Search
Menu

PTA tax calculator

Estimates from a duty table we read from the official documents.

Work out the tax

Calculator inputs
Start from
15 phones with a sourced value
Register on

The calculator needs JavaScript

See the duty table

ptakaro is not part of the PTA or FBR. The official amount is set when you register the phone through DIRBS; this estimate can differ.

PTA tax by phone

Estimates, duty table checked 10 Oct 2026

Duty table and sources

Full duty table

Phone duty and taxes for 2026-27, as we read the official instruments. In force from 1 Jul 2026 , checked 10 Oct 2026.

PTA duty by phone value for the passport and CNIC routes, from Phone duty and taxes for 2026-27, as we read the official instruments
Phone value PassportCNIC
Up to $30
  • Customs duty 0% of the value
  • Regulatory duty Rs 240
  • Sales tax 18% of the value
  • Mobile handset levy Rs 100

Total Rs 340 plus 18% of the value

Not verified yet [1] [2] [3] [4] [5] [6] [7]

  • Customs duty 0% of the value
  • Regulatory duty Rs 240
  • Sales tax 18% of the value
  • Income tax (section 148) Rs 100 Not a smartphone: Rs 70Not on the Active Taxpayers List: doubled, Rs 200, Rs 140 for other phones (rule printed as “collected, as the case may be, shall be increased by hundred percent of the rate”)
  • Mobile handset levy Rs 100

Total Rs 440 plus 18% of the value

  • Prescribed fine: not in the total FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. Possible rate, not confirmed: 10% of the duty and taxes (S.R.O. 50(I)/2019). Printed as “PSID for payment of duty/taxes and prescribed fine.”.

Not verified yet [1] [2] [3] [4] [5] [8] [9] [10] [11] [12] [13]

Above $30, up to $100
  • Customs duty 0% of the value
  • Regulatory duty Rs 2,400
  • Sales tax 18% of the value
  • Mobile handset levy Rs 200

Total Rs 2,600 plus 18% of the value

Not verified yet [1] [3] [6] [7] [14] [15]

  • Customs duty 0% of the value
  • Regulatory duty Rs 2,400
  • Sales tax 18% of the value
  • Income tax (section 148) Rs 100 Not on the Active Taxpayers List: doubled, Rs 200 (rule printed as “collected, as the case may be, shall be increased by hundred percent of the rate”)
  • Mobile handset levy Rs 200

Total Rs 2,700 plus 18% of the value

  • Prescribed fine: not in the total FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. Possible rate, not confirmed: 10% of the duty and taxes (S.R.O. 50(I)/2019). Printed as “PSID for payment of duty/taxes and prescribed fine.”.

Not verified yet [1] [3] [9] [10] [11] [12] [13] [14] [15]

Above $100, up to $200
  • Customs duty 0% of the value
  • Regulatory duty Rs 6,000
  • Sales tax 18% of the value
  • Mobile handset levy Rs 200

Total Rs 6,200 plus 18% of the value

Not verified yet [1] [3] [6] [7] [16] [17]

  • Customs duty 0% of the value
  • Regulatory duty Rs 6,000
  • Sales tax 18% of the value
  • Income tax (section 148) Rs 100 Not on the Active Taxpayers List: doubled, Rs 200 (rule printed as “collected, as the case may be, shall be increased by hundred percent of the rate”)
  • Mobile handset levy Rs 200

Total Rs 6,300 plus 18% of the value

  • Prescribed fine: not in the total FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. Possible rate, not confirmed: 10% of the duty and taxes (S.R.O. 50(I)/2019). Printed as “PSID for payment of duty/taxes and prescribed fine.”.

Not verified yet [1] [3] [10] [11] [12] [13] [16] [17] [18] [19]

Above $200, up to $350
  • Customs duty 0% of the value
  • Regulatory duty Rs 8,800
  • Sales tax 18% of the value
  • Mobile handset levy Rs 1,800

Total Rs 10,600 plus 18% of the value

Not verified yet [1] [3] [6] [7] [20] [21]

  • Customs duty 0% of the value
  • Regulatory duty Rs 8,800
  • Sales tax 18% of the value
  • Income tax (section 148) Rs 970 Not on the Active Taxpayers List: doubled, Rs 1,940 (rule printed as “collected, as the case may be, shall be increased by hundred percent of the rate”)
  • Mobile handset levy Rs 1,800

Total Rs 11,570 plus 18% of the value

  • Prescribed fine: not in the total FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. Possible rate, not confirmed: 10% of the duty and taxes (S.R.O. 50(I)/2019). Printed as “PSID for payment of duty/taxes and prescribed fine.”.

