approved” but the IMEI is not registered, walk away.
What happens if you do not register
An unregistered phone is blocked from Pakistani mobile networks, so local SIM calls, SMS and data stop. Stolen, duplicate or invalid IMEIs are blacklisted for good.
Missing the 60 day window costs you money. FBR’s procedure says registration then needs duty, taxes and the prescribed fine. Under SRO 50(I)/2019, phones seized by or voluntarily presented to Customs are released on payment of duty, taxes and a fine of 10% of that amount.
Common mistakes and scams
- Using the purchase price: the band follows FBR’s assessed value, so your estimate can be off if you enter what you paid.
- Waiting past 60 days: the cheaper passport route is for registration within 60 days of arrival.
- Entering one IMEI: a dual SIM phone needs both IMEIs registered.
- Trusting old tables: many sites still show 2025-26 duty or FBR’s old 2021-22 table. Check the date.
Fake “PTA registration agents” are common. They take cash and send a PSID for a cheaper model, or “patch” the phone so it works for a while. Changing an IMEI is not a fix: DIRBS blacklists duplicate and invalid IMEIs for good. Generate the PSID yourself on DIRBS and pay it through your own bank. If you lost money, use my guide to filing a scam complaint in Pakistan.
For other calculators, see the full list of free tools on ismailblogger.
Frequently asked questions
How is PTA tax on an iPhone calculated?
Like any phone. An iPhone valued above USD 500 pays regulatory duty of Rs 17,600, 25% sales tax and a levy of Rs 8,000 (up to USD 700) or Rs 16,000 (above). Enter its assessed value to get the total.
Can I check PTA tax by IMEI?
Yes, in effect. When you enter the IMEI on DIRBS, it identifies the model and FBR’s system calculates the exact amount for the PSID. This calculator gives an estimate from the value; the PSID is the final amount.
Can I pay PTA tax in instalments?
The law now allows it. The Finance Act 2026 added a rule that individuals paying through DIRBS may pay in instalments “as may be prescribed”, all before the end of the financial year of import. Use it only if DIRBS shows the option; on 10 November 2026 I could not find the official procedure.
Do non filers pay more PTA tax?
Only on the income tax part, which applies on CNIC registration. The Tenth Schedule doubles withholding tax for people not on the Active Taxpayers List, so a non filer pays Rs 23,000 instead of Rs 11,500 for a phone above USD 500.
Is there a free phone allowance on a passport?
I found no official tax free allowance for a permanent registration. Overseas Pakistanis and foreigners on short visits can register one phone temporarily, tied to a SIM in their name, and it is blocked after 120 days. To keep using it, you pay the duty and taxes.
Has PTA tax been reduced in 2026?
Partly. Since 1 July 2026, regulatory duty is 20% lower in every band, and phones valued above USD 100 up to 200 pay a lower levy and lower CNIC income tax. Sales tax stayed at 18% and 25%.
What is the difference between PTA tax on passport and CNIC?
On a passport, phones brought in personal baggage pay regulatory duty, the mobile levy and sales tax, with no income tax. On a CNIC, a fixed income tax is added, and it is doubled for people not on the Active Taxpayers List. For a phone valued at USD 1,000 at Rs 277.05, that is Rs 102,863 on passport, Rs 114,363 on CNIC for a filer and Rs 125,863 for a non filer.
How many days do I have to register a phone on my passport?
60 days from the day you arrive in Pakistan. After that the phone has to be registered on CNIC, with the income tax and any prescribed fine shown in the PSID.
This calculator gives an estimate based on SRO 1064(I)/2026, the Ninth Schedule of the Sales Tax Act 1990, the First Schedule of the Income Tax Ordinance 2001 and section 10 of the Finance Act 2018, all as amended by the Finance Act 2026, with rates last checked on 10 November 2026. It follows these texts, but FBR’s per model duty page could not be opened that day, so the passport and CNIC split is my reading of the law. It does not include fines or bank charges, and FBR’s value is filled in only for models listed in its published rulings. Your actual tax is the PSID amount DIRBS and FBR calculate. For advice on your own case, ask a tax practitioner.