Who pays PTA tax
Every phone bought or brought from abroad has to be registered on PTA’s DIRBS before it will work on a Pakistani network. The customs duty and taxes are paid against a payment slip (PSID) through a bank or mobile app. This calculator is for one phone in built-up condition; commercial imports, temporary registration for visitors and the fine after the 60-day window are not covered.
How it is calculated
- Value in rupees = value in US dollars × exchange rate.
- Customs duty is Rs 250 a set, and regulatory duty is a fixed amount for the phone’s value band.
- Sales tax = (value + customs duty + regulatory duty) × 18%, or 25% above US$500.
- Income tax applies on CNIC only, as a fixed amount for the band, doubled for non-filers.
- Smartphones also pay the mobile handset levy, a fixed amount for the band.
Example: a US$600 smartphone at Rs 280 per dollar, on CNIC, filer. Value Rs 168,000, customs duty Rs 250, regulatory duty Rs 17,600, sales tax Rs 46,463, income tax Rs 11,500, levy Rs 8,000; total Rs 83,813. The same phone on passport costs Rs 72,313.
2026-27 rates
| Value (US$) | Regulatory duty | Income tax (CNIC, filer) | Handset levy | Sales tax |
|---|---|---|---|---|
| ≤ 30 | 240 | 100 | 100 | 18% |
| 30 – 100 | 2,400 | 100 | 200 | 18% |
| 100 – 200 | 6,000 | 100 | 200 | 18% |
| 200 – 350 | 8,800 | 970 | 1,800 | 18% |
| 350 – 500 | 12,000 | 5,000 | 4,000 | 18% |
| > 500 | 17,600 | 11,500 | 8,000 / 16,000 | 25% |
All amounts are rupees per set. A basic (non-smart) phone up to US$30 pays Rs 70 income tax and no levy. Above US$500 the levy is Rs 8,000 up to US$700 and Rs 16,000 above that. Customs duty is Rs 250 in every band.
Frequently asked questions
How is PTA tax calculated in 2026-27?
Five charges are added: customs duty of Rs 250 a set; a fixed regulatory duty that depends on the phone’s value band (Rs 240 to Rs 17,600); sales tax of 18% (up to US$500) or 25% (above US$500) on the value plus customs duties; fixed income tax by value band on CNIC registration; and a mobile handset levy on smartphones (Rs 100 to Rs 16,000).
Is registering on passport cheaper than on CNIC?
Yes, by the income tax only. Phones brought in personal baggage under the Baggage Rules are exempt from income tax under section 148, so passport registration within 60 days of arrival skips that line. Customs duty, regulatory duty, sales tax and the levy are the same.
What changed in the 2026 budget?
Regulatory duty went down for every band (for example Rs 17,600 instead of Rs 22,000 above US$500) under SRO 1064(I)/2026. Income tax on CNIC for phones of US$100 to US$200 fell from Rs 930 to Rs 100, and the handset levy for the same band from Rs 600 to Rs 200. A new rule lets individuals pay the sales tax in instalments within the same financial year, once the procedure is notified.
Why is my PTA tax different from this estimate?
The value used is customs’ assessed value for your exact model, converted at the exchange rate of the day, and customs may add landing charges to the value. Use the value and rate from your PSID for the closest match. The final amount is what DIRBS shows.
Does being a non-filer matter?
Only on CNIC: the income tax line is doubled for people not on the Active Taxpayers’ List. On passport there is no income tax, so filer status makes no difference.
Guides
- How to become a filer (Active Taxpayers List) in Pakistan and why it mattersA filer is someone on FBR’s Active Taxpayers List, which you join by registering on IRIS and filing a return.
- How to register a phone with PTA in 2026 (passport or CNIC) and how much tax you payRegister an imported phone on PTA DIRBS in 2026 on passport or CNIC.
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Sources
- S.R.O. 1064(I)/2026, 30 Jun 2026: regulatory duty (S. Nos. 550-555, mobile phones)
- Pakistan Customs Tariff 2026-27 (FBR): customs duty Rs 250/set, PCT 8517.1390 and 8517.1419
- Sales Tax Act 1990 updated to 30.06.2026: Ninth Schedule Table-II (18% / 25%), s.2(46)(d)
- Income Tax Ordinance 2001 amended to 30.06.2026: First Schedule Part II (mobile phones), Second Schedule Part IV clause (60E), Tenth Schedule
- Finance Act 2026 (Gazette, 26 Jun 2026): s.7 amends the mobile handset levy
- Finance Act 2022, s.7: mobile handset levy table (Finance Act 2018 s.10)
- FBR: Mobile Devices Regularization (DIRBS) and Customs General Order 01 of 2019
This calculator gives an estimate for guidance. It is not official advice. Rates and rules change, so confirm important decisions with the relevant authority or a qualified professional. See how we calculate, or report a mistake.