Understanding the Tax on Mobile Phones in Pakistan
In recent years, the mobile phone industry in Pakistan has experienced exponential growth. With the increasing demand for smartphones, the government has introduced various tax on mobile phones in Pakistan to generate revenue and regulate the market.
However, these taxes have sparked debates among consumers, manufacturers, and policymakers. This article delves into the details of mobile phone taxes in Pakistan, their implications, and how they affect consumers and the industry.
What Are Tax on Mobile phones in Pakistan?
Taxes on mobile phones are not unique to Pakistan. Governments worldwide impose taxes on electronic devices, including smartphones, to generate revenue and regulate imports. In Pakistan, the primary reasons for taxing mobile phones include:
Revenue Generation: Mobile phones are a lucrative source of tax revenue due to their high demand and frequent upgrades.
Regulating Imports: Taxes help control the influx of low-quality or smuggled devices, ensuring only certified products enter the market.
Encouraging Local Manufacturing: By taxing imported phones, the government aims to promote local assembly and manufacturing of mobile devices.
Types of Tax on Mobile Phones in Pakistan
The taxation structure on mobile phones in Pakistan is multi-layered. It includes customs duties, sales taxes, and additional regulatory fees. Below is a breakdown of the key taxes:
Customs Duty
Customs duty is levied on imported mobile phones. The rate varies depending on the phone’s value and whether it is assembled locally or imported as a complete unit.
Sales Tax
A standard sales tax of 17% is applied to the retail price of mobile phones. This tax is collected at the point of sale.
Income Tax
Under the Income Tax Ordinance, a withholding tax is deducted from mobile phone sales. The rate depends on the buyer’s tax status (filers vs. non-filers).
Regulatory Duty
Regulatory duty is imposed on high-end mobile phones to discourage the import of luxury items and protect local industries.
Additional Customs Duty
An additional customs duty is applied to certain categories of mobile phones, further increasing the cost of imported devices.
Mobile phone tax in Pakistan for overseas
The Pta tax on mobile phones are calculated based on their import value (CIF – Cost, Insurance, and Freight) and the category of the phone. Phones are categorized into different slabs, with each slab attracting a different tax rate and to avoid network blockage, overseas Pakistanis must register their mobile phones within 60 days of arrival using the PTA’s DIRBS system.
If you are an overseas Pakistani or a traveler bringing a mobile phone to Pakistan, there are specific taxes and duties that apply when you bring a mobile phone into the country.
| Price Range (PKR) | Custom Duty & Taxes | Total Tax |
| Up to 10,000 | Custom Duty: 100 PKR, Levy: 200 PKR | Varies |
| 10,001 – 30,000 | Custom Duty: 500 PKR, Levy: 500 PKR | Varies |
| 30,001 – 50,000 | Custom Duty: 1,000 PKR, Levy: 1,000 PKR | Varies |
| 50,001 – 100,000 | Custom Duty: 1,500 PKR, Levy: 2,000 PKR | Varies |
| Above 100,000 | Custom Duty: 2,500 PKR, Levy: 5,000 PKR | Varies |
The total tax payable on a mobile phone depends on its CIF value and the price slab it falls under. For high-end phones like iPhones, the taxes are significantly higher due to their higher price tags.
Tax on iPhones in Pakistan
Apple’s iPhone is one of the most popular and expensive smartphones in Pakistan. As a luxury item, iPhones are subject to higher tax rates compared to other mobile phones. The exact amount of tax depends on the model and its import value.
For example, an iPhone 14 Pro Max with a CIF value of approximately PKR 300,000 would fall into the highest tax slab, incurring the following taxes:
| Tax Component | Rate | Amount (PKR) |
| Custom Duty | 2,500 PKR | 2,500 |
| Regulatory Duty | 20% of CIF | 60,000 |
| Sales Tax | 17% of CIF | 51,000 |
| Advance Income Tax | 3% of CIF | 9,000 |
| Mobile Levy | Fixed | 5,000 |
| Total Tax | Sum of all components | 127,500 |
In this case, the total tax on the iPhone 14 Pro Max would be PKR 127,500. This significantly raises the overall cost of the device for Pakistani consumers.
You can find various online tax calculators to help calculate the tax on mobile phones in Pakistan. These tools provide an easy way to estimate the taxes you’ll need to pay, especially when importing phones.
Here is a table that shows the taxes on different iPhone models in Pakistan. The tax estimates are based on typical CIF values and the current tax structure, including custom duty, regulatory duty, sales tax, advance income tax, and mobile levy.
iPhone 5 Series
The PTA tax for iPhone 6 models in Pakistan depends on how you register using a passport or CNIC. Here is the estimated tax you need to pay.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 5 16GB | 33,200 | 46,800 |
| iPhone 5 32GB | 38,150 | 51,750 |
| iPhone 5 64GB | 43,100 | 56,650 |
| iPhone 5s 16GB | 37,990 | 51,600 |
| iPhone 5s 32GB | 43,100 | 56,680 |
| iPhone 5s 64GB | 48,000 | 61,600 |
iPhone 6 Series
PTA tax for iPhone 6 in Pakistan depends on registration type. Here’s the estimated tax breakdown for passport and CNIC registration.
| Model | Passport Tax PKR | CNIC Tax PKR |
| iPhone 6 16 GB | 28,300 | 41,900 |
| iPhone 6 64 GB | 38,150 | 51,750 |
| iPhone 6 128 GB | 43,000 | 56,700 |
| iPhone 6 Plus 16 GB | 38,150 | 51,750 |
| iPhone 6 Plus 64 GB | 43,100 | 56,700 |
| iPhone 6 Plus 128 GB | 48,100 | 61,600 |
iPhone 7
The PTA tax for iPhone 7 models in Pakistan varies based on the registration process. Below is a detailed breakdown of the estimated tax for passport and CNIC registration methods.
