iPhone 15 Pro Max PTA tax in Pakistan for 2026-27 is about Rs 100,080 on a passport, Rs 111,580 for a CNIC filer and Rs 123,080 for a CNIC non-filer for the 256GB model. That uses FBR’s customs value of US$960 for a new 15 Pro Max 256GB and the rates in force since 1 July 2026. The 512GB (US$1,140) and 1TB (US$1,320) pay more, and DIRBS shows the final amount for your IMEI.
Last checked: 20 October 2026. Sources are linked in the text.
iPhone 15 Pro Max PTA tax by storage
When you register a phone yourself, FBR taxes it on the value it has set for that model and storage size, not on what you paid. For the iPhone 15 range that value comes from FBR’s Valuation Ruling 1999/2025 for new iPhones (April 2025), also reported by PK Revenue and Times of Karachi. We converted at Rs 277 per US dollar; the interbank rate closed at Rs 276.91 on 17 October 2026 (The Nation).
| iPhone 15 Pro Max | FBR value (US$) | Passport (Rs) | CNIC filer (Rs) | CNIC non-filer (Rs) |
|---|---|---|---|---|
| 256GB | 960 | 100,080 | 111,580 | 123,080 |
| 512GB | 1,140 | 112,545 | 124,045 | 135,545 |
| 1TB | 1,320 | 125,010 | 136,510 | 148,010 |
Each storage step adds US$180 of value, which means about Rs 12,465 more tax. A one-rupee move in the dollar shifts the 256GB passport figure by about Rs 240.
How the 256GB figure is worked out
| Component | Rate | Amount (Rs) |
|---|---|---|
| Value in rupees | US$960 × 277 | 265,920 |
| Sales tax | 25% (value above US$500) | 66,480 |
| Regulatory duty | Fixed, above US$500 | 17,600 |
| Mobile handset levy | Fixed, above US$700 | 16,000 |
| Passport total | 100,080 | |
| Income tax, CNIC filer | Fixed | +11,500 = 111,580 |
| Income tax, CNIC non-filer | Double | +23,000 = 123,080 |
The regulatory duty already reflects the 20% cut from 1 July 2026 reported by ProPakistani. Our PTA tax calculator runs the same sum for any value.
iPhone 15 PTA tax, 15 Plus and iPhone 15 Pro PTA tax
The same ruling lists every iPhone 15 model. All amounts are at Rs 277 per dollar.
| Model and storage | FBR value (US$) | Passport (Rs) | CNIC filer (Rs) | CNIC non-filer (Rs) |
|---|---|---|---|---|
| iPhone 15 128GB | 600 | 67,150 | 78,650 | 90,150 |
| iPhone 15 256GB | 688 | 73,244 | 84,744 | 96,244 |
| iPhone 15 512GB | 860 | 93,155 | 104,655 | 116,155 |
| iPhone 15 Plus 128GB | 688 | 73,244 | 84,744 | 96,244 |
| iPhone 15 Plus 256GB | 780 | 87,615 | 99,115 | 110,615 |
| iPhone 15 Plus 512GB | 945 | 99,041 | 110,541 | 122,041 |
| iPhone 15 Pro 128GB | 790 | 88,308 | 99,808 | 111,308 |
| iPhone 15 Pro 256GB | 880 | 94,540 | 106,040 | 117,540 |
| iPhone 15 Pro 512GB | 1,060 | 107,005 | 118,505 | 130,005 |
| iPhone 15 Pro 1TB | 1,240 | 119,470 | 130,970 | 142,470 |
| iPhone 15 Pro Max 256GB | 960 | 100,080 | 111,580 | 123,080 |
The iPhone 15 128GB and 256GB and the 15 Plus 128GB fall in the US$501 to 700 bracket, where the handset levy is Rs 8,000 instead of Rs 16,000. That is why the jump from the 15 256GB (US$688) to the 15 512GB (US$860) adds almost Rs 20,000.
On tax alone, the 15 Pro 256GB costs only about Rs 5,500 less to register than the 15 Pro Max 256GB. If you are choosing between them, the price of the phone matters more than the tax gap.
Used iPhone 15 Pro Max: the dealer values are different
FBR also publishes much lower values for used phones that dealers import in commercial consignments, without boxes or accessories. These changed twice in 2026:
| Model (used, dealers’ commercial imports) | January 2026 (Ruling 2035) | April 2026 (current) |
|---|---|---|
| iPhone 15 Pro Max | US$460 | US$505 |
| iPhone 15 Pro | US$390 | US$472 |
| iPhone 15 Plus | Not in reports | US$390 |
| iPhone 15 | Not in reports | US$378 |
The January values were reported by Pakistan Observer and The News; the April values by ProPakistani and Business Recorder.
