Samsung Galaxy S23 Series PTA Tax in Pakistan 2026
The Galaxy S23 series is three years old now, and Samsung is not making it anymore.
That means almost nobody is buying it new. If you are getting a Galaxy S23, S23+, or S23 Ultra today, it is coming from the used market, or from someone who kept an old box packed unit unopened for years. Either way, it is not a brand new phone at a brand new price.
This matters for Samsung S23 PTA tax, because tax is not fixed to the phone. It is fixed to the value FBR gives the phone right now, in 2026, as a used device. That value is nowhere close to what it was when the S23 launched in 2023.
So if you are trying to register one with PTA, here is what you actually need to know. Every mobile phone used in Pakistan has to be registered with the Pakistan Telecommunication Authority before it can accept a local SIM. If it is not registered, no Pakistani SIM will work in it, only Wi-Fi will. To register it, you pay a tax, collected by FBR, and the amount depends on the model, and whether you register with your CNIC or your passport.
This is also why you will see wildly different numbers for the same phone online. Some pages are still quoting what the tax was in 2023, when the S23 was new. This guide uses the current 2026 valuation instead.
Apple's iPhone 15 PTA registration cost sits in a similar price range if you want to compare against an iPhone. For a phone one generation older, see the iPhone 14 PTA tax breakdown. To estimate any other device, use our PTA tax estimator.
Estimated PTA Tax on the Galaxy S23 Series
| Model | CNIC | Passport |
|---|---|---|
| Samsung Galaxy S23 | around PKR 29,100 | around PKR 26,600 |
| Samsung Galaxy S23+ | around PKR 29,570 | around PKR 27,100 |
| Samsung Galaxy S23 Ultra | around PKR 31,830 | around PKR 29,370 |
| Samsung Galaxy S23 FE | not established yet | not established yet |
Why the Same Phone Shows Five Different Tax Figures Online
Search for the Samsung Galaxy S23 Ultra PTA tax and you will find numbers ranging from around Rs 30,000 to over Rs 160,000.
Both figures are real. They just belong to two different years.
2023: when the S23 was new
When the S23 series launched, its customs value sat close to its retail price. A phone that cost over a thousand dollars was taxed as a phone worth over a thousand dollars. At that time, a tax figure north of Rs 160,000 for the Ultra was accurate.
2026: what it is worth now
The S23 series is no longer current. It is a three year old phone, sold almost entirely used. FBR's Valuation Ruling 2070/2026, issued 22 April 2026, sets used phone customs values far below the original launch price. Under this ruling, the S23 Ultra's customs value is $305, not the figure it launched at. See the FBR Valuation Ruling 2070/2026 for the full list.
| What changed | 2023 launch figure | 2026 used figure |
|---|---|---|
| Samsung Galaxy S23 | Customs value near retail | $250 (Valuation Ruling 2070/2026) |
| Samsung Galaxy S23+ | Customs value near retail | $260 (Valuation Ruling 2070/2026) |
| Samsung Galaxy S23 Ultra | Customs value near retail | $305 (Valuation Ruling 2070/2026) |
This guide uses the 2026 figures, because that is what applies to your phone today. If FBR issues a newer ruling, this page will be updated to match it.
Budget 2026-27: What Changed for the S23 Series
Budget 2026-27 took effect on 1 July 2026, and it touched mobile phone tax in a way that specifically affects this series.
The general cut
Regulatory duty on imported mobile phones was reduced by 20 percent across the board. FBR's Chairman confirmed this directly to the National Assembly's Standing Committee on Finance, with savings of up to Rs 14,000 on higher value phones.
Extra relief for this exact price bracket
Phones with a customs value between $101 and $300 got a second, larger cut on top of that. In this bracket, regulatory duty dropped from Rs 7,500 to Rs 6,000, income tax from Rs 930 to Rs 100, and the mobile levy from Rs 600 to just Rs 20.
The S23 at $250 and the S23+ at $260 sit inside this bracket. The S23 Ultra at $305 sits right at its edge. All three should benefit from this relief.
PTA Tax on Each Galaxy S23 Model
Samsung Galaxy S23
The standard model, and the cheapest one to register in this series. Customs value of $250 under the current ruling, estimated CNIC tax around PKR 29,100, and around PKR 26,600 on passport.
Samsung Galaxy S23+
Customs value of $260, just above the base S23. Estimated CNIC tax around PKR 29,570, and around PKR 27,100 on passport. The price gap between the S23 and S23+ in the market is usually bigger than the tax gap between them.
Samsung Galaxy S23 Ultra
The model most people search for, and the one with the most conflicting numbers online. Customs value of $305, estimated CNIC tax around PKR 31,830, and around PKR 29,370 on passport.
This is also the model where the outdated Rs 160,000 plus figures show up most, since it was the most expensive to register at launch. The gap between that old figure and today's estimate is the widest in the series.
