If you are bringing a phone into Pakistan, the tax you pay is not one number. This page explains the part that the FBR rate card publishes, the advance income tax on imported mobile phones, and what it does not cover. Rates below come from the ICMA Tax Rate Cards for tax years 2025-26 and 2026-27, which summarise the Finance Acts.
What this tax is, and what it is not
Under Section 148 of the Income Tax Ordinance, an advance income tax is collected on imported mobile phones. The amount depends on the phone’s C&F value (cost plus freight, in US dollars) and on whether it is imported fully built (CBU) or as a kit for local assembly (CKD/SKD). It is adjustable against your income tax when you file a return if you are a taxpayer.
Customs duty and sales tax are separate and are worked out by Pakistan Customs when the device is registered. We do not publish a flat figure for those, because they depend on the device and its declared value. For the exact assessed amount of a specific phone, use the PTA DIRBS status check and the Customs WeBOC lookup with the phone’s IMEI.
Advance tax on imported mobile phones
| C&F value of the phone | 2026-27 CBU | 2026-27 CKD/SKD | 2025-26 CBU | 2025-26 CKD/SKD |
|---|---|---|---|---|
| Up to $30 (not a smartphone) | Rs. 70 | Nil | Rs. 70 | Nil |
| Over $30 up to $100, and smartphones up to $100 | Rs. 100 | Nil | Rs. 100 | Nil |
| Over $100 up to $200 | Rs. 100 | Nil | Rs. 930 | Nil |
| Over $200 up to $350 | Rs. 970 | Nil | Rs. 970 | Nil |
| Over $350 up to $500 | Rs. 5,000 | Rs. 3,000 | Rs. 5,000 | Rs. 3,000 |
| Over $500 | Rs. 11,500 | Rs. 5,200 | Rs. 11,500 | Rs. 5,200 |
The only band that changed between the two years is USD 100 to 200 for CBU phones: Rs. 930 in 2025-26, Rs. 100 in 2026-27. The card also lists a 100% increase in advance tax for persons not on the Active Taxpayer List for import-stage taxes generally, so confirm how it applies to your case.
Import advance tax calculator
This is only the Section 148 advance income tax. It does not include customs duty or sales tax.
Model guides
- iPhone 16 Pro Max
- iPhone 15 Pro Max
- iPhone 14 Pro Max
- iPhone 13 Pro Max
- Samsung S24 Ultra
- Samsung S23 Ultra
Common questions
Is this the total PTA tax on my phone?
No. It is the advance income tax only. Customs duty and sales tax are added when the phone is registered, and the total depends on the device.
Why does the amount depend on the dollar value?
The card sets the tax by C&F value bands. A phone above USD 500 pays Rs. 11,500 as a CBU import in both years.
Does being a filer help?
The tax is an advance tax, so a taxpayer can adjust it against their annual liability. Being on the Active Taxpayer List also matters for many other withholding taxes. Our team can register your NTN and file your return.
Where do these rates come from?
From the ICMA Tax Rate Cards for tax years 2025-26 and 2026-27, which summarise the Finance Acts. Check the current FBR notification before you pay.
This page is general guidance, not tax advice. Rates can change with each Finance Act.