| Model | Passport Tax PKR | CNIC Tax PKR |
| iPhone 7 32GB | 55,400 | 69,000 |
| iPhone 7 128GB | 60,300 | 73,900 |
| iPhone 7 256GB | 65,200 | 78,900 |
| iPhone 7 Plus 32GB | 61,300 | 74,900 |
| iPhone 7 Plus 128GB | 66,250 | 79,850 |
| iPhone 7 Plus 256GB | 71,100 | 84,750 |
iPhone 8 Series
The PTA tax for iPhone 8 models in Pakistan varies depending on the registration method. Below is a breakdown of the estimated tax for passport and CNIC registration.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 8 64GB | 57,900 | 71,450 |
| iPhone 8 256GB | 66,900 | 80,550 |
| iPhone 8 Plus 64GB | 62,800 | 76,400 |
| iPhone 8 Plus 256GB | 70,200 | 83,800 |
iPhone 9
The PTA tax for iPhone 9 models in Pakistan differs based on the registration method. Below is an estimated tax breakdown for those registering with a passport or CNIC.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 9 64GB | 60,350 | 73,950 |
| iPhone 9 256GB | 67,750 | 81,300 |
| iPhone 9 Plus 64GB | 65,250 | 78,850 |
| iPhone 9 Plus 256GB | 72,650 | 86,250 |
iPhone X Series
The PTA tax for iPhone X models in Pakistan depends on the registration method. Whether you register with a passport or CNIC, the tax amount will vary. Below is a detailed breakdown of the estimated PTA tax for each option.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone X | 62,800 | 76,400 |
| iPhone XR | 57,850 | 71,450 |
| iPhone XS | 72,650 | 86,250 |
| iPhone XS Max | 77,600 | 91,200 |
iPhone 11 Series
The PTA tax for iPhone 11 models in Pakistan changes depending on the registration method. The tax amount varies for passport and CNIC registration. Here’s an estimated breakdown of the applicable PTA tax for each registration type.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 11 tax | 67,300 | 86,700 |
| iPhone 11 Pro tax | 93,200 | 115,110 |
iPhone 12 Tax
The PTA tax for iPhone 12 models in Pakistan differs based on the registration method. The tax amount changes for passport and CNIC registration. Below is the estimated PTA tax breakdown for each registration type.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 12 | 75,450 | 94,100 |
| iPhone 12 mini | 86,150 | 107,400 |
| iPhone 12 Pro | 103,300 | 25,200 |
| iPhone 12 Pro Max | 107,300 | 130,700 |
iPhone 13 Series
The PTA tax for iPhone 13 models in Pakistan is determined by the registration method. The tax amount differs for passport and CNIC registration. Below is an estimated summary of the applicable PTA tax for each registration type.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 13 | 86,150 | 107,400 |
| iPhone 13 mini | 90,850 | 118,400 |
| iPhone 13 Pro | 105,650 | 128,850 |
| iPhone 13 Pro Max | 110,350 | 137,900 |
iPhone 14 Tax
The PTA tax for iPhone 14 models in Pakistan is determined by the registration method. The tax amount varies for passport and CNIC registration. Below is an estimated overview of the applicable PTA tax for each registration type.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 14 | 107,300 | 130,700 |
| iPhone 14 Plus | 113,000 | 137,000 |
| iPhone 14 Pro | 122,300 | 147,150 |
| iPhone 14 Pro Max | 131,150 | 156,900 |
iPhone 15 Tax
The PTA tax for iPhone 15 models in Pakistan is determined by the registration process. The tax amount differs for passport and CNIC registration. Below is an estimated summary of the applicable PTA tax for each registration type.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 15 | 107,300 | 130,700 |
| iPhone 15 Plus | 113,100 | 137,000 |
| iPhone 15 Pro | 135,300 | 161,500 |
| iPhone 15 Pro Max | 148,500 | 176,000 |
iPhone 16 Tax
The PTA charges for iPhone 16 models in Pakistan differ according to the registration method. Below is an estimated overview of the applicable taxes for iPhone 16 models based on passport and CNIC enrollment.
| Model | Passport Tax (PKR) | CNIC Tax (PKR) |
| iPhone 16 tax | 107,325 | 130,708 |
| iPhone 16 Plus | 113,075 | 137,033 |
| iPhone 16 Pro tax | 135,300 | 161,480 |
| iPhone 16 Pro Max | 148,500 | 176,000 |
The Future of Mobile Phone Taxes in Pakistan
The mobile phone industry in Pakistan is at a crossroads. While taxes are essential for revenue generation, they must be balanced with the need to promote digital inclusion and industry growth. Moving forward, the government may consider:
Reducing Taxes on Budget Phones: Lowering taxes on affordable smartphones can help bridge the digital divide.
Encouraging Innovation: Tax incentives for research and development can boost the local mobile phone industry.
Streamlining Tax Policies: Simplifying the tax structure can make it easier for consumers and businesses to comply.
Faq’s
What are the tax on mobile phones in Pakistan?
Mobile phones in Pakistan are taxed based on Custom Duty, Regulatory Duty, Sales Tax, Advance Income Tax, and a Mobile Levy.
How can overseas Pakistanis register their phones with PTA?
Overseas Pakistanis can register their phones through the PTA DIRBS system within 60 days of arrival.
What is the duty-free allowance for mobile phones brought by overseas Pakistanis?
One mobile phone per year can be brought in duty-free by overseas Pakistanis.
How is the tax on an iPhone calculated in Pakistan?
The tax on iPhones includes Custom Duty, Regulatory Duty (up to 20%), Sales Tax (17%), and additional charges.
