Search for the PTA tax on any phone and you will get a confident number. Search twice and you will get two. This post explains what the tax is actually made of, and why that keeps happening.
What you are actually paying
PTA registration is not one tax. Four charges make up almost all of it, and they are levied under four different laws.
| Component | Basis | How it is charged |
|---|---|---|
| Regulatory duty | SRO 1064(I)/2026 | Fixed rupee amount, stepping up by value band |
| Sales tax | Ninth Schedule, Sales Tax Act 1990 | 18% up to US$500, 25% above it |
| Advance income tax | Section 148, Income Tax Ordinance 2001 | Fixed rupee amount, up to PKR 11,500 |
| Mobile handset levy | Section 10, Finance Act 2018 | Fixed rupee amount, up to PKR 16,000 |
Only sales tax is a true percentage. Everything else is a fixed amount that jumps at each value threshold, which is why the tax on a phone just over a band boundary can be sharply higher than on one just under it.
These are the rates in force from 1 July 2026, per handset:
| Customs value | Regulatory duty | Sales tax | Income tax | Handset levy |
|---|---|---|---|---|
| Up to US$30 | PKR 240 | 18% | PKR 100 | PKR 100 |
| US$30–100 | PKR 2,400 | 18% | PKR 100 | PKR 200 |
| US$100–200 | PKR 6,000 | 18% | PKR 100 | PKR 200 |
| US$200–350 | PKR 8,800 | 18% | PKR 970 | PKR 1,800 |
| US$350–500 | PKR 12,000 | 18% | PKR 5,000 | PKR 4,000 |
| Over US$500 | PKR 17,600 | 25% | PKR 11,500 | PKR 8,000 to US$700, then 16,000 |
Our PTA tax calculator adds these up for the phones FBR has valued. It is an estimate, for the reasons below.
Why nobody can quote your exact figure
The percentage is applied to a customs value in US dollars — and that value is not what you paid for the phone.
FBR fixes it per brand and model in a Customs Valuation Ruling. The most recent ruling covering new phones is dated April 2025 and its Apple list ends at the iPhone 16 series.
So for an iPhone 17 or 18, there is no published value at all, and nothing FBR publishes says how an unlisted model is valued when an individual registers it.
CNIC or passport
The passport route is cheaper for two reasons. Advance income tax under section 148 does not apply to a phone brought in as personal baggage. And a local applicant registering on a CNIC pays the duty and taxes plus a prescribed fine.
It has a condition: you must register within 60 days of arriving in Pakistan. After that the fine applies to you too.
Filer or non-filer
If you are not on the Active Taxpayers List, the law doubles the income tax component — from PKR 11,500 to PKR 23,000 at the top band. Most calculators ignore this.
Getting the number that counts
Register the handset through PTA’s DIRBS portal, or dial *8484# from a local SIM. You give your CNIC or passport number and the IMEI; the system assesses it and issues a Payment Slip ID with the exact amount, payable at a bank.
Where each figure comes from, as amended to 30 June 2026 unless stated:
- Sales tax: the Sales Tax Act 1990. Income tax: the First Schedule to the Income Tax Ordinance 2001, including the Finance Act 2026 cut on the US$100–200 band.
- Regulatory duty: SRO 1064(I)/2026, effective 1 July 2026. Handset levy: the Finance Act 2018 table as amended to 2026.
- Left out of the table: a customs duty of PKR 250 per set listed in the tariff, and a 4% additional customs duty under SRO 1063(I)/2026 that, on our reading, does not reach phones.
- The fine on CNIC and late registration is set at 10% of duty and taxes by SRO 50(I)/2019.
No current FBR document publishes combined totals, so nothing here is a quotation for a specific handset.
Sources
- Sales Tax Act 1990, amended to 30 June 2026 — Ninth Schedule, Table-II
- FBR — Mobile Devices Regularization (DIRBS)
- Customs General Order No. 01 of 2024 — registration procedure and PSID
- SRO 1064(I)/2026 — regulatory duty by value band
- Income Tax Ordinance 2001, amended to 30 June 2026 — First Schedule, Part II; Second Schedule clause (60E)
- Finance Act 2026 — handset levy and income tax changes
- SRO 1063(I)/2026 — additional customs duty
- SRO 50(I)/2019 — the 10% fine
- Customs Valuation Ruling 1999/2025 — Apple customs values, April 2025
- Pakistan Customs Tariff 2026-27