Not verified yet [1] [3] [10] [11] [12] [13] [20] [21] [22]

Above $350, up to $500
  • Customs duty 0% of the value
  • Regulatory duty Rs 12,000
  • Sales tax 18% of the value
  • Mobile handset levy Rs 4,000

Total Rs 16,000 plus 18% of the value

Not verified yet [1] [3] [6] [7] [23] [24]

  • Customs duty 0% of the value
  • Regulatory duty Rs 12,000
  • Sales tax 18% of the value
  • Income tax (section 148) Rs 5,000 Not on the Active Taxpayers List: doubled, Rs 10,000 (rule printed as “collected, as the case may be, shall be increased by hundred percent of the rate”)
  • Mobile handset levy Rs 4,000

Total Rs 21,000 plus 18% of the value

  • Prescribed fine: not in the total FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. Possible rate, not confirmed: 10% of the duty and taxes (S.R.O. 50(I)/2019). Printed as “PSID for payment of duty/taxes and prescribed fine.”.

Not verified yet [1] [3] [10] [11] [12] [13] [23] [24] [25]

Above $500, up to $700
  • Customs duty 0% of the value
  • Regulatory duty Rs 17,600
  • Sales tax 25% of the value
  • Mobile handset levy Rs 8,000

Total Rs 25,600 plus 25% of the value

Not verified yet [1] [6] [7] [26] [27] [28]

  • Customs duty 0% of the value
  • Regulatory duty Rs 17,600
  • Sales tax 25% of the value
  • Income tax (section 148) Rs 11,500 Not on the Active Taxpayers List: doubled, Rs 23,000 (rule printed as “collected, as the case may be, shall be increased by hundred percent of the rate”)
  • Mobile handset levy Rs 8,000

Total Rs 37,100 plus 25% of the value

  • Prescribed fine: not in the total FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. Possible rate, not confirmed: 10% of the duty and taxes (S.R.O. 50(I)/2019). Printed as “PSID for payment of duty/taxes and prescribed fine.”.

Not verified yet [1] [10] [11] [12] [13] [26] [27] [28] [29]

Above $700
  • Customs duty 0% of the value
  • Regulatory duty Rs 17,600
  • Sales tax 25% of the value
  • Mobile handset levy Rs 16,000

Total Rs 33,600 plus 25% of the value

Not verified yet [1] [6] [7] [26] [27] [30]

  • Customs duty 0% of the value
  • Regulatory duty Rs 17,600
  • Sales tax 25% of the value
  • Income tax (section 148) Rs 11,500 Not on the Active Taxpayers List: doubled, Rs 23,000 (rule printed as “collected, as the case may be, shall be increased by hundred percent of the rate”)
  • Mobile handset levy Rs 16,000

Total Rs 45,100 plus 25% of the value

  • Prescribed fine: not in the total FBR's procedure for registering on a CNIC (and on a passport after 60 days) adds a "prescribed fine" but does not say how much it is or what it is charged on. Possible rate, not confirmed: 10% of the duty and taxes (S.R.O. 50(I)/2019). Printed as “PSID for payment of duty/taxes and prescribed fine.”.

Not verified yet [1] [10] [11] [12] [13] [26] [27] [29] [30]

Totals are for a smartphone and a payer on the Active Taxpayers List. Charges whose rate is not confirmed are listed under the total and never added to it.

  1. [1]

    Fifth Schedule to the Customs Act (2026-27), Part III, S. No. 99: smartphones, 0%, Federal Board of Revenue, page 44 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  2. [2]

    S.R.O. 1064(I)/2026 (regulatory duty), S. No. 550, Federal Board of Revenue, page 24 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  3. [3]

    Sales Tax Act, 1990, Ninth Schedule, Table-II, column (3): up to US$500, Federal Board of Revenue, page 216 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  4. [4]

    Finance Act, 2022, section 7: mobile handset levy table, S. No. 1, Federal Board of Revenue, page 111 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  5. [5]

    Finance Act, 2018, section 10(1): mobile handset levy on smart phones, Federal Board of Revenue, page 133 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

    Quoted text
    at the rates specified in column (3) of the Table below, on smart phones of different
  6. [6]

    Income Tax Ordinance, 2001, Second Schedule, Part IV, clause (60E): no section 148 tax on phones in personal baggage, Federal Board of Revenue, page 712 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  7. [7]

