iPhone PTA Tax in Pakistan 2026–27: Every Model, Passport vs CNIC

iPhone PTA tax in Pakistan for 2026–27 ranges from about Rs 25,800 for an iPhone XR 64GB on a passport to about Rs 158,300 for an iPhone 16 Pro Max 1TB on a CNIC as a non-filer. These figures use FBR’s customs values for new iPhones (Valuation Ruling 1999/2025) and the rates in force since 1 July 2026. The iPhone 17 series and iPhone Air have no published FBR value yet, so check them by IMEI. The passport route is always cheaper because it has no income tax.

Last checked: 20 October 2026. Sources are linked in the text.

iPhone PTA tax for every model (2026–27)

When you register a phone yourself on DIRBS, FBR charges tax on the value it has set for that model and storage size. The values below come from FBR’s Valuation Ruling 1999/2025 for new iPhones (April 2025), as also reported by PK Revenue and listed in full by Times of Karachi. We converted at Rs 277 per US dollar, close to the interbank close of Rs 276.91 on 17 October 2026 reported by The Nation.

Each row shows the lowest storage version. Bigger storage has a higher FBR value and a higher tax; the model guides linked further down list every size.

A few notes on the table. The iPhone 13 Pro Max and 14 Pro Max rows show the storage size covered in detail in our model guides; the 13 Pro Max 128GB is valued at US$658 (about Rs 71,166 on passport) and the 14 Pro Max 128GB at US$824 (about Rs 90,662). The FBR scan is hard to read for the iPhone 11 64GB, so that value (US$323) comes from the Times of Karachi transcription. These are estimates: DIRBS shows the final figure for your IMEI.

What about the iPhone 17 series and iPhone Air?

We could not find any FBR valuation ruling that covers the iPhone 17, iPhone Air, 17 Pro or 17 Pro Max. Some sites quote amounts such as Rs 204,954 on passport for the 17 Pro Max (PhoneWorld), but those cannot be rebuilt from the 2026-27 formula: they show a CNIC-to-passport gap of up to Rs 20,500 when the rules fix it at Rs 11,500 for filers. Treat them as unverified and check your IMEI. Our iPhone 17 Pro Max PTA tax guide explains how to read the value FBR shows.

How the tax is worked out

PTA does not set the tax. FBR collects it through PTA’s DIRBS system, and it has four parts:

1. Sales tax: 18% of the phone’s rupee value up to US$500, and 25% above US$500.
2. Regulatory duty: a fixed amount by value bracket, up to Rs 17,600 for phones above US$500. This was cut by 20% from 1 July 2026, as ProPakistani reported.
3. Mobile handset levy: Rs 100 to Rs 16,000 by bracket. Phones above US$700 pay Rs 16,000.
4. Income tax: CNIC route only. Rs 100 to Rs 11,500 for filers, double for non-filers.

Example: an iPhone 15 Pro Max 256GB is valued at US$960, which is Rs 265,920. Sales tax at 25% is Rs 66,480. Add Rs 17,600 regulatory duty and Rs 16,000 levy for Rs 100,080 on a passport, then Rs 11,500 more for a CNIC filer.

Watch the US$500 line. The iPhone 11 Pro Max 64GB (US$508) and iPhone 11 Pro 64GB (US$462) are close in value, but the Pro Max crosses US$500, so it pays about Rs 21,700 more. Our PTA tax calculator shows the effect for any value.

Passport vs CNIC: which route is cheaper

The passport route has no income tax, so it costs less on every model. On a phone above US$500 the saving is Rs 11,500 against a CNIC filer and Rs 23,000 against a non-filer.

You can use it only if you register the phone on your passport within 60 days of arriving in Pakistan. Visitors and overseas Pakistanis can also get a free temporary registration for 120 days, which lets the phone work on local SIMs without paying tax. After that you must pay or the phone is blocked. Our guide on registering an iPhone without a CNIC covers the passport steps.

If you missed the 60-day window or bought the phone locally as non-PTA, you pay on a CNIC. Being on FBR’s Active Taxpayers List halves the income tax part.

Used iPhones: why dealer stock is cheaper

FBR also sets separate, much lower values for used phones imported by dealers in commercial quantities. These were cut in January 2026 (Ruling 2035, reported by The News) and raised again in April 2026 (ProPakistani, Business Recorder).

