How the tax on a mobile load is worked out
Balance = Load ÷ 1.15 · Tax = Load − Balance
Rs 100 ÷ 1.15 = Rs 86.96 balance and Rs 13.04 tax. Check it: 15% of Rs 86.96 is Rs 13.04, and together they make Rs 100. The 15% is worked out on the balance, not on the Rs 100, which is why you don't get Rs 85.
This is advance income tax under Section 236 of the Income Tax Ordinance 2001. The 15% rate is set in Division V of Part IV of the First Schedule. Your operator takes it the moment you load, and it is the same whether you are a filer or not.
Checked against Ufone's own example
| Rs 100 load | This calculator | Ufone's website |
|---|---|---|
| Balance | Rs 86.96 | Rs 86.95 |
| Exact figure | 100 ÷ 1.15 = 86.9565… | |
| Why they differ | This page rounds to two decimals (86.96); Ufone cuts at two decimals (86.95). One paisa, same method. | |
Ufone's home page says a Rs 100 load "will now give a balance of Rs. 86.95". We didn't find a worked example like this from any other operator. Jazz and Zong mention the 15% on each recharge but not the balance you end up with. Your operator may handle the last paisa a little differently.
What this calculator covers
- Covers: the 15% Section 236 tax on a plain load, taken from inside the amount you pay.
- Also covers, in the yearly box: Section 236 on postpaid mobile and internet bills (15% of the bill) and on a landline (10% of whatever the monthly bill is above Rs 1,000).
- Leaves out: the sales tax on calls, SMS and data once you start using the balance, bundle and Super Card prices, any operator charges, and exemptions like Gilgit-Baltistan or an exemption certificate (more on those in the FAQ below).
- Not your final tax: Section 236 tax is advance tax, and it gets settled when you file a return.
Claiming the tax in your return
Because Section 236 tax is advance tax, filing a return lets you count it against the tax on your income for the year (Section 168). In the tax year 2026 return, enter it under Tax Chargeable / Payments → Withholding Tax → Adjustable Tax:
- 64150004 "Phone Unit u/s 236(1)(c)" — load bought electronically
- 64150003 "Prepaid Telephone Card u/s 236(1)(b)" — a scratch card
- 64150002 "Cellphone Bill u/s 236(1)(a)" — a postpaid mobile bill
- 64150005 "Internet Bill u/s 236(1)(d)" and 64150001 "Telephone Bill u/s 236(1)(a)" — internet and landline
The yearly box above gives you a rough figure. The exact amount is on each company's tax certificate, and our guide on getting tax certificates from Jazz, Ufone, Zong, PTCL and electricity companies shows where to find it for each company. These codes are from the tax year 2026 form, so check them again when FBR issues the next one.
Frequently Asked Questions
How much balance do I get on a Rs 100 load, and why not Rs 85?
You get Rs 86.96. The other Rs 13.04 is advance income tax under Section 236. People often take 15% off Rs 100 and expect Rs 85, but the tax is already inside the Rs 100: it is 15% of the balance you get, not of the amount you pay. Ufone's site says Rs 86.95 for the same load. That is the same answer with the last paisa cut instead of rounded.
Is the tax the same on Jazz, Zong, Ufone and Telenor?
Yes. The 15% comes from Section 236 of the Income Tax Ordinance, and it is the same for every mobile company. Jazz, Zong and Ufone all say so on their own websites. Ufone is the only one we found that also shows a Rs 100 example.
Is there tax on a Super Card or other bundle?
Yes. Ufone's tax page says the tax applies to every recharge and bill, Super Card subscriptions included. This calculator only covers a plain load, though, so for a bundle go by the price your operator shows.
Who does not pay this tax?
Section 236(4) leaves out the Government, foreign diplomats, diplomatic missions and anyone holding an exemption certificate from the Commissioner. If you have such a certificate, Ufone asks you to share it so the tax is left off. Ufone's tax page also shows 0% in Gilgit-Baltistan, where it says collection was suspended by a Gilgit-Baltistan Council notification dated 4 January 2018. Being a filer or a non-filer makes no difference: both pay 15%. The one higher rate, 75%, is for people named in an income tax general order under Section 114B.
Can I claim the tax on my load and bills back?
If you file an income tax return, yes, as a credit. Section 168 lets the Section 236 tax collected during the year count against the tax on your income for that year. In the tax year 2026 return it goes under Adjustable Tax: code 64150004 “Phone Unit u/s 236(1)(c)” for load bought electronically, 64150002 for a postpaid mobile bill. Whether you actually get money back depends on your total tax for the year. For the exact amount, use each company's tax certificate.
Why does my balance run out faster than this calculator shows?
Because a second tax kicks in when you use the balance. The calculator stops at the balance credited after Section 236. After that, a sales tax is charged on every call, SMS and data session, and that part is not included here.
Sources (read 3–10 November 2026)
- Income Tax Ordinance 2001 (FBR, amended up to 30 June 2026) — Section 236, Section 168, First Schedule Part IV Division V
- FBR Withholding Tax Rates Card, tax year 2027 — 15% on mobile, internet and prepaid cards; 10% above Rs 1,000 on a landline
- Ufone home page — Rs 100 load gives Rs 86.95
- Ufone tax page — Super Cards, Section 236(4) exemption, Gilgit-Baltistan
- Jazz general terms and conditions — 15% on each recharge
- Zong FAQs — 15% on every recharge
- FBR SRO 1495(I)/2026 — tax year 2026 return codes
See how we verify rates. This is an estimate, not tax advice. Written and maintained by Bilal Hassan. Page updated: 10 November 2026.