PTA Tax Calculator Pakistan 2026-27 — Mobile Tax Guide
A phone brought into Pakistan from abroad — whether you carried it yourself or had it couriered — no longer works unless PTA tax is paid. If the tax is not paid, the SIM stops working. This guide explains how to work out your tax with the PTA tax calculator, how much it is in 2026-27, and how to pay, step by step.
Want to Go Straight to the Calculator?
Pick a model or enter the FBR assessed value — you will see the filer/non-filer tax and a breakdown of all four charges.
1. What Is PTA Tax — and Why Do You Have to Pay It?
PTA tax is really a mobile phone import tax collected by FBR (the Federal Board of Revenue) — PTA only runs the DIRBS system. When you bring a phone from abroad, its IMEI number must be registered in Pakistan, and registration requires paying the tax.
According to PTA's FAQ, an unregistered phone works for 60 days from the day a local SIM is inserted; after that it gets no service on the mobile network.
Note: PTA tax applies only to phones brought or sent from abroad. According to PTA, a phone whose status is Compliant is already registered and nothing extra is due on it. Before buying in Pakistan, SMS each IMEI to 8484 to confirm the status.
2. The PTA Tax Calculator — How to Use It
TaxCalc PK's free PTA tax calculator is very easy to use:
- Pick a model or enter a value — if your phone is on the list, pick it and its FBR assessed value fills in automatically. Otherwise enter the FBR assessed value in USD. Do not enter the retail price from Amazon or the official site — the assessed value is much lower than retail, and entering the retail price makes the tax several times too high.
- Select your filer status — whether or not you are on FBR's Active Taxpayer List (ATL)
- See the result — the total plus all four charges separately: regulatory duty, sales tax, the mobile handset levy and section 148 income tax
Some examples, by FBR assessed value (278 PKR/USD):
| Assessed Value (USD) | Filer Total | Non-Filer Total |
|---|---|---|
| $100 (budget phone) | Rs 7,704 | Rs 7,804 |
| $300 (mid-range) | Rs 26,582 | Rs 27,552 |
| $500 (flagship) | Rs 46,020 | Rs 51,020 |
| $1,000 (premium) | Rs 114,600 | Rs 126,100 |
How these were worked out: regulatory duty from SRO 1064(I)/2026, sales tax from the Ninth Schedule (18% on the import value, 25% above $500), the mobile handset levy from Finance Act 2018 s.10, and the fixed section 148 income tax amount, which is doubled for a non-filer. Sales tax is ad valorem, so these totals are calculated at Rs. 278/USD (April 2026) — if the exchange rate changes, the sales tax changes. Get your own phone's figure from the calculator.
3. The Components of PTA Tax — What Is Charged?
PTA tax is not one charge but a combination of four separate charges:
| Component | Rate | Note |
|---|---|---|
| Regulatory Duty | Rs 240 to Rs 17,600 | SRO 1064(I)/2026 — a fixed rupee amount by value band |
| Sales Tax | 18% (up to $500), 25% (above) | On the import value; the same for filers and non-filers |
| Mobile Handset Levy | Rs 100 to Rs 16,000 | Finance Act 2018 s.10; the same for filers and non-filers |
| Income Tax (§148) — filer | Rs 70 / 100 / 970 / 5,000 / 11,500 | Not a percentage — a fixed rupee amount by value band (Rs 70 only on a non-smartphone up to $30) |
| Income Tax (§148) — non-filer | The same amount, doubled | Tenth Schedule Rule 1 doubles the amount |
The benefit of becoming a filer is only in the section 148 part, and it is a fixed rupee amount: at most Rs 11,500 (on a phone above $500), Rs 5,000 at $350–500, and only Rs 70–970 on cheaper phones. Whether DIRBS actually applies this doubling to individual registrations is not clear from the statute. How to become a filer — free guide.
4. CNIC Registration vs Passport Registration — What Is the Difference?
There is no difference in tax. The old separate CNIC and passport sales tax rates ended in 2024-25; both now pay the same four charges. The only difference is the registration procedure (PTA DIRBS FAQ):
Local Applicant (CNIC)
- ✅ CNIC, the number of a SIM issued on your CNIC, and every IMEI
- ✅ Duty-paid permanent registration
- ✅ According to PTA, buying or selling a phone registered on an individual CNIC is at your own risk — hand over a copy of the PSID and duty slip when selling
International Traveller (Passport)
- 🔵 Within 60 days of arriving in Pakistan
- 🔵 Passport number, CNIC/NICOP (if any), a SIM issued on your passport/CNIC, and the IMEI
- 🔵 Duty-paid permanent registration — calculated the same way as for a CNIC
- 🔵 After 60 days, registration costs the duty plus a “prescribed fine”
5. PTA Tax for Overseas Pakistanis — Special Rules
If you live abroad and bring a phone when visiting Pakistan — or want to send a phone to a family member — these rules apply to you.
