iPhone 18 Pro and Pro Max PTA Tax in Pakistan, on CNIC and Passport

On our estimate, PTA tax on a 256GB iPhone 18 Pro starts at about Rs 94,600, and on a 256GB iPhone 18 Pro Max at about Rs 101,600. Those figures cover only the two parts we could confirm in FBR's own law: 25% sales tax and Rs 11,500 income tax. The full amount will be higher. Your exact figure comes free from PTA's DIRBS portal: apply with the phone's IMEI at dirbs.pta.gov.pk/drs, or dial *8484#, and read the payment slip it issues.

Apple showed the iPhone 18 Pro and Pro Max on 9 September 2026, and they reached stores on 18 September. The first question from Pakistani buyers is always the same: what will PTA tax cost? We read the tax law, FBR's customs tariff for 2026-27 and PTA's DIRBS pages on 25 September 2026. Here is what is confirmed, what is not, and how to get the real number.

Our PTA tax estimate for each iPhone 18 model

Every iPhone 18 Pro model is valued above $500, so each pays the top sales tax rate of 25%. Add Rs 11,500 income tax and the known part runs from about Rs 94,600 to Rs 184,800, before the duties FBR has not published.

How we worked it out. We took Apple's US price from apple.com on 25 September 2026. We converted it at Rs 277.3149 to the dollar, the State Bank of Pakistan's weighted average offer rate for 24 September 2026. Then we added 25% sales tax and the fixed income tax. The 2TB iPhone 18 Pro costs $2,399, which puts its known tax at Rs 177,820.

Three honest limits apply. First, customs does not tax your receipt. It uses its own assessed value, and FBR has not published one for the iPhone 18 range. Second, sales tax is charged on the value after customs duty is added, so the real sales tax is a little higher. Third, the fixed duty and levy amounts are missing from our figure. Treat every number above as a floor, not a quote.

Estimates circulating online for the iPhone 18 Pro put the full figure near Rs 205,000 on a passport and Rs 225,000 on a CNIC. No FBR or PTA document we found supports those figures, and their own authors call them early estimates. Reports differ, and the payment slip decides.

The same method works for the rest of the range. The iPhone Duo, Apple's new folding phone, starts at $1,999 and opens for pre-order on 16 October 2026. Its known tax comes to about Rs 150,100.

PTA tax is a set of FBR charges, not a PTA fee

PTA does not set the tax. FBR charges it, and PTA's DIRBS system only collects the phone's details and blocks unpaid sets. PTA's own FAQ tells people with tax questions to contact FBR, which is the tax authority.

The Finance Act 2026 did not change the 25% sales tax on phones. It added one thing to that schedule: the instalment option. It also cut the income tax on phones valued $100 to $200. The Rs 11,500 figure for phones above $500 stayed as it was.

"Active taxpayer" means your name is on FBR's Active Taxpayers List, or ATL. If it is not, the income tax part doubles to Rs 23,000. Many overseas Pakistanis on a short visit are not on the list, so check before you pay.

FBR's own "Rate of Duty and Taxes on Mobile Phones" sheet, still linked from its DIRBS page, is from 2021-22. Do not budget from it. We break down why in the PTA tax calculator explainer.

The passport rate applies only within 60 days of arrival

A traveller registering on a passport within 60 days of arrival pays less than someone registering on a CNIC. After 60 days, or on a CNIC, PTA says you pay "additional tax/duty". FBR's customs order calls the late charge a prescribed fine.

• The 60 days start when a SIM goes in. PTA's FAQ says the phone works for 60 days from the day a SIM is inserted. After that it gets no service.
• The 60 days are not renewed. Bring the same phone back on a later visit and the clock does not reset.
• No early bird discount. PTA's FAQ says there is no discount for registering inside 60 days. What you lose after 60 days is the cheaper passport treatment.
• A 120 day temporary option. Overseas Pakistanis and foreign nationals can register one phone temporarily for 120 days from arrival. It is tied to one SIM in their own name and checked against FIA arrival records. After 120 days the IMEI is blocked.
• No status exemptions. PTA says filers, students and staff of Pakistani missions abroad all pay.

If you are buying a sealed iPhone 18 Pro from a relative abroad, the passport route only works when that person registers it on their own passport. Using a stranger's passport is misuse of credentials, and PTA lets passport holders check the phones registered against their number.

How to pay PTA tax on an iPhone 18 Pro

Apply on DIRBS with the phone's IMEI, receive a payment slip ID, or PSID, and pay it at a bank or through banking apps within 7 days. The phone is unblocked once FBR confirms the payment, usually within hours.