These values are not what you pay when you register a phone yourself. In August 2026, PTA told the Senate that its registration system does not separate new and used handsets and that FBR sets the tax through the IMEI, as ProPakistani reported. The dealer values do explain why a used, already PTA-approved 15 Pro Max often sells for less than a non-PTA one plus its registration tax.
Buying a used iPhone 15 Pro Max: PTA-approved vs non-PTA
Used 15 Pro Max units in Pakistan come in three types: PTA-approved (tax already paid, IMEI registered), non-PTA (no tax paid) and JV or patched units. Here is how to decide:
- Ask for the IMEI before you meet and check it on DIRBS. A registered phone shows as compliant.
- For a non-PTA phone, check the duty on the WeBOC Mobile Device Duty Information page using its IMEI. Expect around Rs 100,000 or more on a passport and Rs 111,500 or more on a CNIC, depending on storage.
- Add that tax to the asking price and compare with PTA-approved listings of the same storage and battery health. If the PTA-approved phone costs less than non-PTA plus tax, buy the PTA-approved one.
- Check that the IMEI in Settings, General, About matches the box and the DIRBS record. A mismatch can mean a replaced board or a swapped box.
- Walk away from JV units. See our list of JV iPhone disadvantages.
Our used iPhone buying guide covers battery health, Face ID and iCloud lock checks in more detail.
Passport route, 60-day rule and 120-day registration
If you bring a 15 Pro Max from abroad, register it on your passport within 60 days of arrival to avoid income tax. That saves Rs 11,500 against a CNIC filer and Rs 23,000 against a non-filer. Visitors also get a free temporary registration for 120 days. Details are in our guide to registering an iPhone without a CNIC.
Instalments are allowed by the Finance Act 2026 but were still not available on DIRBS in August 2026, so the full amount is due at once. For other models, see our iPhone PTA tax hub.
What to do if DIRBS shows a different amount
Small differences usually come from the exchange rate on the day the PSID is generated. A larger gap can mean FBR has revised the value for your model, or the IMEI is linked to a different storage size or model than you expected.
Before paying, check the same IMEI on WeBOC and confirm the model and storage shown. If they are wrong, raise a complaint through DIRBS instead of paying. If your PSID expires, generate a fresh one.
Common mistakes
- Estimating your own tax from the used-phone dealer value (US$505). Personal registration uses FBR’s model value for your IMEI.
- Ignoring storage. The 1TB costs about Rs 25,000 more to register than the 256GB.
- Paying on CNIC while still inside the 60-day passport window.
- Buying non-PTA without adding the tax to the price first.
Frequently asked questions
What is the iPhone 15 Pro Max PTA tax on passport in 2026?
About Rs 100,080 for 256GB, Rs 112,545 for 512GB and Rs 125,010 for 1TB, using FBR’s new-phone values at Rs 277 per dollar.
What is the iPhone 15 Pro Max PTA tax on CNIC?
For the 256GB model, about Rs 111,580 for a filer and Rs 123,080 for a non-filer. Check your IMEI on DIRBS for the final PSID.
What is the iPhone 15 PTA tax?
The iPhone 15 128GB (US$600) is about Rs 67,150 on a passport and Rs 78,650 for a CNIC filer. The 256GB is about Rs 73,244 on a passport.
What is the iPhone 15 Pro PTA tax?
The iPhone 15 Pro 128GB (US$790) is about Rs 88,308 on a passport and Rs 99,808 for a CNIC filer. The 1TB is about Rs 119,470 on a passport.
Is PTA tax lower on a used iPhone 15 Pro Max?
Not when you register it yourself. The lower used values apply to dealers’ commercial imports, and PTA says registration does not treat new and used phones differently.
Is a non-PTA iPhone 15 Pro Max worth buying?
Only if its price plus the DIRBS tax is lower than a PTA-approved unit in the same condition. Otherwise buy PTA-approved.
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: PTA confirms tax on old and new phones is the same
- ProPakistani: April 2026 used-phone values
- Business Recorder: Customs raises valuation on 62 used phone models
- Pakistan Observer: January 2026 used-phone values
- The News: FBR revises downward customs values for used cellphones
- ProPakistani: Regulatory duty cut from 1 July 2026
- ProPakistani: PTA instalment plans still missing
- The Nation: Interbank rate, 17 October 2026
- WeBOC Mobile Device Duty Information
- PTA DIRBS Device Registration System