120-Day Temporary Registration
Overseas Pakistanis and foreign nationals on a short visit can temporarily register one (1) device for 120 days from the date they arrive in Pakistan. PTA describes this as a facility separate from normal, duty-paid registration. The condition: a Pakistani operator's mobile number in your own name — the IMEI is paired with that number, and no other SIM will work. A new application for each visit.
Tax on Permanent Registration
For a permanent registration, the tax is the same for a CNIC and a passport — the registration document does not change the tax amount. The only difference is filer/non-filer status — a non-filer's §148 amount is double the filer's.
Remember: there has been no duty-free baggage allowance since 30 June 2019 — according to PTA, FBR duty applies to every registrable device. If a temporarily registered phone is sold or gifted to someone in Pakistan, the new user must pay the full duty and do a normal registration. All of this was read from PTA's DIRBS FAQ on 25 September 2026; before you travel, confirm again at dirbs.pta.gov.pk or on the helpline 0800-55055.
6. Paying PTA Tax — Step-by-Step Guide
How to register and pay, according to PTA's DIRBS FAQ:
- Find the IMEI — dial *#06# (on an iPhone it is also in Settings). Every IMEI on a dual-SIM or eSIM phone must be registered.
- Apply — online at dirbs.pta.gov.pk/drs, by USSD *8484# from a local SIM issued on your CNIC, or at a mobile operator's franchise/customer service centre. There is no registration counter at the airport.
- You get a PSID — FBR's system calculates the duty/tax and issues a Payment Slip ID. It is valid for 7 days; if payment is not made, the application is deleted automatically. (Only DIRBS issues this customs PSID — an IRIS income tax PSID or our PSID worksheet is not for this.)
- Pay — pay against the PSID at a bank or online. According to PTA, the payment reaches FBR through 1-Link.
- Check the status — once confirmed, the application moves from “Pending” to “Approved”. Check each IMEI by SMS to 8484, on dvs.pta.gov.pk, or in the DVS app.
Time limit: PTA's FAQ has two separate 60-day rules. An unregistered phone works for 60 days from the day a local SIM is inserted, then service stops. And a traveller must register within 60 days of arriving in Pakistan, otherwise registration costs the duty plus a “prescribed fine” (PTA does not state the amount of the fine). The safe course: register straight after you arrive.
7. PTA Tax 2026-27 on Popular Phones — Quick Reference
All four charges added up at the FBR assessed value (278 PKR/USD, April 2026):
| Phone | Assessed Value | Filer Tax | Non-Filer Tax |
|---|---|---|---|
| iPhone 15 Pro Max | $505 | Rs 72,198 | Rs 83,698 |
| iPhone 15 | $378 | Rs 39,915 | Rs 44,915 |
| iPhone 14 | $275 | Rs 25,331 | Rs 26,301 |
| iPhone 13 | $225 | Rs 22,829 | Rs 23,799 |
| iPhone 12 | $156 | Rs 14,106 | Rs 14,206 |
| iPhone 11 | $133 | Rs 12,955 | Rs 13,055 |
Important: the value in the USD column is FBR's assessed customs value (Valuation Ruling 2070/2026), not the market price. The ruling sets values for old and used mobile phones — a brand-new handset may be assessed differently. Only sales tax moves with the USD/PKR rate; the other three charges are fixed rupee amounts. Verified assessed values for Samsung, OnePlus and Pixel have not been published yet. Use the calculator for your own amount →
These are FBR’s assessed customs values from Valuation Ruling 2070/2026 (21 April 2026), confirmed still in force against FBR’s rulings index on 16 September 2026 — not retail prices. The ruling sets them for imports in commercial quantity and treats them as a floor: if your declared or invoice value is higher, customs assesses the higher value. It also expects the handset to have been activated at least six months before export, and adds the air-versus-sea freight difference on air consignments. Your final bill is determined by customs and PTA at clearance, so it can differ from the figure shown here.
8. FAQ — PTA Tax Calculator Pakistan
Q1. How does the PTA tax calculator tell me how much tax my phone will attract?