These values do not apply when you register a phone yourself. PTA told the Senate in August 2026 that registration does not treat new and used phones differently. They explain why a used, already PTA-approved iPhone from a dealer often costs less than buying a non-PTA one and registering it.

How to check the exact iPhone PTA tax by IMEI

1. Dial *#06# on the iPhone, or open Settings, General, About, and note both IMEI numbers.
2. Open the WeBOC Mobile Device Duty Information page and enter the IMEI to see the duty FBR has set.
3. To register, go to DIRBS Device Registration System, sign up with your CNIC or passport and mobile number, and choose individual registration.
4. Enter the IMEI(s). DIRBS generates a PSID with the exact tax.
5. Pay the PSID through your banking app, JazzCash, Easypaisa or a bank branch. Registration usually updates within a day.

The Finance Act 2026 allows PTA tax in instalments, but DIRBS had not started offering it as of August 2026.

Common mistakes

• Using the used-phone dealer values to estimate your own registration. DIRBS uses the model value linked to your IMEI.
• Missing the 60-day passport window and then paying the higher CNIC rate.
• Buying a “PTA approved” used iPhone without checking the IMEI on DIRBS. Read our used iPhone buying guide before you pay.
• Confusing JV iPhones with PTA-approved ones. See the disadvantages of JV iPhones.

iPhone PTA tax by model: detailed guides

• iPhone 18 Pro Max PTA tax
• iPhone 17 Pro Max PTA tax (with iPhone 17, Air and 17 Pro)
• iPhone 16 Pro Max PTA tax (all iPhone 16 models)
• iPhone 15 Pro Max PTA tax (all iPhone 15 models)
• iPhone 14 PTA tax
• iPhone 13 Pro Max PTA tax

For Samsung, Google Pixel and other brands, see the full PTA tax guide.

Frequently asked questions

What is the PTA tax on iPhone 11 in 2026?

For the iPhone 11 128GB (FBR value US$346), about Rs 27,852 on a passport and Rs 28,822 on a CNIC as a filer. The 64GB is slightly lower.

How much is the iPhone 12 PTA tax?

The iPhone 12 64GB (US$449) is about Rs 38,387 on a passport and Rs 43,387 on a CNIC as a filer. The 12 Pro Max 128GB (US$616) is about Rs 68,258 on a passport.

What is the 11 Pro Max PTA tax?

The iPhone 11 Pro Max 64GB is valued at US$508, just above US$500, so it pays about Rs 60,779 on a passport, Rs 72,279 for a CNIC filer and Rs 83,779 for a non-filer.

What is the PTA tax on iPhone X and iPhone XR?

The iPhone X 64GB (US$347) is about Rs 27,901 on a passport. The iPhone XR 64GB (US$305) is about Rs 25,807 on a passport and Rs 26,777 on a CNIC as a filer.

Is PTA tax on iPhone cheaper on passport than CNIC?

Yes. The passport route has no income tax, so you save Rs 970 to Rs 23,000 on most iPhones, depending on the bracket and your filer status. You must register within 60 days of arrival.

Is PTA tax lower on a used iPhone?

Not for personal registration. The lower used-phone values apply to dealers’ commercial imports, and PTA has said registration does not treat new and used phones differently.

Why is the DIRBS amount different from this table?

DIRBS uses FBR’s value for your exact IMEI and the customs exchange rate on the day. A one-rupee move in the dollar changes the tax on a US$1,000 iPhone by about Rs 250.

Sources

• FBR: Valuation Ruling 1999/2025, new iPhones (PDF)
• PK Revenue: FBR issues fresh customs valuation for Apple iPhones
• Times of Karachi: full list of new iPhone customs values
• ProPakistani: April 2026 used-phone values
• Business Recorder: Customs raises valuation on 62 used phone models
• The News: January 2026 used-phone values
• ProPakistani: PTA confirms tax on old and new phones is the same
• ProPakistani: PTA instalment plans still missing
• ProPakistani: Regulatory duty cut from 1 July 2026
• PhoneWorld: iPhone 17 series PTA tax (unverified figures)
• The Nation: Interbank rate, 17 October 2026
• WeBOC Mobile Device Duty Information (IMEI search)
• PTA DIRBS Device Registration System