1. Get the IMEI. Dial *#06#. An iPhone with eSIM usually shows two IMEIs, and both must be registered.
2. Check the status. Send each IMEI by SMS to 8484. A phone already registered needs nothing more.
3. Apply. Open dirbs.pta.gov.pk/drs, or dial *8484# from a SIM issued in your own name. Operator franchises also take applications.
4. Read the PSID. FBR generates it with the full tax amount. This is the exact figure our table cannot give you.
5. Pay within 7 days. Use online banking, an ATM, a banking app or a bank branch. An unpaid PSID is deleted automatically after 7 days.
6. Confirm. Payment reaches FBR through 1-Link. When the status turns from Pending to Approved, send the IMEI to 8484 again.

Finish the process with the steps in registering a mobile with PTA if anything stalls. A PSID that lapses costs nothing, so applying just to see the figure is fine. PTA does limit you to five self-deletions of pending applications.

Instalments are allowed in law but not on DIRBS yet

The Finance Act 2026 lets an individual pay tax on an imported phone through DIRBS in instalments, all due before the financial year of import ends. When we last checked, DIRBS had no instalment option, so today you pay in full.

For a phone imported now, that year ends on 30 June 2027. FBR's Circular 1 of 2026 is reported to limit the facility to sales tax, but we could not find the circular on FBR's site. The latest on PTA tax instalments tracks when DIRBS starts taking them. A shop offering "PTA instalments" today is selling its own credit, not an FBR scheme.

Non-PTA, JV and patched iPhones carry real risk

A non-PTA iPhone 18 Pro is cheaper because nobody paid the tax. On a Pakistani SIM it stops working after 60 days. Sets sold as "JV" or "patched" rely on workarounds that DIRBS can detect and block at any time.

PTA's FAQ says it will not register an IMEI that is not a genuine GSMA number. FBR's customs order says phones with fake, replica, cloned or stolen IMEIs found in postal imports are confiscated. So a patched set can stop working with no way to pay your way back.

Resale matters too. A PTA-approved iPhone holds its price because the next owner can use it on any SIM. The gap between non-PTA and PTA prices is roughly the tax, and the imported mobile phone prices in the market already reflect that. Before paying for any used set, check the IMEI by SMS to 8484 in front of the seller.

Common questions

How much is PTA tax on the iPhone 18 Pro Max?

On our estimate, at least Rs 101,558 for the 256GB model before fixed duties and levy. The exact amount is on the PSID that DIRBS issues.

Is PTA tax on iPhone 18 Pro cheaper on a passport?

Yes, if you register within 60 days of arrival. PTA says a CNIC registration, or one after 60 days, pays additional tax or duty.

Has FBR published an official PTA tax for the iPhone 18?

No. On 25 September 2026 we found no FBR value or rate sheet for the iPhone 18 range. FBR's linked rate sheet is still dated 2021-22.

Can I pay PTA tax on an iPhone in instalments?

The law allows it, but DIRBS could not take instalments when we last checked. Pay in full for now.

How long can I use an iPhone 18 Pro without PTA tax?

Sixty days from the day a SIM is first inserted. The period is not renewed on a later visit.

Does the exchange rate change my PTA tax?

Yes. The dollar value is converted to rupees when the PSID is generated, so a weaker rupee means a higher tax.

Last checked and sources

Last checked 25 September 2026, about 14:50 PKT. The 25% sales tax on phones above $500 is from Table II of the Ninth Schedule to the Sales Tax Act 1990, in FBR's copy updated to 2025-26; we read the Finance Act 2026, gazetted on 26 June 2026, and it adds only the instalment clause to that schedule. The Rs 11,500 and Rs 23,000 income tax figures are from the First Schedule of the Income Tax Ordinance 2001, in FBR's copy amended to 31 July 2025, and FBR's withholding rate card. The Finance Act 2026 changes only the $100 to $200 row. The 60 day and fine rules are from FBR's Customs General Order 01 of 2019, as amended in March 2024. The 60 day use period, the absence of discounts, the 120 day temporary registration, the 7 day PSID and 1-Link payment are from the DIRBS FAQ page. Apple's US prices, the 18 September launch and the iPhone Duo pre-order date are from apple.com. The exchange rate is the State Bank of Pakistan's weighted average rate for 24 September 2026. FBR's mobile devices page links an IMEI lookup on WeBOC that we could not test without a real iPhone 18 IMEI. We could not read the fixed customs duty, regulatory duty or mobile levy amounts for 2026-27, and we did not register a phone.