In TaxCalc PK's PTA calculator, pick your model from the list (its FBR assessed value fills in automatically), or type the FBR assessed value in USD yourself, then choose filer or non-filer. The calculator shows all four charges separately: regulatory duty, sales tax, the mobile handset levy and section 148 income tax. Do not enter the Amazon or retail price — tax is charged on FBR's assessed value, and entering the retail price will give a figure several times too high.
Q2. How much PTA tax applies to an imported phone in Pakistan in 2026-27?
It depends on the phone's FBR assessed value. A $100 phone pays Rs 7,704 (filer) or Rs 7,804 (non-filer); a $500 phone pays Rs 46,020 (filer) or Rs 51,020 (non-filer), at 278 PKR/USD. The only difference between filer and non-filer is the section 148 income tax, which is a fixed rupee amount by value band (Rs 70 or 100, 970, 5,000 or 11,500), doubled for a non-filer — not a percentage. Regulatory duty, sales tax and the handset levy are the same for both.
Q3. Should I register with PTA on a CNIC or a passport — what is the difference?
There is no difference in tax — the old separate CNIC and passport sales tax rates ended in 2024-25, and both are now calculated the same way. The difference is in the procedure. Someone living in Pakistan registers with their CNIC and a SIM issued on it. A traveller arriving from abroad does a duty-paid permanent registration within 60 days of arrival, with a passport, CNIC/NICOP (if any) and a SIM. In addition, overseas Pakistanis and foreigners have a 120-day temporary registration — one device only, with the declared SIM only.
Q4. How do I pay PTA tax online in Pakistan?
Apply through DIRBS (dirbs.pta.gov.pk/drs), USSD *8484# or a mobile operator's franchise/customer service centre. FBR's system calculates the duty/tax and issues a PSID (Payment Slip ID) valid for 7 days. Pay against the PSID at a bank or online; according to PTA, the payment reaches FBR through 1-Link, and once confirmed the application moves from "Pending" to "Approved". This customs PSID comes from DIRBS itself — an IRIS income tax PSID is not used for it.
Q5. What happens if I do not pay PTA tax?
According to PTA's FAQ, an unregistered phone works for 60 days from the day a local SIM is inserted; after that "it will not receive any services" — meaning calls, SMS and data on the mobile network stop. The system covers devices first seen on Pakistani networks after 15 January 2019.
Q6. Is PTA tax payable on a used phone too?
Yes. Whether a phone brought or sent from abroad is new or old, registration and duty are required to use it with a local SIM for more than 60 days. The values on this page and in the calculator come from FBR's Valuation Ruling 2070/2026, which itself sets the customs value of "old and used" mobile phones — a new handset may be assessed differently. According to PTA's FAQ, the duty/tax is set by FBR and customs.
Q7. Do I still pay tax if the phone was a gift from abroad?
Yes. Among the cases where registration is required, PTA's FAQ specifically lists a new or used device received as a gift from a friend or relative living abroad. Being a gift does not waive the duty.
Q8. Can I register more than one phone?
Yes, but there is a limit: according to PTA, one person can register at most 5 mobile devices in a calendar year (Type Approval Regulations 2021, clause 12(3)(c)). Each device pays its own duty, and every IMEI on a dual-SIM or eSIM phone must be registered.
Q9. I have paid PTA tax but the SIM is still blocked — what should I do?
PTA gives no firm time frame. According to its FAQ, once payment is confirmed the application becomes "Approved" and the IMEIs of blocked devices are sent to operators every hour (hourly) for unblocking. Check: (1) the status of each IMEI by SMS to 8484 or on dvs.pta.gov.pk, (2) the application status in your DIRBS account, (3) that payment was made against the PSID generated with the application. If the problem continues, call the PTA helpline on 0800-55055.
Q10. How much PTA tax does becoming a filer save?
Only the section 148 amount is halved, because a non-filer pays the same amount doubled. By value band, the saving is Rs 70 or 100, Rs 970, Rs 5,000 (on a $350–500 phone) or Rs 11,500 (above $500). That is not a saving on the whole PTA tax — regulatory duty, sales tax and the handset levy are the same for filers and non-filers. Whether DIRBS actually applies this doubling to individual registrations is not clear from the statute.
Calculate Your PTA Tax
Pick a model or enter the FBR assessed value — you will see the filer/non-filer tax and a breakdown of all four charges. Free, no signup.
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