# PTA tax on phones: registering a phone from abroad, and the free period for visitors

URL: https://which.pk/travel/guides/pta-tax-mobile/
Author: Asif
Updated: 15 Oct 2026

## Summary

To use a foreign phone on a Pakistani SIM, register it in DIRBS and pay FBR's duty and taxes, often called PTA tax. Visitors can instead register one phone free per visit; it is blocked after 120 days. From 1 July 2026 the charges are Rs 250 customs duty, regulatory duty of Rs 240 to Rs 17,600 by value band, and 18% or 25% sales tax. On CNIC you also pay advance income tax. There is no official all-in table: DIRBS shows the exact amount on your PSID.

## Key facts

- Free use for visitors: 120 days, one phone per visit
- Paid registration on passport: Within 60 days of arrival
- Sales tax (as of 2026-27): 18% up to $500, 25% above
- Regulatory duty (from 1 July 2026): Rs 240 to Rs 17,600 per phone

If you are visiting Pakistan from abroad, you don't have to pay PTA tax on one mobile phone: a **free temporary registration** lets it work on a Pakistani SIM for **120 days**. To keep a phone working longer, you register it in DIRBS and pay FBR's duty and taxes. From 1 July 2026 that means **Rs 250** customs duty, **Rs 240 to Rs 17,600** regulatory duty by value band and **18% or 25%** sales tax. On CNIC you also pay advance income tax.

**Free period for visitors:** 120 days, one phone per visit (FBR Customs General Order 01 of 2019 as amended, and FBR's 7 March 2022 notice. The phone works only with the Pakistani SIM you register it with.)

## What is PTA tax, and who has to pay it?

"PTA tax" is the everyday name for FBR's customs duty and taxes on a phone brought from abroad. Phones are registered in **DIRBS**, PTA's device registration system, and a registered phone is white-listed there. FBR sets and collects the duty and taxes.

FBR's Customs General Order 01 of 2019, as amended up to 21 March 2024 (the mobile phone CGO), sets out three routes:

- **Temporary registration, free:** for overseas Pakistanis and foreigners on short visits, one phone only.
- **Passport registration, paid:** for a phone you brought in your accompanied baggage, within **60 days** of arrival.
- **CNIC registration, paid:** for local residents. This route costs more, as shown below.

A phone you order by post or courier is released only after you show you have paid a PSID (Payment Slip ID) generated through DIRBS.

## How does the free 120-day registration for overseas Pakistanis work?

FBR announced the temporary registration with PTA, FIA and the mobile operators on 7 March 2022. It is for overseas Pakistanis and foreigners on short visits, including people working or studying abroad, who don't plan to keep the phone in Pakistan. PTA said on 2 July 2025 that overseas Pakistanis can use it for 120 days on each visit.

The rules in the mobile phone CGO:

- **One phone only.** The facility covers a single handset.
- **SIM in your own name.** You give your passport number, arrival date, intended departure date, a Pakistani SIM issued in your name, and the phone's IMEI (its unique device number). Your arrival is checked against FIA's border records and the SIM's owner against the operator's records.
- **That SIM only.** The IMEI is paired with the SIM you declared. With any other SIM, the phone gets no network.
- **Blocked after 120 days.** After 120 days, the IMEI is blacklisted from local networks. On a later visit, you apply again with the same details.
- **No passing it on.** An IMEI already used for the facility can't use it again on someone else's passport. That phone must then be registered by paying duty and taxes.

**The old duty-free phone rule has gone:** Some guides still say overseas Pakistanis can bring one phone free of tax. FBR's DIRBS FAQs say the Baggage Rules were amended by the Finance Act 2019 and that facility was withdrawn from 1 July 2019. We found nothing that brings it back. The free option now is the 120-day temporary registration.

## How much is PTA tax on a mobile in 2026-27?

The charges depend on the phone's value in US dollars, as customs assesses it. The table lists each charge from 1 July 2026, as of October 2026. **FBR publishes no official all-in total per band.** DIRBS works out the exact amount when it issues your PSID.

| Phone value | Customs duty | Regulatory duty | Sales tax | Advance income tax on CNIC: filer / not on ATL |
|---|---|---|---|---|
| Up to $30 | Rs 250 | Rs 240 | 18% of value | Rs 70 / Rs 140 (basic phone); Rs 100 / Rs 200 (smartphone) |
| $30 to $100 | Rs 250 | Rs 2,400 | 18% of value | Rs 100 / Rs 200 |
| $100 to $200 | Rs 250 | Rs 6,000 | 18% of value | Rs 100 / Rs 200 |
| $200 to $350 | Rs 250 | Rs 8,800 | 18% of value | Rs 970 / Rs 1,940 |
| $350 to $500 | Rs 250 | Rs 12,000 | 18% of value | Rs 5,000 / Rs 10,000 |
| Above $500 | Rs 250 | Rs 17,600 | 25% of value | Rs 11,500 / Rs 23,000 |

Sources: customs duty from the 2026-27 Customs Tariff; regulatory duty from SRO 1064(I)/2026; sales tax from the Ninth Schedule of the Sales Tax Act; advance income tax from the First Schedule of the Income Tax Ordinance. "Filer" means you are on FBR's **Active Taxpayer List** (ATL); people not on it pay double, as FBR's withholding rate card shows.

