Mobile, Internet & Electricity Tax Certificates: How to Get Them and Claim the Tax
Look at any mobile recharge or internet bill and part of what you paid was income tax. It isn’t gone for good. The law calls it advance tax, and when you file your return you can set it off against the tax on your income. Your telecom company’s tax certificate tells you how much was taken over the year. This guide shows where each company gives you that certificate, what the law charges, and which IRIS code it goes under.
Bilal Hassan · Page updated: 3 November 2026
The short version
- Mobile, internet, prepaid cards: 15% under Section 236, filer or not. Fully adjustable in your return.
- Landline: 10% of the part of the monthly bill above Rs 1,000.
- Home electricity: nothing is collected if you are on the ATL.
- Shop or factory electricity: tax is collected under Section 235, but for a person other than a company much of it is minimum tax and cannot be refunded.
1. Where each company issues the certificate
We opened every one of these on the company’s own website on 3 November 2026, and the table lists what each page asks you to enter. Companies move their menus around from time to time. If you can’t find the link, search the company’s app or self-care site for “Tax Certificate” or “Withholding Tax”.
| Company | Where | What you enter |
|---|---|---|
| PTCL (landline, broadband) | ptcl.com.pk/CustomerTax/TaxInquiry — "Withholding Tax Statement" | Service type, area code, phone number and account ID (on your bill); start and end month; the code shown in the image |
| Ufone | Ufone Self Care (ufone.com) → Tax Certificate, or the UPTCL app | Self Care login with your Ufone number |
| Jazz | Simosa app → "Tax Certificate" (described on jazz.com.pk/self-care/tax-certificate) | Select the year, tap download, enter the 4-digit PIN to verify your number |
| K-Electric | ke.com.pk FAQs: KE WhatsApp, KE Live app, call 118, or the nearest IBC (customer centre) | Not stated on the FAQ |
| LESCO | lesco.gov.pk → "Tax Deduction Certificate" | Customer ID and password (register on the same page first) |
| GEPCO | gepco.com.pk → "Income Tax & GST" | Bill reference number |
| FESCO | fesco.com.pk → e-Services → "Income Tax & GST" (Statement of GST & Withholding Income Tax) | Select the year |
| IESCO, MEPCO | No public route on the company website when checked | Ask the company directly |
Zong and other operators were not checked for this guide.
2. How much tax is taken from your bill
Mobile, internet and landline: Section 236
| What you pay for | Advance tax |
|---|---|
| Mobile bill, internet bill, prepaid internet or phone card, units bought electronically | 15% of the bill or sale price |
| Landline (not mobile), monthly bill above Rs 1,000 | 10% of the amount above Rs 1,000 |
| Persons named in an income tax general order under Section 114B | 75% |
Being a filer doesn’t change this rate. Section 236 is on the Rule 10 list in the Tenth Schedule, which the non-filer uplift does not reach. For example, a landline bill of Rs 3,000 carries 10% of (Rs 3,000 − Rs 1,000) = Rs 200.
Electricity: Section 235
| Consumer | Monthly bill | Advance tax |
|---|---|---|
| Domestic, on the ATL | Any | Not collected |
| Domestic, not on the ATL | Under Rs 25,000 / Rs 25,000 or more | 0% / 7.5% |
| Commercial or industrial | Up to Rs 500 | Rs 0 |
| Commercial or industrial | Over Rs 500 up to Rs 20,000 | 10% of the bill |
| Commercial | Over Rs 20,000 | Rs 1,950 + 12% of the amount over Rs 20,000 |
| Industrial | Over Rs 20,000 | Rs 1,950 + 5% of the amount over Rs 20,000 |
“Bill” here means the whole bill, sales tax and other charges included. For example, a shop’s Rs 50,000 bill carries Rs 1,950 + 12% of Rs 30,000 (Rs 3,600) = Rs 5,550. The Rs 1,950 is the figure printed in both the Ordinance and FBR’s rate card.
3. Can you get the tax back?
Mobile, internet and landline: yes, as a credit. Section 168(2) lets you count advance tax collected under Chapter XII, Section 236 included, as a credit against the tax on your income for the year it was collected. Nothing in Section 236 makes it minimum or final tax. Salaried people tend to feel this most: your employer has usually deducted your full tax already, so these credits leave you with more paid than owed, and that difference is what a refund claim is for. The withholding tax guide walks through the refund steps.
Shop and factory electricity: only partly. Section 235(4) splits it in two. If you are not a company, tax collected on bills of up to Rs 360,000 a year counts as minimum tax on your income and is not refunded, while tax collected on the part of a monthly bill above Rs 30,000 can be adjusted. A company can adjust all of it.
