Withholding · DIRBS · Tax Year 2026-2027
iPhone PTA Tax Calculator
Every iPhone from the 8 to the 18 Pro Max. Pick your model and see the PTA/DIRBS tax on a passport and on a CNIC, with each charge — regulatory duty, sales tax, handset levy and Section 148 income tax — listed separately with its source.
Component amounts (editable)
Breakdown
Where the money goes
| Charge | Basis | Amount | Source |
|---|
Every model
iPhone PTA tax by model
| Model | US launch price | On passport | On CNIC |
|---|
Each row assessed at its US launch price and the exchange rate above. An older handset is assessed lower in practice, so treat the bottom of the table as an upper bound and enter your own assessed value for a real figure.
Reference
Statutory components by value band
| C&F value | Regulatory duty | Sales tax | Handset levy | Section 148 (CNIC) |
|---|---|---|---|---|
| Up to $30 | Rs 240 | 18% | Nil | Rs 70 |
| $30 – $100 | Rs 2,400 | 18% | Nil | Rs 100 |
| $100 – $200 | Rs 6,000 | 18% | Rs 500 | Rs 100 |
| $200 – $350 | Rs 8,800 | 18% | Rs 1,500 | Rs 970 |
| $350 – $500 | Rs 12,000 | 18% | Rs 3,500 | Rs 5,000 |
| Above $500 | Rs 17,600 | 25% | Rs 7,000 | Rs 11,500 |
Regulatory duty per SRO 1064(I)/2026; sales tax per the Ninth Schedule of the Sales Tax Act 1990; Section 148 per the First Schedule Part II of the Income Tax Ordinance 2001, with the $100–200 band cut from Rs 930 to Rs 100 by the Finance Act 2026. Smartphones pay no customs duty or additional customs duty on a personal import.
Step by step
How the figure is built
Pick the model
Fills its US launch price and the duty figures for that value band.
Correct the value
FBR assesses on its own valuation ruling. For a used phone, enter the assessed value, not the launch price.
Choose the route
Passport skips Section 148 income tax; CNIC adds it as a fixed amount.
Check the breakdown
Four charges, each with its source. If your PSID differs, edit that one component to see where.
Reading the result
Why quoted figures disagree
Search for the PTA tax on a given iPhone and you will find several different numbers. They differ because the duty is built from several components, and some published figures include everything while others quote only part of the stack.
The other reason is that the assessed value is set per model rather than per purchase, and it is revised. A figure that circulated a year ago may simply be out of date.
Passport and CNIC are different prices for the same phone
The same handset costs less to register against a passport, within the window after arrival, than against a CNIC. For a recent Pro model that difference is substantial — large enough to be worth planning a registration around, rather than discovering after the window has closed.
Check the IMEI before buying used
A second-hand phone sold locally should already be registered, and that is verifiable from the IMEI through PTA's own check before any money changes hands. Buying an unregistered device at a registered-device price means paying the duty twice over in effect — once in the price, once to PTA.
Where this stops
These figures are estimates built from the published components. PTA's DIRBS portal is the authority, and it is worth checking the specific model there before committing to a purchase.
FAQs
iPhone PTA tax FAQs
How much is the PTA tax on my iPhone?
Pick the model above and the calculator builds the figure from the four charges that actually apply: regulatory duty (a fixed amount per set for your value band), sales tax (18% of the assessed value at or below US$500, 25% above it), the mobile handset levy, and — on the CNIC route only — Section 148 income tax. A flagship assessed at its US$1,199 launch price at Rs 280 to the dollar works out near Rs 108,500 on a passport and Rs 120,000 on a CNIC.
Why is the passport figure lower than the CNIC figure?
Because Section 148 income tax is not charged when you register on a passport. The gap is therefore a fixed rupee amount — Rs 11,500 above US$500, Rs 5,000 for $350–500, Rs 970 for $200–350 — not a percentage. Any table showing the CNIC figure as a flat 10% above the passport figure is guessing.
Why does your figure differ from other PTA tax lists?
Published per-model tables disagree with each other, sometimes by 60% or more on the same phone, and at least one derives its CNIC column by multiplying its own passport column by 1.1. Rather than copy one of them, this page shows the arithmetic: every component, its statutory source and its amount. If your PSID differs, edit the component that differs and you will see exactly where the gap comes from.
What value does FBR use — what I paid?
No. FBR assesses the handset under its own customs valuation ruling, which for a used or older model is well below the launch price (the January 2026 revision cut assessed values for 62 used models). The launch price is only a starting point here; replace it with the value on your assessment or PSID.
Which figures are certain and which are not?
Certain: regulatory duty per band (SRO 1064(I)/2026 cut every band 20% for Tax Year 2026-2027, top band Rs 17,600), the 18%/25% sales tax split (Ninth Schedule of the Sales Tax Act), and the Section 148 amounts (Income Tax Ordinance, First Schedule Part II — the $100–200 band was cut from Rs 930 to Rs 100 by the Finance Act 2026). Least certain: the mobile handset levy. Rs 7,000 above US$500 is the last figure traceable to an Act; the table was amended again in 2022 and 2026 and the current schedule is not published in the sources consulted, so it is editable here.
Do smartphones pay customs duty?
Not on a personal import — smartphones are exempt from customs duty and additional customs duty, which is why those rows show zero. Basic feature phones pay a small fixed customs duty instead.
Can I pay in instalments?
Yes. The Finance Act 2026 added a provision to the Ninth Schedule letting an individual who owes tax on an imported phone through DIRBS pay in prescribed instalments, provided every instalment clears before the end of the financial year in which the phone was imported.
How long do I have to register?
Register before the grace period after first use on a Pakistani network expires, or the IMEI is blocked. The passport route is for travellers and returning overseas Pakistanis and is limited to one device a year; check the current window on the DIRBS portal, since it differs for the passport and CNIC routes.
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