Posted by You are bringing a phone from abroad. At customs, the officer asks: passport or CNIC? The answer changes how much tax you pay. On a flagship phone, the difference can be Rs 30,000 to Rs 70,000.
PTA tax on imported phones is not a flat rate. It is calculated based on the phone’s assessed value, the document you use at customs, and the phone’s category. This guide gives you the complete rate table for 2026, real examples with actual rupee amounts, and the rules for passport vs CNIC clearance.
For the full registration process and how PTA approval works, see the complete PTA mobile registration guide.
Passport vs CNIC: The Most Important Difference
The document you use at customs determines how much tax you pay. This is the single most important decision when importing a phone.
| Document Used | Tax Rate | Condition |
| Passport | 0% (exempt) | One phone per person per travel entry. Phone must be in your personal baggage. |
| CNIC | 17.5% withholding tax | Applied to the customs-assessed value of the phone. |
If you are a Pakistani traveler returning from abroad with one phone in your personal baggage and you declare it using your passport, you pay zero PTA tax. This exemption applies to one device per person per trip.
If you clear the same phone using your CNIC, or if you import through a courier or commercial channel, the 17.5% withholding tax applies to the customs-assessed value.
How PTA Tax Is Calculated: Assessed Value vs Purchase Price
Tax is not calculated on what you paid for the phone. It is calculated on the customs-assessed value, which is what Pakistan Customs determines the phone is worth in the local market. This assessed value may be higher or lower than your actual purchase price.
Example: You buy an iPhone 15 for $800 overseas. Pakistan Customs assesses it at Rs 220,000. Your PTA tax is 17.5% of Rs 220,000 = Rs 38,500. Your purchase price in dollars does not matter for tax calculation.
PTA Tax Rate Table by Phone Value Category (2026)
Customs categorizes phones into value brackets. Each bracket has a fixed tax amount or percentage. These are the current slabs:
| Phone Value (USD) | Approx. PKR Value | Tax via Passport | Tax via CNIC (17.5%) |
| Up to $30 | Up to Rs 8,400 | 0% | Rs 0 – 1,470 |
| $30 to $100 | Rs 8,400 – Rs 28,000 | 0% | Rs 1,470 – 4,900 |
| $100 to $200 | Rs 28,000 – Rs 56,000 | 0% | Rs 4,900 – 9,800 |
| $200 to $350 | Rs 56,000 – Rs 98,000 | 0% | Rs 9,800 – 17,150 |
| $350 to $500 | Rs 98,000 – Rs 140,000 | 0% | Rs 17,150 – 24,500 |
| $500 to $700 | Rs 140,000 – Rs 196,000 | 0% | Rs 24,500 – 34,300 |
| Above $700 | Above Rs 196,000 | 0% | Rs 34,300+ |
Note: PKR values are approximate based on prevailing exchange rate at time of publication. Customs uses its own assessed rate which may vary. Verify exact tax amounts on pta.gov.pk or with customs at time of import.
PTA Tax on Popular Phone Models (2026)
Below are estimated PTA tax amounts for commonly imported phones. These are based on typical customs-assessed values for each model. Actual tax may vary depending on the variant (storage size, RAM) and the date of assessment.
| Phone Model | Customs Assessed Value (approx) | Tax via CNIC (17.5%) | Tax via Passport |
| Samsung Galaxy A15 | Rs 45,000 – 55,000 | Rs 7,875 – 9,625 | 0% |
| Xiaomi Redmi Note 13 | Rs 50,000 – 65,000 | Rs 8,750 – 11,375 | 0% |
| Samsung Galaxy S23 | Rs 180,000 – 210,000 | Rs 31,500 – 36,750 | 0% |
| iPhone 14 | Rs 195,000 – 230,000 | Rs 34,125 – 40,250 | 0% |
| iPhone 15 | Rs 220,000 – 265,000 | Rs 38,500 – 46,375 | 0% |
| iPhone 15 Pro | Rs 290,000 – 350,000 | Rs 50,750 – 61,250 | 0% |
| iPhone 15 Pro Max | Rs 340,000 – 410,000 | Rs 59,500 – 71,750 | 0% |
| Samsung Galaxy S24 Ultra | Rs 310,000 – 380,000 | Rs 54,250 – 66,500 | 0% |
| Google Pixel 8 | Rs 220,000 – 270,000 | Rs 38,500 – 47,250 | 0% |
Note: These are estimates based on typical customs assessments. Actual assessed value at customs may differ. Tax is always 17.5% of the assessed value via CNIC. Passport route is always 0% for one phone per trip.