**On passport, leave out the last column.** You pay customs duty, regulatory duty and sales tax only.

Sales tax is a percentage of value, so it is the part you can estimate yourself. If customs values your phone at Rs 1 lakh, 18% is Rs 18,000; at 25% it would be Rs 25,000. Add the fixed duties for your band to get close to the total.

What changed from 1 July 2026:

- The Finance Act 2026 cut the advance income tax in the $100 to $200 band from Rs 930 to **Rs 100**.
- The IT Ministry's proposal to cut sales tax on phones above $500 from 25% to 18% was not adopted in Budget 2026-27, TechJuice reported.

**Ignore old tables of fixed totals:** Tables online showing Rs 430 to Rs 27,600 on passport and Rs 550 to Rs 37,007 on CNIC, plus 17% sales tax, come from FBR's 2021-22 rate sheet. FBR's DIRBS page still links that sheet, but sales tax is now 18% or 25% and regulatory duty changed on 1 July 2026. We follow the 2026 laws and SROs.

## Is PTA tax cheaper by passport or by CNIC?

**Passport is cheaper**, for two reasons in the law:

1. **No advance income tax.** Clause (60E) of the Second Schedule to the Income Tax Ordinance says the section 148 advance tax doesn't apply to phones brought in personal baggage under the Baggage Rules, 2006. On CNIC that tax is up to Rs 11,500 for a filer and Rs 23,000 for someone not on the ATL.
2. **No additional customs duty.** SRO 1063(I)/2026 charges a 4% additional customs duty on goods with specific-rate duties, which includes phones at Rs 250 per set. It does not apply to imports under the Baggage Rules, 2006.

We couldn't confirm whether DIRBS actually adds the 4% additional customs duty to CNIC assessments. The passport route is only open within 60 days of arrival. After that you pay the duty and taxes plus a fine.

FBR changed its system in May 2021 so a passport registers only one phone at the passport rate. The mobile phone CGO says that, under PTA policy, one person can register up to five phones a year in DIRBS. If you bring several phones, expect only one to get the passport treatment.

To check or change your ATL status, see [how to check filer status](/business/guides/how-to-check-filer-status/) and [filer vs non-filer](/business/guides/filer-vs-non-filer/).

## How do I register my phone on DIRBS and pay?

1. **Start the application** on the DIRBS portal (dirbs.pta.gov.pk/drs), at a mobile operator franchise, or by dialling **\*8484#** from a phone with a local SIM.
2. **Enter your details:** passport number, CNIC number and the phone's IMEI. FBR's WeBOC customs system checks them.
3. **Get your PSID.** The system issues a Payment Slip ID for the duty and taxes due.
4. **Pay the PSID** through online banking, an ATM, mobile banking or a branch of any leading bank.
5. **Wait for confirmation.** Once payment is confirmed, the phone is white-listed in DIRBS.

Stolen, duplicate or invalid IMEIs are permanently blacklisted, the mobile phone CGO says, so a phone with a bad IMEI can't be registered at all.

## Can I pay PTA tax in instalments?

The law now allows it for sales tax. The Finance Act 2026 added a rule to the Sales Tax Act: an individual paying tax on a phone through DIRBS may be allowed to pay in instalments, with all paid before the end of the financial year of import. The details are "as may be prescribed", and we couldn't confirm that DIRBS offers the option yet, so check when you apply.

If you are buying a phone in Pakistan rather than bringing one, see [mobile phones on installment](/money/guides/mobile-on-installment/).

More guides: [customs duty in Pakistan](/business/guides/customs-duty-pakistan/), [sending money to Pakistan](/money/guides/send-money-to-pakistan/), [travel insurance for Pakistanis](/money/guides/travel-insurance-pakistan/), [all Visas, Phones & Money guides](/travel/plan/).

## Questions people ask

### Can overseas Pakistanis and foreigners use their phone in Pakistan without paying PTA tax?

Yes, on a short visit. FBR's temporary registration lets you use one phone, paired with a Pakistani SIM in your own name, without paying duty or tax. After 120 days the phone is blocked from local networks, and you apply again on your next visit.