    S.R.O. 1063(I)/2026 (additional customs duty), paragraph 3(iv): not levied on imports under the Baggage Rules, Federal Board of Revenue, page 2 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

    Quoted text
    (iv) import under the Baggage Rules, 2006
  8. [8]

    Income Tax Ordinance, 2001, First Schedule, Part II, mobile phone table, S. No. 1, Federal Board of Revenue, page 553 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  9. [9]

    Income Tax Ordinance, 2001, First Schedule, Part II, mobile phone table, S. No. 2, Federal Board of Revenue, page 553 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  10. [10]

    Income Tax Ordinance, 2001, Tenth Schedule, rule 1: rate doubled for persons not on the Active Taxpayers' List, Federal Board of Revenue, page 798 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

    Quoted text
    collected, as the case may be, shall be increased by hundred percent of the rate
  11. [11]

    S.R.O. 1063(I)/2026 (additional customs duty), paragraph 3(iii): not levied on imports under the Fifth Schedule (phones are not excepted), Federal Board of Revenue, page 2 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  12. [12]

    Customs General Order 01 of 2019 (as amended), paragraph 2-B: local applicants pay duty, taxes and the prescribed fine, Federal Board of Revenue, page 4 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

    Quoted text
    PSID for payment of duty/taxes and prescribed fine.
  13. [13]

    S.R.O. 50(I)/2019: fine of 10% of the duty and taxes on phones brought in against the rules (not confirmed for DIRBS), Federal Board of Revenue, page 1 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

    Quoted text
    ten percent of the amount of duty and taxes involved thereon.
  14. [14]

    S.R.O. 1064(I)/2026 (regulatory duty), S. No. 551, Federal Board of Revenue, page 24 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  15. [15]

    Finance Act, 2022, section 7: mobile handset levy table, S. No. 2, Federal Board of Revenue, page 111 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  16. [16]

    S.R.O. 1064(I)/2026 (regulatory duty), S. No. 552, Federal Board of Revenue, page 24 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  17. [17]

    Finance Act, 2026, section 7: mobile handset levy S. No. 3 changed from Rs 600 to Rs 200, Federal Board of Revenue, page 76 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  18. [18]

    Income Tax Ordinance, 2001, First Schedule, Part II, mobile phone table, S. No. 3, Federal Board of Revenue, page 553 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  19. [19]

    Income Tax Ordinance, 2001, footnote: S. No. 3 changed from Rs 930 by the Finance Act, 2026, Federal Board of Revenue, page 553 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

    Quoted text
    The figure “930” substituted by the Finance Act, 2026.
  20. [20]

    S.R.O. 1064(I)/2026 (regulatory duty), S. No. 553, Federal Board of Revenue, page 24 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  21. [21]

    Finance Act, 2022, section 7: mobile handset levy table, S. No. 4, Federal Board of Revenue, page 111 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  22. [22]

    Income Tax Ordinance, 2001, First Schedule, Part II, mobile phone table, S. No. 4, Federal Board of Revenue, page 553 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  23. [23]

    S.R.O. 1064(I)/2026 (regulatory duty), S. No. 554, Federal Board of Revenue, page 24 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  24. [24]

    Finance Act, 2022, section 7: mobile handset levy table, S. No. 5, Federal Board of Revenue, page 111 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  25. [25]

    Income Tax Ordinance, 2001, First Schedule, Part II, mobile phone table, S. No. 5, Federal Board of Revenue, page 553 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  26. [26]

    S.R.O. 1064(I)/2026 (regulatory duty), S. No. 555, Federal Board of Revenue, page 24 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  27. [27]

    Sales Tax Act, 1990, Ninth Schedule, Table-II, column (3): above US$500, Federal Board of Revenue, page 216 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  28. [28]

    Finance Act, 2022, section 7: mobile handset levy table, S. No. 6, Federal Board of Revenue, page 111 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  29. [29]

    Income Tax Ordinance, 2001, First Schedule, Part II, mobile phone table, S. No. 6, Federal Board of Revenue, page 553 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

  30. [30]

    Finance Act, 2022, section 7: mobile handset levy table, S. No. 7, Federal Board of Revenue, page 111 (download1.fbr.gov.pk, official), retrieved 10 Oct 2026

