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PTA Tax Slabs 2026-27
Tax year 2026-27 · Updated Sep 24, 2026 · TaxGuide
PTA tax slabs for 2026-27 are four charges on the phone’s C&F value in US dollars. They are not one “passport” total and one “CNIC” total. Those two columns belong to an older FBR sheet. The current sales-tax schedule uses 18% up to USD 500 and 25% above USD 500.
Run a number on the PTA tax calculator. The payable amount is still the PSID.
Regulatory duty
SRO 1064(I)/2026, from 1 July 2026, charges a fixed amount per set: Rs 240 up to USD 30, Rs 2,400 to USD 100, Rs 6,000 to USD 200, Rs 8,800 to USD 350, Rs 12,000 to USD 500, and Rs 17,600 above USD 500.
Sales tax
18% of the rupee customs value up to USD 500. 25% above USD 500. This is the only line that moves when the dollar rate changes.
Handset levy and income tax
The handset levy on a smartphone runs from Rs 100 to Rs 16,000 by value band, including splits above USD 500 and USD 700. Section 148 income tax is a fixed rupee amount and doubles when the applicant is not on the Active Taxpayers List. A phone that is not a smartphone uses the lower income-tax row up to USD 30 and does not pay the handset levy.
Filer status does not remove customs duty. PTA’s FAQ says there is no filer rebate on the duty itself.
What this page does not guess
- A cheaper passport total. Travellers still register on a passport within 60 days of arrival, but this schedule does not print a second rupee column for that path.
- A model’s assessed value. FBR’s valuation ruling sets the customs value of a used model. Type that dollar figure into the calculator. Do not type the shop price.
- Instalments. Finance Act 2026 allows them through DIRBS if every instalment is paid before the financial year of import ends. Use that only if the DIRBS screen offers it.
Temporary registration for an overseas Pakistani or a foreign visitor is separate: one phone, 120 days from arrival, no duty, and only the declared local SIM works.
Questions
Where do I pay PTA tax?
Pay the PSID from DIRBS at a commercial bank. The payment goes to FBR. A wallet works only when it accepts that PSID.
TaxGuide.pk provides informational estimates based on the selected tax year and published rules. Verify final tax obligations with official sources or a qualified tax professional.