PTA Mobile Registration Tax Calculator
Brought a phone into Pakistan? Pick a listed model or use the C&F value from your assessment, then see every registration charge separately.
Your mobile device
Default: Rs 280/US$. Use the rate on your assessment.
Leave blank to use the published value. Where the value you declared is higher, that is the one assessed.
Everything is worked out in your browser. Nothing you type is sent anywhere.
Your estimated taxes
- Handset in your own accompanied baggage
- Registered within 60 days of arrival
- Income tax under section 148 is exempt
- No fine
- Local applicant, or past the 60 days
- Income tax under section 148 is payable
- A prescribed fine applies
- The fine amount is not published by FBR
Where each figure comes from
Six separate charges are checked. Some are exempt, and a basic phone on CNIC has one charge that published sources do not quantify. Here is what each line means.
- Customs dutySmartphones are free of customs duty entirely, whatever the handset is worth.Source: Fifth Schedule to the Customs Act 1969, Part-III serial 99Exempt
- Additional customs dutyCharged on most imports, but not on a handset arriving in personal baggage.Source: SRO 1063(I)/2026 paragraph 3(iv)Exempt
- Regulatory dutyA fixed amount set by the C&F band your handset falls in (over US$ 500). Every handset in the band pays the same.Source: SRO 1064(I)/2026, above US$ 500Rs. 17,600
- Sales tax25% of the customs value — the rate for handsets over US$ 500. The only charge here that is a percentage, so the only one that moves with the rupee.Source: Sales Tax Act 1990, Ninth Schedule Table-II, above US$ 500Rs. 46,620
- Income tax (section 148)Not charged on a handset in your own baggage — the only difference between the two routes.Source: Income Tax Ordinance 2001, Second Schedule Part IV clause (60E)Exempt
- Mobile handset levyA one-off charge on registering any handset, set by C&F band (over US$ 501 and up to US$ 700).Source: Finance Act 2018, s.10 as amended to 2026, above US$ 501 and up to US$ 700Rs. 8,000
None of this money goes to PTA. PTA only checks your phone’s IMEI number and blocks it if it is not registered — the charges are six separate taxes set by FBR, worked out by Customs and paid at a bank.
One number here is genuinely unsettled
The law says sales tax is charged on the phone’s "import value" without ever saying exactly which figure that means. It could be the value on its own — which is what this page uses — or the value plus the duties already added to it, which on a US$ 600 phone would cost roughly Rs 4,400 more. We use the smaller reading and tell you about it rather than quietly picking one.
How firm the 2026-27 figures are
Two of this year’s numbers rest on less than the rest. The regulatory duty amounts come from a notification FBR published only as a poor scan, and were resolved by checking that every figure is exactly 80% of last year’s — which they are, but it is a reconstruction rather than a clean reading. And the 2026-27 customs tariff had not been published at all when this page was last checked, so the 2025-26 customs duty treatment is carried forward on the strength of the Finance Act 2026 not amending it. Sales tax, income tax and the handset levy are read straight from the statutes.
What makes up your estimate
Customs duty
Nothing on a smartphone. A flat Rs 250 on a basic/other cellular phone that does not meet the tariff’s smartphone test.
Additional customs duty
Exempt for a phone in personal baggage and for a smartphone. The amount is unresolved for a basic phone on CNIC.
Regulatory duty
An extra import charge. A fixed amount, decided by your phone’s price bracket.
Sales tax
18% of the value, or 25% once it passes US$ 500. The only charge that is a percentage.
Income tax (section 148)
A fixed CNIC-route collection by price bracket. A phone in your own baggage is exempt.
Mobile handset levy
A one-off charge for putting a phone on the networks. Again fixed, by price bracket.
The price you paid is not what you are taxed on
Every charge here is worked out from the government’s own dollar value for your exact phone, not from what it costs in a shop. That value is usually lower — which is why a calculator that starts from the retail price will tell you the bill is bigger than it is.
- 1
Find the phone’s official value
The government publishes a dollar figure for each model and storage size. We look yours up.
- 2
Turn it into rupees
Multiply that dollar figure by the exchange rate to get the value everything is charged on.
- 3
See which brackets it lands in
Each charge has its own price brackets, and they do not line up with each other.
- 4
Add the charges up
Six in all: customs duty, additional customs duty, regulatory duty, sales tax, income tax and the handset levy.
The official value is a floor, not a fixed price. If you declared a higher value to customs yourself, you are charged on that higher figure instead.
