iPhone 12 PTA Tax in Pakistan 2026-27
An imported iPhone 12 costs Rs 14,106 to register with PTA if you are a filer, and Rs 14,206 if you are not. It costs far less than the iPhone 12 Pro for one reason: FBR assesses it at $156, below the $200 line where three of the four charges step up.
Rs 14,106
Rs 14,206
What the Rs 14,106 is made of
The starting point is FBR's assessed value of $156 per set — a customs valuation figure, not what the phone sells for. Converted at 278 PKR/USD (the rate this site uses, as of April 2026) that is about Rs 43,368.
| Charge | iPhone 12 | Where the law sets it |
|---|---|---|
| Sales tax 18% of the rupee value | Rs 7,806 | Sales Tax Act 1990, Ninth Schedule Table-II (18% up to $500) |
| Regulatory duty band $100 - $200 | Rs 6,000 | SRO 1064(I)/2026, S.No 553; a fixed amount per set from 1 July 2026 |
| Mobile handset levy | Rs 200 | Finance Act 2018 s.10(1), table substituted by Finance Act 2022 s.7 |
| Income tax §148 | Rs 100 Rs 200 non-filer | Income Tax Ordinance 2001, First Schedule Part II, second proviso; doubled off the ATL by Tenth Schedule Rule 1 |
| Total | Rs 14,106 Rs 14,206 non-filer | The four lines added up |
Check: Rs 7,806 + Rs 6,000 + Rs 200 + Rs 100 = Rs 14,106.
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.
Same generation, different band: iPhone 12 against iPhone 12 Pro
People searching for the iPhone 12 often have the 12 Pro in mind as the alternative. Apple launched them together, but customs values them on opposite sides of $200, and the PTA bill follows the customs value, not the launch date.
| Filer | iPhone 12 ($156) | iPhone 12 Pro ($222) |
|---|---|---|
| Regulatory duty | Rs 6,000 | Rs 8,800 |
| Sales tax | Rs 7,806 | Rs 11,109 |
| Handset levy | Rs 200 | Rs 1,800 |
| Income tax §148 | Rs 100 | Rs 970 |
| Total | Rs 14,106 | Rs 22,679 |
The 12 Pro pays Rs 8,573 more. Only Rs 3,303 of that comes from its higher value; the other Rs 5,270 comes from the three fixed charges moving up a band.
Going the other way, the iPhone 11 ($133) sits in the same band as the iPhone 12, so the three fixed charges are identical and the whole Rs 1,151 between them is sales tax. Why the $200 edge is so steep — Rs 5,320 for one dollar — is worked through on the iPhone 13 page, which is the phone just above it.
On this phone, the dollar rate matters more than your filer status
Below $200 the three fixed charges are small — Rs 6,300 together for a filer. That leaves sales tax as about 55% of the iPhone 12's bill, against about 49% for the 12 Pro. Sales tax is the only charge calculated in rupees from a dollar value, so the exchange rate moves a larger share of the iPhone 12's tax than of the 12 Pro's, even though the 12 Pro's sales-tax line is bigger in rupees.
In numbers: every Rs 10 change in the dollar rate moves the iPhone 12's bill by about Rs 281. The figure on this page uses 278 PKR/USD; customs uses the rate on the day it assesses your phone, so expect the sales-tax line to differ from ours by about that much for every Rs 10 the rate has moved.
Filer status, by contrast, is worth Rs 100 on an iPhone 12. Section 148 doubles for people off the Active Taxpayer List, but in this band it doubles from Rs 100 to Rs 200. Customs duty, sales tax and the levy do not depend on filer status at all.
$44 of headroom — and the invoice that uses it up
The iPhone 12's $156 sits $44 below the $200 edge. Two things can close that gap, and neither is the price you paid in a shop:
- A higher declared or invoice value. Valuation Ruling 2070/2026 treats its figures as a floor. If the value on your paperwork is above $156, customs assesses that higher value. Above $200, an iPhone 12 is taxed in the same band as the 12 Pro: at $201 the bill is Rs 21,628, not Rs 14,106.
