# Mobile Load Tax Calculator

Source: Searchable (https://searchable.pk/tools/telecom/mobile-load-tax-calculator)
Type: Calculator
Rates reviewed: 15 Sept 2026
Retrieved: 15 Sept 2026

How much balance you actually get when you load Rs 100, 500 or 1,000 on Jazz, Zong, Telenor or Ufone: the 15% advance income tax taken at recharge, the sales tax taken when you use it, and how much of the tax a filer can claim back.

Version 1.0.0. Inputs: Recharge amount, Where the SIM is registered, Are you a tax filer?.

## Worked example (default inputs)

- Recharge amount: 100 PKR
- Where the SIM is registered: province
- Are you a tax filer?: no

**Balance on a Rs 100 recharge: Rs 86.96**

The network keeps Rs 13.04 (15% advance income tax) and credits Rs 86.96. As you use it, 19.5% sales tax takes another Rs 14.19, so about Rs 72.77 of the Rs 100 buys calls and data: 27.2% goes in tax. Non-filers cannot claim the advance tax back; it is money gone.

- Recharge: Rs 100
- Advance income tax (15% of balance): Rs 13.04
- Balance credited: Rs 86.96
- Sales tax on use (19.5%): Rs 14.19
- Worth of calls and data: Rs 72.77
- Total tax share: 27.2%
- Claimable: Nothing (non-filer)

## How it is calculated

Two taxes sit on prepaid mobile spending:

1. **Advance income tax under section 236** of the Income Tax Ordinance, collected by the network at recharge at **15% of the amount of the bill or sales price**. Because the 15% is charged on the balance you receive, a Rs 100 recharge credits Rs 100 ÷ 1.15 = **Rs 86.96** and the tax is Rs 13.04 (which is why you may also read "13% load tax"). It is **adjustable**: filers set it against their annual tax; for non-filers it is effectively final.
2. **Sales tax on telecom services**, a provincial tax at **19.5%** in Punjab, Sindh, KP and Balochistan (federal excise at 18.5% in Islamabad), charged when the balance is used.

The calculator applies both to show what a recharge is really worth. Postpaid bills carry the same taxes as line items.

## Frequently asked questions

**Why do I get Rs 86.96 on a Rs 100 load and not Rs 85?**

Because the 15% is calculated on the balance credited, not on the Rs 100: 86.96 × 15% = 13.04, and 86.96 + 13.04 = 100.

**Can I get the mobile tax back?**

If you file a return, the advance tax on your mobile number is adjustable against your tax due (the networks issue certificates and FBR's portal shows the amounts). Non-filers cannot claim it.

**Is the tax the same on Jazz, Zong, Telenor and Ufone?**

Yes. Both taxes are set by law, not by the operator. Differences of a rupee come from rounding.

**Is there tax on internet packages too?**

Yes, the same sales tax on services applies to data; Punjab and some provinces have at times exempted or reduced it for data only. The advance tax is charged on the recharge regardless of what you buy with it.

## Sources

- Income Tax Ordinance 2001, s.236 and Division V of Part IV of the First Schedule; provincial sales tax on services acts (FBR and provincial revenue authorities)

How to cite: "Mobile Load Tax Calculator", Searchable, rates reviewed 15 Sept 2026, https://searchable.pk/tools/telecom/mobile-load-tax-calculator