4. The IRIS codes to enter it under
FBR notified the tax year 2026 return on 2 September 2026 (SRO 1495(I)/2026). In it, these rows are under Tax Chargeable / Payments → Withholding Tax → Adjustable Tax. Put the tax figure from your certificate next to the matching code.
| Code | Label in the return |
|---|---|
| 64150001 | Telephone Bill u/s 236(1)(a) |
| 64150002 | Cellphone Bill u/s 236(1)(a) |
| 64150003 | Prepaid Telephone Card u/s 236(1)(b) |
| 64150004 | Phone Unit u/s 236(1)(c) |
| 64150005 | Internet Bill u/s 236(1)(d) |
| 64150006 | Prepaid Internet Card u/s 236(1)(e) |
| 64140050 | Electricity Bill of Commercial / Industrial Consumer u/s 235 |
There is no Adjustable Tax row for domestic electricity in the tax year 2026 form. FBR can change codes when it notifies next year’s return, so if a code isn’t there, search IRIS by its description instead. For the rest of the return, see how to file your tax return.
Quick answers
Is the tax on my mobile and internet bill refundable?
Yes, as a credit. Section 236 has no minimum-tax or final-tax clause, so Section 168(2) lets you set the tax collected against the tax on your income for the same tax year. If your total credits come to more than the tax you owe, you can claim the excess back as a refund.
Do filers pay a lower rate on mobile and internet?
No. Section 236 has one rate for everyone: 15% on mobile, internet and prepaid cards, and 10% of the amount above Rs 1,000 on a landline bill. Rule 10 of the Tenth Schedule keeps Section 236 outside the non-filer uplift. The only higher rate is 75% for persons named in an income tax general order under Section 114B.
Is tax deducted on my home electricity bill?
Not if you are on the Active Taxpayers List: the proviso to Section 235(1) says the tax does not apply to a domestic consumer whose name appears on the ATL. A domestic consumer who is not on the ATL pays 7.5% when the monthly bill is Rs 25,000 or more, and nothing below that.
How do I claim mobile tax in my income tax return?
In IRIS, go to Tax Chargeable / Payments, then Withholding Tax, then Adjustable Tax, and enter the tax from your certificate against the matching code. Use the category your certificate shows: in the tax year 2026 return, a postpaid bill goes under 64150002 "Cellphone Bill u/s 236(1)(a)", a prepaid card under 64150003, and load bought electronically under 64150004 "Phone Unit u/s 236(1)(c)". This is the same for Jazz, Ufone, Zong or any other operator.
How much tax is cut on mobile balance in Pakistan?
Under Section 236 the income tax is 15% of the bill, the price of a prepaid card, or the amount of units (load) you buy. Other taxes on telecom services, such as sales tax, are separate and are not part of the Section 236 figure.
How much tax is on an electricity bill in Pakistan?
Under Section 235 it depends on the connection. A home connection on the ATL pays none. A home connection not on the ATL pays 7.5% when the monthly bill is Rs 25,000 or more. A commercial or industrial connection pays 10% on a bill over Rs 500 up to Rs 20,000; above Rs 20,000 it is Rs 1,950 plus 12% (commercial) or 5% (industrial) of the amount over Rs 20,000. The bill amount used is the full bill, including sales tax.
What is advance tax in Pakistan?
It is income tax collected at the time of a payment, such as a phone, internet or electricity bill, before your tax for the year is worked out. Under Section 168(2), tax collected this way is a credit against the tax on your income for that year, unless the law makes it final or minimum tax, as Section 235(4) does for part of the electricity tax.
How do I get an IESCO tax certificate?
When we checked on 3 November 2026, IESCO's public website did not show a route to a tax certificate, and neither did MEPCO's. Ask the company directly through its customer service rather than relying on a third-party website.
Do I need the certificate if IRIS already shows the tax?
Keep it anyway. It is the company's own record of the tax it collected from you, and it is what you will need if anyone questions a figure in your return.
Sources: Rates and the ATL exemption from Sections 235 and 236 and Divisions IV and V of Part IV of the First Schedule of the Income Tax Ordinance 2001 as amended to 30 June 2026, matching FBR’s Withholding Income Tax Rate Card for tax year 2027. Adjustability from Sections 168(2) and 235(4); the non-filer exclusion from Rule 10(i) and 10(l) of the Tenth Schedule. Return codes from SRO 1495(I)/2026 (2 September 2026), the tax year 2026 income tax return. Certificate routes checked on each company’s own website on 3 November 2026. This guide explains the law; it is not tax advice. See how we verify rates.
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