PTA tax on mobile phones: the current rules
The slab table for FY2026-27, with the legal reference for each column, what is still unclear in the rules, and how to pay.
PTA tax on a phone is the sum of four parts: a fixed regulatory duty for the phone’s value slab, sales tax at a percentage of the value in rupees, a fixed mobile handset levy for the slab, and, on the CNIC route only, a fixed income tax under s.148. The value is the assessed customs value in US$ converted at the customs exchange rate on the day.
The tax rules here have not yet been checked against the SRO text. Each figure comes from a named secondary source. Check the SRO, and treat the amount on your DIRBS payment slip (PSID) as final.
Slab table, smartphones
Rules for FY2026-27, in force from 1 Jul 2026
| Assessed value (US$) | Regulatory dutySRO 1064(I)/2026 | Sales taxSales Tax Act 1990, Ninth Schedule, Table-II | Mobile handset levyFinance Act 2018, s.10 (as amended) | Income tax (s.148)Income Tax Ordinance 2001, s.148; First Schedule, Part II |
|---|---|---|---|---|
| Up to US$ 30 | Rs 240 | 18% | Rs 100 | Rs 100 |
| Above US$ 30, up to US$ 100 | Rs 2,400 | 18% | Rs 200 | Rs 100 |
| Above US$ 100, up to US$ 200 | Rs 6,000 | 18% | Rs 200 | Rs 100 |
| Above US$ 200, up to US$ 350 | Rs 8,800 | 18% | Rs 1,800 | Rs 970 |
| Above US$ 350, up to US$ 500 | Rs 12,000 | 18% | Rs 4,000 | Rs 5,000 |
| Above US$ 500, up to US$ 700 | Rs 17,600 | 25% | Rs 8,000 | Rs 11,500 |
| Above US$ 700 | Rs 17,600 | 25% | Rs 16,000 | Rs 11,500 |
Income tax (s.148): CNIC route only.
How the tax is worked out
Total = regulatory duty (fixed per slab) + sales tax (a percentage of the value in rupees) + mobile handset levy (fixed per slab) + income tax under s.148 (CNIC route only). The value is the assessed customs value in US$ from the FBR valuation ruling for the model, converted at the customs exchange rate on the day.
A worked example
iPhone 16 (128 GB) at an assessed US$ 666 and Rs 280 per US$, the example our calculator is tested against (not today’s customs rate):
- Value in rupees: Rs 186,480 · Slab: Above US$ 500, up to US$ 700
- Regulatory duty: Rs 17,600
- Sales tax: Rs 46,620
- Mobile handset levy: Rs 8,000
- Income tax (s.148): Rs 11,500 (CNIC route only)
- Total: Passport Rs 72,220 · CNIC Rs 83,720
Passport or CNIC
Passport route: a phone brought in your personal baggage and registered within 60 days of arrival; s.148 income tax is not charged. CNIC route: a phone bought locally or registered later; s.148 income tax is added, and a fine may apply (we found no official fine schedule, so we add none).
Open questions in the rules
We publish these rather than guess. How we read each one:
- 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.
How to pay
- Open the PTA DIRBS portal and enter the phone’s IMEI.
- Choose passport or CNIC and fill in the details it asks for.
- The portal issues a payment slip (PSID) with the official amount. Pay it at a bank or by app.
Where these figures come from
- SRO 1064(I)/2026: Regulatory duty on imported mobile phones, from 1 July 2026 Unverified, check the SROPrimary document not yet archived
- Sales Tax Act 1990, Ninth Schedule, Table-II: Sales tax on mobile phones (fixed share of value) Unverified, check the SROPrimary document not yet archived
- Finance Act 2018, s.10 (as amended): Mobile handset levy Unverified, check the SROPrimary document not yet archived
- Income Tax Ordinance 2001, s.148; First Schedule, Part II: Income tax collected at import (CNIC route only) Unverified, check the SROPrimary document not yet archived
Secondary source used until the SROs are read: mytaxcalculator.pk (reviewed there 5 Aug 2026), checked on 25 Oct 2026. mytaxcalculator.pk/pta-tax-calculator
Questions
How is PTA tax calculated?
Regulatory duty (fixed per value slab) + sales tax (a percentage of the value in rupees) + mobile handset levy (fixed per slab) + income tax under s.148 (CNIC route only). The value is the assessed customs value in US$ times the customs exchange rate on the day.
Is this the official PTA tax?
No. It is an estimate from the published rules. The official amount is only on the payment slip (PSID) issued by the PTA DIRBS portal after you enter the IMEI.
Why do websites show different PTA tax for the same phone?
Mostly because they use different assessed values and exchange rates, often without saying which. Sales tax is a percentage of the value in rupees, so both move the total a lot.
Is the passport route cheaper?
Under the rules on file, yes: the passport route does not add the s.148 income tax. It applies to a phone brought in your baggage and registered within 60 days of arrival.