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. Data carries the same 19.5% as calls in every province and in Islamabad; no province has a lower rate on internet for 2026-27. The advance tax is charged on the recharge regardless of what you buy with it.

Telecomv1.1.0Last reviewed 26 Sept 2026

Mobile Load Tax Calculator

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.

Balance on a Rs 100 rechargeRs 86.96

Rates last reviewed 26 Sept 2026. How this is calculated

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)

Warning: Bundles and packages are priced with sales tax inside, so the second deduction shows up as the package costing more balance than its face price rather than as a separate line. Figures use the statutory rates; a few networks round to the nearest rupee.

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How this is calculated

Two taxes sit on prepaid mobile spending:

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.
Sales tax on telecom services at 19.5%, charged when the balance is used: provincial sales tax in Punjab, Sindh, KP and Balochistan, and federal excise duty at the same 19.5% in Islamabad (which also adds 75 paisa on a mobile call longer than five minutes). The rate is the same for calls and for internet data.

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. Data carries the same 19.5% as calls in every province and in Islamabad; no province has a lower rate on internet for 2026-27. The advance tax is charged on the recharge regardless of what you buy with it.

Sources

FBR Withholding Tax Rates Card 2026-27 (s.236); PRA, SRB, KPRA and BRA sales tax on services schedules; Federal Excise Act 2005: FBR and provincial revenue authorities

Version 1.1.0 · reviewed 26 Sept 2026. Rates change with the Federal Budget and regulator notifications; we update this tool when they do. Confirm with the primary source before making financial decisions.

Topics:FBR PTA