PTA tax rates by phone value
The four value-banded charges for both tax years. Brackets use the phone’s published C&F value or the higher value on your assessment. Customs duty has no column because it is flat by device type; additional customs duty turns on route and device type rather than value, as explained above.
Tax year 2026-27
In force nowSRO 1064(I)/2026 · Income Tax Ordinance 2001, First Schedule Part II (Finance Act 2026) · Finance Act 2018, s.10 as amended to 2026
up to US$ 30
- Regulatory duty
- Rs. 240
- Sales tax
- 18%
- Income tax
- Rs. 100
- Handset levy
- Rs. 100
above US$ 30 and up to US$ 100
- Regulatory duty
- Rs. 2,400
- Sales tax
- 18%
- Income tax
- Rs. 100
- Handset levy
- Rs. 200
above US$ 101 and up to US$ 200
- Regulatory duty
- Rs. 6,000
- Sales tax
- 18%
- Income tax
- Rs. 100
- Handset levy
- Rs. 200
above US$ 201 and up to US$ 350
- Regulatory duty
- Rs. 8,800
- Sales tax
- 18%
- Income tax
- Rs. 970
- Handset levy
- Rs. 1,800
above US$ 351 and up to US$ 500
- Regulatory duty
- Rs. 12,000
- Sales tax
- 18%
- Income tax
- Rs. 5,000
- Handset levy
- Rs. 4,000
above US$ 501 and up to US$ 700
- Regulatory duty
- Rs. 17,600
- Sales tax
- 25%
- Income tax
- Rs. 11,500
- Handset levy
- Rs. 8,000
above US$ 701
- Regulatory duty
- Rs. 17,600
- Sales tax
- 25%
- Income tax
- Rs. 11,500
- Handset levy
- Rs. 16,000
Tax year 2025-26
SRO 1152(I)/2025 · Income Tax Ordinance 2001, First Schedule Part II (before Finance Act 2026) · Finance Act 2018, s.10 as amended to 2022
up to US$ 30
- Regulatory duty
- Rs. 300
- Sales tax
- 18%
- Income tax
- Rs. 100
- Handset levy
- Rs. 100
above US$ 30 and up to US$ 100
- Regulatory duty
- Rs. 3,000
- Sales tax
- 18%
- Income tax
- Rs. 100
- Handset levy
- Rs. 200
above US$ 101 and up to US$ 200
- Regulatory duty
- Rs. 7,500
- Sales tax
- 18%
- Income tax
- Rs. 930
- Handset levy
- Rs. 600
above US$ 201 and up to US$ 350
- Regulatory duty
- Rs. 11,000
- Sales tax
- 18%
- Income tax
- Rs. 970
- Handset levy
- Rs. 1,800
above US$ 351 and up to US$ 500
- Regulatory duty
- Rs. 15,000
- Sales tax
- 18%
- Income tax
- Rs. 5,000
- Handset levy
- Rs. 4,000
above US$ 501 and up to US$ 700
- Regulatory duty
- Rs. 22,000
- Sales tax
- 25%
- Income tax
- Rs. 11,500
- Handset levy
- Rs. 8,000
above US$ 701
- Regulatory duty
- Rs. 22,000
- Sales tax
- 25%
- Income tax
- Rs. 11,500
- Handset levy
- Rs. 16,000
Sales tax is the only percentage in the table, so it is the only figure that changes with the exchange rate. Note it is charged on the full value, not just the part above the threshold.
The income tax column applies only if you register with a CNIC. Carry the phone in yourself and you skip it — which is the whole reason the two ways of registering cost different amounts. The figures shown are for a smartphone; the law drops the first row to Rs 70 for a basic phone worth US$ 30 or less, and is identical everywhere above that.
The first column makes the handset levy’s exclusive lower and inclusive upper limits explicit. That exposes the drafting gaps: one row ends at 100 and the next starts above 101, so nothing covers a value above US$ 100 and up to US$ 101. The same one-dollar hole repeats at 200/201, 350/351, 500/501 and 700/701. Land in one and we use the cheaper levy row below it. The other three charges have unbroken brackets of their own.
PTA tax on popular phones in Pakistan
Every row here is worked out by the calculator above, using the government’s value for that exact model and storage size. Find something close to your phone to get a rough idea, then put your own model into the calculator for the real figure.
