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Tax Hisabٹیکس حساباردو
Tax year 2027 (2026-27)

Mobile phone and internet tax in Pakistan (236): 15% explained

Every mobile bill, prepaid top-up and internet package carries 15% advance income tax. A Rs 1,000 load means Rs 150 in tax. Landlines pay 10% of a monthly bill above Rs 1,000.
Service
Rs

Advance income tax per month

Rs 300

15%

Per year

Rs 3,600

claim it back in your return

Source

Section 236; First Schedule Part IV Division V; Tenth Schedule rule 10(l); Sales Tax Act Ninth Schedule sub-clause (vi) (Finance Act 2026)

Questions people ask

How much tax is on a mobile top-up?

15% advance income tax on the bill or prepaid card price under section 236. Same rate for filers and non-filers (Tenth Schedule rule 10(l)).

Can I claim it back?

It is adjustable. Get a tax certificate from your operator and claim it in your return.

What is the PTA tax on a new phone?

That is customs duty, sales tax and a mobile levy that depend on the model and value. We do not calculate it; PTA’s DIRBS shows the exact amount. Since Finance Act 2026, the sales tax on a phone registered through DIRBS may be allowed in instalments within the same financial year.

Want a tax consultant to check your case?

Filing a return, becoming a filer, a notice from FBR, or a property or freelance question. Send a short request; asking is free and you decide whether to go ahead.

Talk to a consultant

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