Section 236

Mobile & Internet Bill Tax Calculator

Every mobile bill, prepaid card and internet package carries 15% advance income tax. This rate is the same for filers and non-filers — the value here is seeing exactly what is being taken.

Mobile / internet

Rs.

Enter the postpaid bill amount, or the face value of the card / package you buy.

Advance income tax deducted

Rs 300

15% of Rs 2,000 under Section 236. Over a year that's Rs 3,600.

Same rate for everyone. The rate card lists a single 15% rate for mobile and internet subscribers with no ATL / non-ATL split, so we don't show a filer comparison here. Filers can still adjust this amount against their annual tax when they file a return — non-filers cannot.

Landline telephone (non-mobile)

Charged at 10% of the amount of the bill exceeding Rs 1,000.

Rs.

Landline advance tax

Rs 150

10% of Rs 1,500 (the amount above Rs 1,000).

What is this tax, and who pays it?

What it is. Advance income tax collected by your telecom operator under Section 236 at the moment you pay a bill or buy load.

Who pays it. Every subscriber — prepaid and postpaid, mobile and internet.

Does filer status matter? Not for the rate. It matters for recovery: file a return and this becomes adjustable against your tax bill.

Frequently asked questions

How much tax is on a mobile card in Pakistan?

Advance income tax under Section 236 is 15% of the bill amount or the sale price of a prepaid card, internet package or airtime unit. Sales tax charged by the province is separate and additional.

Do filers pay less mobile tax?

No. The current rate card lists a single 15% rate for mobile and internet subscribers with no separate ATL and non-ATL figure, so filer status does not change this deduction.

Can I get this tax back?

Advance tax under Section 236 is adjustable against your annual income tax liability if you file a return. Non-filers cannot claim it, so for heavy phone users this alone is a reason to file.

What about landline bills?

Landline telephone bills are taxed at 10% of the amount of the bill exceeding Rs. 1,000, so a bill of Rs. 1,000 or less attracts no advance tax.

Related calculators

Rates sourced from FBR's Finance Act 2025 and Finance Act 2026. Tax law can change — always verify current rates at fbr.gov.pk before relying on this for a real transaction. Last updated 1 July 2026.