Storage does not change the tax. FBR values the model, not the storage size. The 256GB, 512GB and 1TB versions all pay the same.
Samsung Galaxy S23 FE
No customs valuation for the Galaxy S23 FE exists in any published FBR ruling right now. We are not going to invent one. Any tax figure you see quoted for the S23 FE online is not backed by an official valuation. Submit your IMEI to DIRBS and you will get the real number, even where no public ruling exists yet.
How PTA Tax Is Calculated
PTA tax is not one fixed fee. It is several duties and taxes added together, applied to a value FBR assigns your phone.
| Component | What it is |
|---|---|
| Customs value | The value FBR gives your device, in US dollars, based on its used phone valuation ruling |
| Customs Duty | Charged on that value |
| Regulatory Duty | An extra duty on imported phones, reduced in Budget 2026-27 |
| Sales Tax | Applied to the value, at a rate that depends on which value band the phone falls into |
| Withholding Tax | Applied at import. Filers can adjust it against income tax |
| Mobile Levy | A fixed slab based on the value of the device, also reduced for this bracket in Budget 2026-27 |
Here is the order it happens in:
- FBR gives your phone a used phone value in US dollars
- That value is converted into rupees, using the exchange rate on that day
- The duties and taxes above are applied to that rupee figure
- The total is given to you as a PSID
Step 1 is the one that trips people up most with a phone like the S23. They search for what a new S23 Ultra should cost and find a much higher number, because they are looking at new phone assumptions on a phone that is no longer sold new.
CNIC vs Passport PTA Tax
| Factor | CNIC | Passport |
|---|---|---|
| Who can use it | People living in Pakistan | Travellers coming from abroad |
| Cost | Higher | Lower on every S23 model |
| Travel record needed | No | Yes, verified by FIA |
| Basis | Treated as a local import | Treated under traveller baggage rules |
The difference is not a discount PTA is handing out. The two routes fall under different rules entirely, which is why the number comes out lower on passport.
For passport registration, FIA must have a record of you arriving in Pakistan. If there is no record, DIRBS will reject your application. There is no way around this.
Is the Galaxy S23 Series Still Worth Buying in 2026?
It depends on what you compare it against, and where you are buying it from.
If you are bringing one from Dubai or Saudi Arabia
Passport registration is usually your cheaper route, provided FIA has a record of your travel. Add the estimated tax to what you paid for the phone before deciding whether the import made sense over buying locally.
If you are buying from the local used market
A phone that is already PTA registered avoids the process entirely, but it usually costs more upfront than an unregistered one from overseas. Compare the total, phone price plus tax, not just the sticker price.
Against a newer flagship, the S23 series still holds up on camera quality and performance for most daily use. It falls behind on software update timelines, since it has already received several years of updates and has fewer left. If long term software support matters to you more than saving money today, that is worth weighing against the lower tax.
New vs Used Galaxy S23: Does It Change the Tax?
FBR does not have a separate new phone customs value for the S23 series anymore. Since the phone is discontinued, every unit in the market today, whether it has been used for two years or sat sealed in a box since 2023, gets valued under the same used phone ruling.
| Factor | Used from the market | Sealed, kept unopened |
|---|---|---|
| Tax basis | Current used phone valuation ruling | Same ruling, condition does not change the value |
| Warranty | Usually expired | May still be within Samsung's warranty window if bought recently |
| Price in the market | Lower | Often priced closer to what it cost new |
The one thing that does not follow the phone's condition is the tax. A sealed unit and a two year old used unit of the same model are taxed the same way, because FBR's valuation ruling is based on the model, not on the specific device's history.
How to Register Your Galaxy S23 with PTA
There are four official ways to check your exact tax. All of them are run by PTA.
DIRBS portal
Go to dirbs.pta.gov.pk. Make an account, enter your IMEI, and the system generates your PSID with the exact amount you owe. This portal is only accessible from inside Pakistan.
*8484#
Dial this from any local SIM registered on your CNIC to check your device status and start registration.
DVS portal
Go to dvs.pta.gov.pk to check whether an IMEI is already registered before you buy. It checks status, it does not calculate tax.
Mobile operator franchise
Any Jazz, Zong, Ufone or Telenor franchise can process your DIRBS registration and show you the amount.
Step by step:
- Find your IMEI. Dial *#06# on the phone, or check Settings, then About Phone.
- Create a DIRBS account at dirbs.pta.gov.pk.
- Apply. Enter your IMEI and your CNIC or passport details.
- Get your PSID. This is your exact tax amount.
- Pay at any bank in Pakistan against that PSID.
- Wait. Once payment clears, your IMEI is whitelisted and your SIM starts working.
Registration deadlines are set by PTA and can be revised. Confirm the one that applies to your case on the PTA DIRBS FAQ page rather than relying on a fixed number quoted elsewhere.