Samsung Galaxy ZFold5 · 12 GB + 512 GB
US$ 1,489 · Sales tax 25%
- If you brought it yourself
- Rs. 137,830
- If registering with CNIC
- Rs. 149,330 + fine
Apple iPhone 16 Pro Max · 256 GB
US$ 1,070 · Sales tax 25%
- If you brought it yourself
- Rs. 108,500
- If registering with CNIC
- Rs. 120,000 + fine
Samsung Galaxy S23 Ultra · 8 GB + 512 GB
US$ 1,043 · Sales tax 25%
- If you brought it yourself
- Rs. 106,610
- If registering with CNIC
- Rs. 118,110 + fine
Samsung Galaxy S23 · 8 GB + 256 GB
US$ 766 · Sales tax 25%
- If you brought it yourself
- Rs. 87,220
- If registering with CNIC
- Rs. 98,720 + fine
Apple iPhone 16 · 128 GB
US$ 666 · Sales tax 25%
- If you brought it yourself
- Rs. 72,220
- If registering with CNIC
- Rs. 83,720 + fine
Apple iPhone 15 · 128 GB
US$ 600 · Sales tax 25%
- If you brought it yourself
- Rs. 67,600
- If registering with CNIC
- Rs. 79,100 + fine
Apple iPhone 14 · 128 GB
US$ 490 · Sales tax 18%
- If you brought it yourself
- Rs. 40,696
- If registering with CNIC
- Rs. 45,696 + fine
Apple iPhone 13 · 128 GB
US$ 414 · Sales tax 18%
- If you brought it yourself
- Rs. 36,866
- If registering with CNIC
- Rs. 41,866 + fine
Samsung Galaxy A54 · 8 GB + 128 GB
US$ 281 · Sales tax 18%
- If you brought it yourself
- Rs. 24,762
- If registering with CNIC
- Rs. 25,732 + fine
Xiaomi Redmi Note 12 · 8 GB + 256 GB
US$ 124 · Sales tax 18%
- If you brought it yourself
- Rs. 12,450
- If registering with CNIC
- Rs. 12,550 + fine
Oppo A58 · 6 GB + 128 GB
US$ 122 · Sales tax 18%
- If you brought it yourself
- Rs. 12,349
- If registering with CNIC
- Rs. 12,449 + fine
vivo Y21
US$ 97 · Sales tax 18%
- If you brought it yourself
- Rs. 7,489
- If registering with CNIC
- Rs. 7,589 + fine
Samsung Galaxy A05 · 4 GB + 64 GB
US$ 93 · Sales tax 18%
- If you brought it yourself
- Rs. 7,287
- If registering with CNIC
- Rs. 7,387 + fine
Infinix Hot 30 Play · 4 GB + 64 GB
US$ 89 · Sales tax 18%
- If you brought it yourself
- Rs. 7,086
- If registering with CNIC
- Rs. 7,186 + fine
Xiaomi Redmi 12C · 6 GB + 128 GB
US$ 79 · Sales tax 18%
- If you brought it yourself
- Rs. 6,582
- If registering with CNIC
- Rs. 6,682 + fine
realme C33 · 4 GB + 64 GB
US$ 75 · Sales tax 18%
- If you brought it yourself
- Rs. 6,380
- If registering with CNIC
- Rs. 6,480 + fine
Tecno Spark 10 · 4 GB + 128 GB
US$ 60 · Sales tax 18%
- If you brought it yourself
- Rs. 5,624
- If registering with CNIC
- Rs. 5,724 + fine
Tax year 2026-27, new smartphone, at the default Rs 280 to the US dollar. Sales tax is a percentage, so every total here moves with the rupee — set your own rate in the calculator.
Look at the iPhone 14 and iPhone 15 next to each other. At US$ 490 the first sits under the US$ 500 line and pays 18%; at US$ 600 the second is over it and pays 25% on its entire value. That one step costs far more than the difference in the phones.
The CNIC figures leave out a fine that is never published anywhere, so treat them as a minimum rather than the final amount.
Important before you calculate
Just visiting for a few months?
If you live abroad or are a foreign national, you can register one phone temporarily and pay nothing at all. It is tied to one SIM you nominate, and it lasts 120 days — after that the phone is blocked. The same handset cannot come back through this option on a different passport.
There is no filer discount here
PTA says filers and non-filers pay the same to register a phone, and none of the duty, sales tax or levy amounts has a separate non-filer rate. There is no filer switch on this page because no official schedule publishes two different figures — but if you are registering on a CNIC and not on the taxpayer list, check the income tax line on your slip.
US$ 500 is a cliff, not a step
Cross US$ 500 and the sales tax rate jumps from 18% to 25% — and the higher rate then applies to the whole value, not just the part above 500. A single dollar more can cost you thousands of rupees.
