Withholding & Advance · Section 236L · Tax Year 2026-2027
International Air Ticket Tax Calculator
A fixed amount per ticket by travel class — not a percentage of the fare. Work it out across passengers and legs.
No longer in force. Section 236L does not appear in the FBR Withholding Tax Rates Cards for tax years 2025, 2026 or 2027 — the advance tax on international air tickets was omitted from the Ordinance. This calculator is kept for earlier tax years and for reference only; no such collection applies to tickets issued now.
Reading the result
A fixed amount per ticket, by class
Because it is a fixed sum rather than a percentage, this behaves differently from most travel charges. A discounted business class fare carries the same amount as a full-price one, so as a proportion of the fare it is heaviest on cheap tickets in an expensive class.
Economy is treated differently from the premium cabins, which is the distinction that decides most of the answer.
Per leg, not per journey
A trip with a stopover that involves separate international sectors can attract the charge more than once. Counting a return as two rather than one, and a multi-leg itinerary by its sectors, is what makes the total match the ticket.
It is buried in the fare breakdown
Airlines show it among the taxes and surcharges rather than as a separate line, so most travellers never see it identified. If you are reconciling a ticket price against a quoted fare, this is one of the components making up the difference.
Where this stops
The amounts are entered rather than fixed because they are set by Finance Act and have been revised. This also does not cover the other charges on an international ticket — airport charges, security fees and airline surcharges are separate and usually larger.
FAQs
Air travel tax FAQs
Is this tax still charged?
No. Section 236L is absent from the FBR Withholding Tax Rates Cards for tax years 2025, 2026 and 2027, which means the advance tax on international air tickets was omitted from the Income Tax Ordinance. Nothing is collected on tickets issued now. The page remains for anyone reconciling an older ticket or an earlier year's return.
Is air travel tax a percentage of my ticket?
No — it is a fixed amount per ticket set by travel class, collected by the airline or agent when the ticket is issued. That is why a cheap premium-cabin fare can carry the same tax as an expensive one, and why the tax can be a large share of a discounted business-class ticket.
Does economy class pay it?
Economy has historically sat outside this charge, with the tax applying to club, business and first class. The classes covered and the amounts have both been changed by Finance Acts before, so confirm the position for your travel date rather than assuming.
Why do I have to enter the amount myself?
Because it is a fixed rupee figure per class that is revised periodically — and in some years different figures have applied by destination region. A hardcoded table would be wrong for many travellers. Take the figure from your ticket's tax breakdown or the current FBR schedule.
Can I get this tax back?
It is advance tax, so it is adjustable against your annual income tax liability if you file a return — it is not a fee. If you do not file, you simply lose the benefit of it. Keep the ticket showing the deduction, because that is your evidence for claiming it.
Does it apply to domestic flights?
This charge is on international travel. Domestic tickets carry their own indirect taxes — federal excise duty and sales tax on the fare — which is a different calculation; see the Federal Excise Duty Calculator.
Do children and infants pay?
Treatment depends on whether a separate ticket is issued and in which class. Where a full ticket is issued in a covered class, the charge generally follows the ticket. Check the airline's tax breakdown, which itemises the deduction per passenger.
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