Section 236 · 15% advance tax · Tax Year 2027

Mobile Load Tax Calculator Pakistan (Jazz, Zong, Ufone, Telenor)

See exactly how much balance you actually receive after tax on a Jazz, Zong, Ufone or Telenor prepaid recharge — instantly, with no signup.

Enter Recharge Amount

Rs
📱

Enter a recharge amount or tap a quick amount above to see the balance you'll actually receive.

📌 Example

  • Rs 100 load → Rs 86.96 credited
  • Rs 500 load → Rs 434.78 credited
  • Rs 1,000 load → Rs 869.57 credited
Explained

Mobile load tax in Pakistan — how it works

Two different taxes reduce your mobile balance, at two different moments:

  1. Advance income tax at recharge (Section 236). 15% is charged on the value of the service, which works out to 13.04% of the amount you pay (15 ÷ 115). On a Rs 100 recharge, Rs 13.04 is deducted and Rs 86.96 is credited.
  2. Sales tax when you use the balance. Provincial sales tax / FED of 19.5% is charged as you make calls, send SMS or buy bundles. Over the whole Rs 86.96 that is about Rs 14.19, so the usable value of Rs 100 is roughly Rs 72.77.

Balance credited = recharge × 100 ÷ 115

The rates are set by law, not by the operator, so they are the same on Jazz, Zong, Ufone and Telenor and whether you recharge by card, EasyLoad, JazzCash or Easypaisa. Operators collect the tax and deposit it with FBR.

Can filers claim it back?

The 15% under Section 236 is an advance tax. If you file a return, the tax shown in your telecom withholding statement can be adjusted against your yearly liability. Sales tax on usage can't be claimed by individuals. A much higher 75% advance tax applies only to people FBR has placed on its Income Tax General Order list for not filing — one of several places where non-filers pay more. Compare other transactions in the withholding tax calculator.

Last reviewed: 3 October 2026 · Applies to: Tax Year 2027

Sources

Estimates for planning only — not tax or religious advice. See our disclaimer, and tell us if you spot an error.

FAQ

Common questions

How much balance do I get on a Rs 100 recharge?
Rs 86.96 is credited. Rs 13.04 is deducted as advance income tax (15% of the service value). Sales tax of 19.5% is then charged as you use the balance, so the usable value of Rs 100 is about Rs 72.77.
Do Jazz, Zong, Ufone and Telenor charge the same tax?
Yes. The rates are set by law, not by the operator, so every network deducts the same 15% advance tax at recharge and charges the same sales tax on usage.
Why is tax deducted from mobile recharge?
Mobile operators are withholding agents. They collect advance income tax under Section 236 when you recharge and sales tax when you use services, and deposit both with the government.
Can I get the mobile load tax back?
If you file an income tax return, the 15% advance tax collected on your recharges can be adjusted against your yearly tax liability. Sales tax on usage cannot be claimed back by individuals.
Does it matter how I recharge (card, EasyLoad, JazzCash)?
No. The same deduction applies to scratch cards, EasyLoad, and mobile wallets such as JazzCash and Easypaisa.
How much is deducted on a Rs 1,000 recharge?
Rs 130.43 is deducted at recharge, so Rs 869.57 is credited. After sales tax on usage, the usable value is about Rs 728.
Keep going