How the estimate works
The phone's value
Customs charges on the phone's value per set in US dollars (C&F). FBR's valuation rulings fix that value for listed phones (VR 1834/2023; VR 1999/2025 for new iPhones). For the 15 phones we list, we use a value from a named source: an official customs valuation where there is one, otherwise the official launch price, which makes the result an estimate.
Exchange rate
Slabs charged as a percentage need the value in rupees. For goods cleared through the customs computer system, the Customs Act uses the exchange rate in force on the day before the duty is paid (sections 30A and 31A); we assume DIRBS registrations follow this. FBR points to the National Bank of Pakistan for its rates. Unless you enter a rate, the calculator uses Rs 277.40 per US dollar, the rate FBR's WeBOC duty calculator showed on 10 Oct 2026, and says so once it is more than 7 days old. Official rate source
Verified or not
“Verified” means a value matches an official document we saved, linked in the table. “Not verified yet” values come from the table as we read it and are shown for information. This table: not verified yet.
Corrections
We re-check the table when a change is announced. Spotted a difference? Tell us.
Legal basis and notes
  • These amounts are our reading of the official instruments in force on 10 Oct 2026. FBR and PTA publish no current table per route, and we have not yet checked any amount against a payment slip (PSID) from WeBOC, so treat them as estimates. The amount on your PSID is the one that counts.
  • CNIC route fine: FBR's procedure (Customs General Order 01 of 2019) adds a "prescribed fine" for CNIC registrations and for passport registrations after 60 days, without saying how much. S.R.O. 50(I)/2019 sets a fine of 10% of the duty and taxes on phones brought in against the rules; whether WeBOC uses it for DIRBS is not confirmed, so we list it next to the total and never add it in.
  • Sales tax base: we apply 18% (25% above US$500) to the phone's value. The Sales Tax Act (section 2(46)(d)) counts customs duties in the value of imports; if WeBOC adds the regulatory duty first, sales tax is higher, by up to Rs 4,400 above US$500.
  • Active Taxpayers List: the Income Tax Ordinance (Tenth Schedule, rule 1) doubles the income tax on the CNIC route for people not on the list. FBR's 2026-27 rate card shows the same (Rs 140 to Rs 23,000 instead of Rs 70 to Rs 11,500). We have not confirmed that WeBOC applies this to DIRBS registrations.
  • Additional customs duty: none on either route, on our reading of S.R.O. 1063(I)/2026, which excludes imports under the Fifth Schedule and under the Baggage Rules. Not yet confirmed against WeBOC.
  • Customs duty: the 2026-27 Customs Tariff prints Rs 250 a set for phones, but section 18(1A) of the Customs Act applies the Fifth Schedule's 0% instead. A calculator that adds Rs 250 has used the Tariff alone.
  • Passport route: income tax under section 148 does not apply to phones brought in personal baggage (Income Tax Ordinance, Second Schedule, clause 60E).
  • Mobile handset levy: the Finance Act 2018 levies it on smart phones, so whether other phones pay it is not confirmed. Its bands are worded "Above 101 and up to 200" and so on, which leaves values such as US$100.50 between two bands; we use the same bands as the other charges.
  • Exchange rate: on 10 Oct 2026 WeBOC showed Rs 277.40 per US dollar, the same as the National Bank of Pakistan's TT selling rate of 9 Oct. Which rate WeBOC uses, and whether it is fixed when the PSID is issued or when you pay, is not confirmed.
  • Phone values: FBR's valuation rulings fix the customs value of listed phones (VR 1834/2023 for phones in general, VR 1999/2025 for new iPhones). Phones launched after them are not listed, and how WeBOC matches an IMEI to a model and value is not published. A review of phone values began in February 2026; we have not found a new ruling from it.
  • Used phones: VR 2070/2026 values used phones imported in commercial quantity, not a phone you bring in yourself. VR 1834/2023 says its values also apply to used phones of passengers; which value WeBOC uses for a passenger's used iPhone is not confirmed.
  • Passport limit: PTA allows five phones per person each calendar year. An undated FBR notice says WeBOC limits passport registrations to one set; how the two rules fit together is not confirmed.
  • Instalments: the Finance Act 2026 allows the tax on a phone registered through DIRBS to be paid in instalments "as may be prescribed". We have not found that procedure.
  • Duty-free allowance: the Baggage Rules 2006 still list one mobile phone as duty-free, but PTA's DIRBS FAQs say FBR withdrew that exemption on 30 June 2019 and every phone is taxed. We follow the FAQs; the instrument that withdrew it was not found.
  • FBR's DIRBS page still links a "Rate of Duty and Taxes on Mobile Phones" table for 2021-22. It is out of date and we do not use it.