PTA Tax on Budget Phones Under Rs 50,000
If you are looking for phones in the affordable range, the tax amounts are lower but still worth knowing before you buy or import.
For recommendations on which phones offer the best value in this segment, see best mobile phones under Rs 50,000 in Pakistan.
| Phone Model | Approx Market Price | Estimated PTA Tax via CNIC |
| Tecno Spark 20 | Rs 28,000 – 32,000 | Rs 4,900 – 5,600 |
| Infinix Hot 40 | Rs 30,000 – 36,000 | Rs 5,250 – 6,300 |
| Xiaomi Redmi 13C | Rs 32,000 – 38,000 | Rs 5,600 – 6,650 |
| Samsung Galaxy A05 | Rs 35,000 – 42,000 | Rs 6,125 – 7,350 |
| Vivo Y18 | Rs 36,000 – 44,000 | Rs 6,300 – 7,700 |
Rules and Conditions for Passport Exemption
The passport exemption is available but has strict conditions. Failing any one of these means customs will apply the CNIC rate:
- One phone per trip: Only one phone per person per customs entry is exempt. If you carry two phones, the second is taxed at the CNIC rate.
- Personal baggage only: The phone must be in your personal carry-on or checked baggage. A phone shipped as cargo or courier is not eligible for passport exemption.
- Must be declared at customs: You must declare the phone at customs. An undeclared phone found during inspection is subject to penalties on top of the standard tax.
- Passport must be valid: You are using your international travel document. The exemption is linked to the traveler, not the device.
Buying from Local Dealers: Is Tax Already Included?
When you buy a phone from an authorized retailer or dealer in Pakistan, the PTA tax is already factored into the price. You do not pay it separately. The retailer has already cleared the phone through customs and paid the applicable tax.
When buying from a grey market seller or an individual who imported the phone themselves, always ask whether the phone is PTA approved and whether tax has been paid.
Verify this independently by checking the IMEI. See how to check if a phone is PTA approved before buying from any unofficial source.
Frequently Asked Questions
Q: What if I bring two phones using my passport?
One phone is exempt. The second phone is taxed at 17.5% of its assessed value using CNIC rates. You cannot claim passport exemption for multiple devices in one trip.
Q: Does the tax change if the phone is a gift?
No. If the phone is in your personal baggage and you declare it with your passport, one phone is still exempt. If it arrives via courier as a gift, it is taxed at standard commercial rates.
Q: Can I pay PTA tax after the phone arrives in Pakistan?
If the phone entered through official customs channels, tax must be paid at that stage. If you brought it in undeclared and are now trying to register it, you can pay the tax through the PTA portal during registration, though penalties may apply.
Q: Why is the assessed value different from my purchase price?
Pakistan Customs maintains its own reference values for each phone model based on international market prices converted at their own rate. Your actual purchase price is not used for tax calculation.
Q: Is PTA tax the same as customs duty?
No. PTA tax is a withholding tax collected by customs on behalf of FBR. There may be additional customs duty and regulatory duty on top of PTA withholding tax for certain phone categories. The rates shown in this guide are PTA withholding tax only.
Q: Do 5G phones have higher PTA tax?
No. The tax is based on the assessed value of the phone, not whether it supports 5G. A 5G phone is taxed the same way as a 4G phone in the same value bracket. For 5G network availability, see the 5G in Pakistan guide.
Plan Your Phone Purchase or Import Around These Rates
- Importing a phone and want to register it after arrival? Follow the full PTA registration process.
- Buying a used phone? Always check the IMEI first. See how to check if a mobile is PTA approved.
- Not sure which phone to buy in your budget? See best mobile phones under Rs 50,000 for top picks.
- Buying used and want to inspect it properly? Go through the 12-point used phone buying checklist before paying.
- Interested in 5G-ready phones? See 5G in Pakistan – status, ready phones, what to expect.