A CNIC figure is a minimum
Registering with a CNIC adds a fine for which no official schedule exists. For a basic phone, published notifications also do not establish the additional customs duty. The result labels both omissions instead of presenting a final total.
Pay within 7 days or start again
Your payment slip expires after a week, and when it does the application is deleted and has to be filed from scratch. Separately, the phone itself must be registered within 60 days of first putting a SIM in it.
Very new phones are not on the official list
The published values were last updated in December 2023 for most brands and April 2025 for Apple. So there is no official figure for a Galaxy S24 or S25, an iPhone 17 or a Pixel 9 — nothing to look up. If yours is one of those, switch to "Enter the value" and use the dollar figure from your own paperwork. Do not use the shop price; it will overstate the bill.
Instalments may be allowed
The Finance Act 2026 lets someone registering a phone be allowed to pay in instalments rather than all at once, provided everything is paid before the tax year ends. It says "as may be prescribed", and the rules prescribing how it works had not been published when this page was last checked — so it is not yet something you can simply ask for at the counter. Check on the portal before you plan around it.
PTA mobile registration tax FAQs
Who the money goes to, why the two ways of registering cost different amounts, and where the official figures run out.
Does this money go to PTA?
No, none of it. PTA’s job is to check your phone’s IMEI number, register it, and block it from the networks if it is not registered — it does not charge you anything. Every rupee is tax set by FBR: customs duty, an additional customs duty, regulatory duty, sales tax, an advance income tax and a mobile handset levy — six charges in all, and the income tax one applies only if you register with a CNIC. Customs works out the total, the system gives you a payment slip, and you pay it at a bank.
Is it cheaper on a passport, and do I get a discount for registering quickly?
There is no discount for being quick — PTA says so in plain words in its own FAQ, and people are charged for the myth every day. Bringing the phone in yourself is cheaper for one reason only: you skip the advance income tax, which can be up to Rs 11,500. On top of that, registering with a CNIC adds a fine, and the amount of that fine is not published anywhere — so a CNIC figure is always a minimum rather than a final number.
Why does it ask for a dollar value instead of what I paid?
Because you are not taxed on what you paid. The government keeps its own published price list for phone models, in US dollars, and every charge is worked out from that. It is normally lower than the shop price, which is good news for you. Plenty of other calculators take the retail price and treat it as the official value — that is the single most common mistake on the internet about this tax, and it always makes the bill look bigger than it is.
My phone is not in the list. What do I do?
The official list genuinely stops at the Galaxy S23 and the iPhone 16, so a newer phone has no published value — there is nothing to look up. Switch the calculator to "Enter the value" and use the dollar figure from your own paperwork or payment slip. If another website gives you a confident number for a Galaxy S25 or an iPhone 17, it made that number up.
Does a used phone cost less to register?
Not if you brought it in yourself. The rules say a traveller’s used or refurbished phone is valued on the same list as a new one, because an allowance for wear and tear is already built into those figures. There is a separate, much cheaper list for second-hand phones — but it only covers traders importing them in bulk, and only phones that had been in use for at least six months before being shipped.
Why is customs duty showing as zero?
Because smartphones are genuinely exempt from it. The standard tariff does charge Rs 250 per phone, but a separate schedule overrides that and puts smartphones at 0% with no conditions attached — the entry directly below it does list conditions, which is how you can tell the blank is deliberate rather than an oversight. A basic/other cellular phone that does not meet the tariff’s smartphone test is not covered by that exemption and still pays the Rs 250.
Do tax filers pay less than non-filers?
For the import charges, no. PTA states plainly that everyone pays the same to register a phone whether or not they file tax returns, and the customs duty, regulatory duty, sales tax and handset levy amounts carry no separate non-filer rate the way many other taxes do. There is one loose end, and only on the CNIC route: the advance income tax there is collected under the Income Tax Ordinance, whose general rule increases collections by 100% for anyone not on the active taxpayers’ list, and the list of charges that rule exempts does not name this one. No official schedule publishes two figures for registering a phone, so this page shows the single published amount — but if you are not on the list, check the income tax line on your payment slip before you pay it. That unresolved point is also why there is no filer switch here: a switch would have to state a second figure nobody has published.
Can I pay in instalments?
