{"source":"Mobile Rate","url":"https://mobilerate.danixsoft.com","licence":"CC BY 4.0 (our compilation; the underlying law is public)","notice":"Estimates. The amount on the PTA DIRBS payment slip (PSID) is final. Rule sets with verified=false have not been read against the primary documents.","reviewedOn":"2026-10-25","ruleSets":[{"id":"fy2026-27-smart","fy":"2026-27","form":"smart","effectiveFrom":"2026-07-01","effectiveTo":null,"verified":false,"currency":"PKR","valueBasis":"Assessed customs value in US$ (FBR valuation ruling) × customs exchange rate","slabs":[{"label":"Up to US$ 30","maxUsd":30,"regulatoryDuty":240,"salesTaxPct":18,"handsetLevy":100,"incomeTax148CnicOnly":100},{"label":"Above US$ 30, up to US$ 100","maxUsd":100,"regulatoryDuty":2400,"salesTaxPct":18,"handsetLevy":200,"incomeTax148CnicOnly":100},{"label":"Above US$ 100, up to US$ 200","maxUsd":200,"regulatoryDuty":6000,"salesTaxPct":18,"handsetLevy":200,"incomeTax148CnicOnly":100},{"label":"Above US$ 200, up to US$ 350","maxUsd":350,"regulatoryDuty":8800,"salesTaxPct":18,"handsetLevy":1800,"incomeTax148CnicOnly":970},{"label":"Above US$ 350, up to US$ 500","maxUsd":500,"regulatoryDuty":12000,"salesTaxPct":18,"handsetLevy":4000,"incomeTax148CnicOnly":5000},{"label":"Above US$ 500, up to US$ 700","maxUsd":700,"regulatoryDuty":17600,"salesTaxPct":25,"handsetLevy":8000,"incomeTax148CnicOnly":11500},{"label":"Above US$ 700","maxUsd":null,"regulatoryDuty":17600,"salesTaxPct":25,"handsetLevy":16000,"incomeTax148CnicOnly":11500}],"references":{"rd":{"cite":"SRO 1064(I)/2026","title":"Regulatory duty on imported mobile phones, from 1 July 2026","url":null,"verified":false},"st":{"cite":"Sales Tax Act 1990, Ninth Schedule, Table-II","title":"Sales tax on mobile phones (fixed share of value)","url":null,"verified":false},"levy":{"cite":"Finance Act 2018, s.10 (as amended)","title":"Mobile handset levy","url":null,"verified":false},"it148":{"cite":"Income Tax Ordinance 2001, s.148; First Schedule, Part II","title":"Income tax collected at import (CNIC route only)","url":null,"verified":false}},"secondarySource":{"name":"mytaxcalculator.pk (reviewed there 5 Aug 2026)","url":"https://www.mytaxcalculator.pk/pta-tax-calculator","checkedOn":"2026-10-25"},"ambiguities":["The published slab labels leave gaps (30/31, 100/101, 200/201, 350/351, 500/501, 700/701). We read each slab as \"above the previous limit, up to and including this limit\".","Whether sales tax is charged on the value alone or on the value plus duties. We charge it on the value alone, as the secondary source does.","The FY2026-27 regulatory duty SRO was reportedly a poor scan; the secondary source reconstructed the amounts as 80% of FY2025-26.","Whether the non-filer (non-ATL) rate doubles the s.148 income tax. We do not apply any doubling.","No official schedule was found for the fine on late CNIC registration, so no fine is added."]}]}