### Is PTA tax lower on passport than on CNIC?

Yes. A phone brought in your baggage and registered on passport within 60 days of arrival is exempt from the advance income tax, which on CNIC is Rs 70 to Rs 11,500 for filers and double for people not on the Active Taxpayer List, as of the Income Tax Ordinance amended to 30 June 2026. Customs duty, regulatory duty and sales tax apply either way.

### How do I pay PTA tax?

Apply on the DIRBS portal (dirbs.pta.gov.pk/drs), at a mobile operator franchise, or by dialling *8484# from a phone with a local SIM. You get a Payment Slip ID (PSID), which you pay through online banking, an ATM, mobile banking or a bank branch. Once payment is confirmed, the phone is registered.

### Can I bring one phone a year free of tax?

No. FBR says the Baggage Rules were amended by the Finance Act 2019 to withdraw the duty-free mobile phone facility from 1 July 2019, and we found nothing that brings it back. The free option now is the 120-day temporary registration, one phone per visit.

### Can I pay PTA tax in instalments?

The Finance Act 2026 says an individual paying tax on a phone through DIRBS may be allowed to pay the sales tax in instalments, all paid before the end of that financial year. The law says the details are 'as may be prescribed', so check whether DIRBS offers it before you count on it.

## Sources

- [Customs General Order No. 01 of 2019, as amended up to CGO 01 of 2024: Procedure for regularization of unregistered mobile devices with SIM/IMEI functionality](https://download1.fbr.gov.pk/Docs/20243221135610629CGO-01-2024.pdf), FBR (Customs) (accessed 15 Oct 2026)
- [S.R.O. 1064(I)/2026: regulatory duty, effective 1 July 2026](https://download1.fbr.gov.pk/SROs/202663017637155381064-2026.pdf), Ministry of Finance / FBR (Customs) (accessed 15 Oct 2026)
- [S.R.O. 1063(I)/2026: additional customs duty](https://download1.fbr.gov.pk/SROs/20266301763307131063-2026.pdf), Ministry of Finance / FBR (Customs) (accessed 15 Oct 2026)
- [Pakistan Customs Tariff FY 2026-27](https://download1.fbr.gov.pk/Docs/20268251181330180Tariff-2026-27.pdf), FBR (Customs) (accessed 15 Oct 2026)
- [Sales Tax Act, 1990 (updated up to 30.06.2026)](https://download1.fbr.gov.pk/Docs/20267171373418951SalesTaxAct1990updatedupto30.06.2026.pdf), FBR (accessed 15 Oct 2026)
- [Income Tax Ordinance, 2001 (amended up to 30 June 2026)](https://download1.fbr.gov.pk/Docs/2026724177725705IncomeTaxOrdinanace2001.pdf), FBR (accessed 15 Oct 2026)
- [Finance Act, 2026](https://download1.fbr.gov.pk/Docs/20266291261044366FinanceAct2026.pdf), Gazette of Pakistan / FBR (accessed 15 Oct 2026)
- [Withholding Income Tax Rate Card, updated up to 30 June 2025](https://download1.fbr.gov.pk/Docs/20258181281745641WHT-RateCard.pdf), FBR (accessed 15 Oct 2026)
- [FBR to facilitate temporary registration of overseas Pakistanis & foreigners by collaborating with PTA](https://fbr.gov.pk/pr/fbr-to-facilitate-temporary-registration-of-o/173441), FBR (accessed 15 Oct 2026)
- [120 Days FBR tax-free Mobile Registration Facility for Overseas Pakistanis](https://www.pta.gov.pk/index.php/category/120-days-fbr-tax-free-mobile-registration-facility-for-overseas-pakistanis-1631965662-2025-07-03), PTA (accessed 15 Oct 2026)
- [FBR issues clarification on excessive charge of duties & taxes on mobile phones](https://www.fbr.gov.pk/pr/fbr-issues-clarification-on-excessive-charge/152988), FBR (accessed 15 Oct 2026)
- [FAQs - DIRBS (2019)](https://download1.fbr.gov.pk/Docs/201982016826049FAQs-DIRBS.pdf), FBR (accessed 15 Oct 2026)
- [Mobile Devices Regularization - DIRBS](https://www.fbr.gov.pk/mobile-devices-regularization-dirbs/51149/131261), FBR (accessed 15 Oct 2026)
- [Budget 2026-27: FBR/PTA mobile phone taxes not reduced despite IT minister's push](https://www.techjuice.pk/budget-2026-27-fbr-pta-mobile-phone-taxes-not-reduced-despite-it-ministers-push/), TechJuice (accessed 15 Oct 2026)