Applied to the entered load or bill amount.
Section 236 · FY 2026-27
Mobile and Internet Tax Calculator Pakistan 2026-27
Calculate advance income tax on prepaid mobile loads and postpaid phone or internet bills.
Registry FY-2026-27.2026-08-15Runs privately in your browserOfficial sources linked below
Section 236 advance income tax is calculated at 15% of the entered load or bill amount. It applies at the same rate regardless of ATL status, though a filer may claim eligible advance tax in the annual return.
Private calculation
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All amounts are in Pakistani rupees. Your entries stay in this browser.
No signup. No data upload. Verify final figures before filing or payment.
FY 2026-27 rate snapshot
A quick view of the main rates and distinctions used by this tool. The methodology and official links below provide the context.
The advance-income-tax percentage does not change here.
The deduction may be claimed subject to the tax rules.
Mobile & Internet Tax in Pakistan: rules, method and practical guidance
This calculator page is the main Pakistan Taxes hub for mobile & internet tax. It combines the working calculator, FY 2026-27 basis, calculation explanation and every related article in one place.
What is mobile & internet tax?
Advance income tax can be collected from prepaid mobile loads and from qualifying postpaid telephone or internet bills under Section 236. It is only one part of the total deductions users see because sales tax and telecom duties are legally separate.
The rate does not automatically fall when a user becomes a filer. The practical benefit for an eligible filer is the ability to reconcile and claim advance tax in the annual return, supported by operator tax records.
Calculation method
How the calculation works
- Enter the load or qualifying bill amount before advance income tax.
- Identify the service type for record-keeping and interpretation.
- Apply the Section 236 percentage.
- Show advance tax separately from the amount remaining after that deduction.
Legal foundation
Finance Act and statutory basis
- Section 236 covers advance tax from telephone and qualifying internet users.
- The First Schedule and FBR withholding material provide the percentage.
- Finance Act changes can revise the rate or scope.
- Federal or provincial sales tax and telecom duties are not included in this result.
Inputs explained
What to enter in the calculator
- Use the amount on which the operator applies advance income tax.
- Do not add sales tax or other duties to the Section 236 input unless the operator uses that base.
- Keep operator certificates or annual tax statements when claiming the amount.
Accuracy checks
Common calculation mistakes
- Expecting a lower Section 236 rate solely because the user is on ATL.
- Calling the entire load deduction income tax.
- Claiming tax without operator evidence.
- Confusing device PTA duty with mobile-load withholding.
mobile load tax PakistanSection 236internet bill taxprepaid tax calculatortelecom advance income taxmobile tax certificate
Method and limits
What this estimate includes
Section 236 advance income tax is calculated at 15% of the entered load or bill amount. It applies at the same rate regardless of ATL status, though a filer may claim eligible advance tax in the annual return.
The result is designed for planning. It does not replace a challan, payroll certificate, withholding statement, provincial assessment or professional opinion based on your full facts.
See rate governance, validation cases and change log →- FY 2026-27 calculation logic
- Clear separation of tax components
- No information sent to our server
- Final-payment verification reminder
Official sources used for this calculator
Rates can be changed by legislation, notification or provincial schedule. Open the source before relying on a material transaction.
FBR Withholding Rate CardSection 236 telephone and internet-user rates.Open official source ↗Finance Act 2026The enacted federal tax changes for FY 2026-27.Open official source ↗Income Tax Ordinance 2001The consolidated federal income-tax law and schedules.Open official source ↗FBR IRISFile a return and reconcile any legally adjustable tax already paid.Open official source ↗
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Mobile & Internet Tax FAQ
Is this mobile and internet tax result final?
No. It is a planning estimate based on the details entered and the published rates described on this page. Your withholding agent, excise office, provincial authority or FBR assessment remains the final figure.
Does this calculator store my information?
No. The calculation runs in your browser. Pakistan Taxes does not receive or store the amounts you enter.
Does becoming a filer reduce the 15% deduction?
No. The rate is the same, but a filer may claim the eligible advance tax against annual income-tax liability.