- A new valuation ruling. FBR revises these rulings, and the one it replaced was rescinded after seventy-seven days. If a future ruling lifts the iPhone 12 above $200, every figure on this page changes with it.
The figures here assume the phone is assessed at the ruling's $156. If your paperwork shows more, enter that value in the calculator instead.
Registering it
The tax is paid through PTA's DIRBS system, and the deadlines, the passport route, temporary registration for visitors and the five-devices-a-year limit are the same for every phone. They are set out step by step in the PTA tax guide. Before paying, dial *#06# to read the phone's IMEI and check its status with PTA; a phone sold officially in Pakistan is already registered and owes nothing.
Questions people actually search
How much is PTA tax on iPhone 12 in Pakistan?
Rs 14,106 if you are on the Active Taxpayer List and Rs 14,206 if you are not, for one iPhone 12 at FBR's assessed value of $156. It is four charges added together: regulatory duty, sales tax, the mobile handset levy and section 148 income tax.
Why does the iPhone 12 Pro cost so much more to register than the iPhone 12?
The two phones are from the same 2020 generation, but FBR assesses the iPhone 12 at $156 and the 12 Pro at $222, and the $200 band edge falls between them. The 12 Pro therefore pays Rs 22,679 against the iPhone 12's Rs 14,106: Rs 8,573 more for $66 more assessed value.
Does being a filer reduce PTA tax on an iPhone 12?
Barely. Filer status only changes the section 148 income-tax line, which for a phone assessed at $156 is Rs 100 for a filer and Rs 200 for a non-filer. The difference is Rs 100 on a bill of about Rs 14,106.
Will the iPhone 12 PTA tax change if the dollar rate changes?
Yes, but only through sales tax, the one charge worked out as a percentage of the phone's value in rupees. For an iPhone 12, every Rs 10 change in the dollar rate moves the bill by about Rs 281. The other three charges are fixed rupee amounts.
My invoice for the iPhone 12 is higher than $156. Which value is used?
The higher one. Valuation Ruling 2070/2026 treats its values as a floor: if your declared or invoice value is higher, customs assesses that instead. If it goes above $200, the phone moves into the next band for three of the four charges, so the jump in tax is much larger than the extra dollars.
Another model, or a different invoice value?
The calculator takes any assessed value and gives the same four-line breakdown for filers and non-filers.
Open the PTA tax calculatorWhat we do not know
- What the dollar rate will be when your phone is assessed. This page uses a fixed 278 PKR/USD from April 2026, not a live rate, and on an iPhone 12 that rate drives more than half the bill. Treat the sales-tax line as approximate.
- Whether DIRBS doubles section 148 for non-filers on individual registrations, or only on commercial imports. On this phone the question is worth Rs 100.
- How long Ruling 2070/2026 (21 April 2026) will stand. It was confirmed in force on 16 September 2026.
Related
The iPhone 13 PTA tax page explains the $200 edge from the other side, the iPhone 12 Pro Max PTA tax page covers the top of the 2020 range against the $350 edge, and the PTA mobile tax calculator handles any other device.
Sources: regulatory duty — SRO 1064(I)/2026 (Customs), S.No 553. Sales tax — Sales Tax Act 1990, Ninth Schedule Table-II. Income tax — Income Tax Ordinance 2001, First Schedule Part II second proviso, with Tenth Schedule Rule 1. Handset levy — Finance Act 2018 s.10(1), table substituted by Finance Act 2022 s.7 and amended by Finance Act 2026 s.7. Assessed values (iPhone 12 $156, iPhone 12 Pro $222, iPhone 11 $133) — FBR Directorate General of Customs Valuation Ruling 2070/2026. All linked on the primary sources page; see how we verify rates and rate corrections.
This is an estimate for planning, not tax advice. Bilal Hassan is a software developer who builds and maintains these calculators, not a tax adviser — see the disclaimer. Confirm the amount payable with PTA DIRBS or FBR before you pay. Page updated: 7 October 2026 — Bilal Hassan.