Possibly, but not yet reliably. The Finance Act 2026 added a provision saying someone registering a phone "may be allowed to pay tax in instalments as may be prescribed", with everything paid before the tax year ends. Those two phrases matter: it is permission for FBR to allow it, on rules FBR has to write, and those rules had not been published when this page was last checked. So there is no schedule anyone can show you and no guarantee the counter will offer it. Ask on the portal when you apply, and budget for paying in one go.
How do I check whether a phone is already registered?
First find the phone’s IMEI number: dial *#06# and it appears on screen, or read it off the box or from your Settings. If the phone takes two SIMs it has two IMEI numbers, and both need to be registered. Then check it in any of three ways, all run by PTA itself: text the 15-digit number to 8484, look it up at dirbs.pta.gov.pk, or use the DVS app. Check that the model the lookup gives back matches the phone in your hand — if it does not, something is wrong with that phone. One catch: the registration site only works from inside Pakistan, so you cannot do this before you fly.
How many phones can I register, and is the first one free?
None of them is free. The old duty-free allowance for one phone in your luggage was withdrawn on 30 June 2019, so every phone that connects to a Pakistani network has to be registered and paid for. There is no exemption for your first phone of the year, for students, for government employees, or for Pakistanis working abroad at the missions. On how many you are allowed, two official answers disagree: PTA’s own FAQ says five per calendar year, while an undated FBR notice limits passport registrations to one. Five is the most you could get; assume one if you are registering on a passport.
How long do I have before the phone stops working?
Your phone keeps working for 60 days from the moment you first put a Pakistani SIM in it. After that it is blocked until you register it — and flying out and coming back does not reset the clock. Once you apply, the payment slip you are given lasts only 7 days; miss that and the whole application is deleted and has to be filed again. If you are only visiting, there is a separate free option: one phone can be registered temporarily for 120 days.
This is an estimate built from published rates. The amount you actually pay is worked out by Customs against your phone’s IMEI number — check the figure on your payment slip before you pay it.
More Pakistan tax calculators
Pick the calculator for your income or salary decision — each one uses current FBR rates.
Salary & income
4 calculatorsBusiness & self-employed
3 calculatorsCompany & corporate
3 calculatorsProperty
4 calculatorsVehicle
2 calculatorsInvestments
2 calculatorsOfficial sources
These government sources set the tax rules and published values, with one official brand-level technology cross-check. The model filter also uses separate platform research; your Customs assessment remains controlling. The exchange-rate field is an editable starting assumption, not an official live rate.
PTA DIRBS RegistrationThe registration system itself — where a phone is registered, and blocked if it is not.
PTA DIRBS FAQsSays in PTA’s own words that registering early earns no discount, and that FBR sets the charges.
Fifth Schedule to the Customs Act 1969The entry that puts smartphones at 0% customs duty, with no conditions attached.
Pakistan Customs Tariff 2025-26Separates smartphones from other cellular phones and sets the standard Rs 250 per phone.
SRO 1064(I)/2026The regulatory duty amounts for each phone price bracket, from 1 July 2026 onwards.
SRO 1152(I)/2025The regulatory duty amounts the calculator uses for the 2025-26 tax year.
SRO 1063(I)/2026The current additional-customs-duty rules, including the baggage and Fifth Schedule exemptions.
SRO 1151(I)/2025The 2025-26 additional-customs-duty rules, including the baggage and Fifth Schedule exemptions.
Sales Tax Act 1990Sets sales tax on registering a phone at 18%, or 25% once the value passes US$ 500.
Finance Act 2018The law that created the mobile handset levy in the first place.
Finance Act 2022Rewrote the mobile handset levy into the seven brackets still in force.
Finance Act 2026Cut the levy serial 3 to Rs 200 and section 148 serial 3 to Rs 100, and added DIRBS instalments.
Income Tax Ordinance 2001The section 148 mobile-phone table, its amendment history, and the baggage-route exemption.
Customs General Order 01 of 2019How registration works, the fine added on the CNIC route, and the free 120-day visitor option.
Valuation Ruling 1834/2023The official new-phone value list, 1,160 numbered entries — superseded for Apple by the ruling below.
Superseded Customs Valuation Advice (2021)Used only to map the ambiguous itel-14 Max label to part number W4003; not used for its old values.
EDB Mobile-Manufacturer ListRecords X Tell and Sea Shark as 2G brands; it does not classify their individual models.
Valuation Ruling 1999/2025The newer value list that replaced the one above for iPhones specifically.
Valuation Ruling 2070/2026The cheaper value list for second-hand phones — traders importing in bulk only.
WeBOC Mobile Device DutyFBR’s own lookup. Enter your phone’s IMEI number for the figure that actually counts.