Withholding · Section 236 · Tax Year 2026-2027
Phone Bill Tax Calculator
Calculate the advance tax on your phone bill under Section 236 — 10% of a landline bill above Rs 1,000, or 15% of the whole bill for mobile and internet.
Step by step
How phone bill tax is worked out
Enter your bill amount
The pre-tax value of the monthly bill.
Pick the line type
Landline: 10% on the part above Rs 1,000. Mobile or internet: 15% on the whole bill.
See the tax withheld
Deducted automatically by your telecom operator.
Check your total cost
Bill amount plus the withholding tax.
Reading the result
Withholding on the bill, not on the handset
This is advance income tax on what you spend using a telecom service. It has nothing to do with PTA registration, which is a one-off duty on bringing a handset into the country and is never refundable.
If you are trying to work out what it costs to register an imported phone, this is the wrong page.
The PTA mobile registration tax calculator handles that.
Landline and mobile are treated differently
A landline bill is only within the charge above a monthly threshold, and only the portion above it is relevant. Mobile and internet are treated on the whole bill instead. A household with both will see the two behave differently for the same spend.
This is the adjustable part of your bill
A telecom bill carries several charges and they are not alike. The income tax withheld here counts against your annual liability and is recoverable by filing. The GST or FED on the service does not come back. Only the first belongs in your tax credits.
Where this stops
This works out one line. What you actually pay also reflects your package, call and data charges, and provincial sales tax on telecommunication services, which varies between provinces.
FAQs
Phone bill tax FAQs
Is this the same as PTA phone registration tax?
No — that is a one-time duty to register an imported device (see the PTA Registration Tax Calculator). This calculator is for the ongoing withholding tax under Section 236 deducted from your monthly postpaid bill or prepaid top-up.
What is Section 236 telecom withholding tax?
Section 236 requires telecom companies to collect advance income tax on subscriber bills and prepaid sales. The FBR rate card for tax year 2027 gives two different rules: for a landline (a telephone subscriber other than a mobile subscriber) it is 10% of the amount of the monthly bill above Rs 1,000, so a Rs 1,000 bill carries nothing; for internet, mobile telephone and prepaid cards or units it is 15% of the whole bill or sale price. Pick your line type above and the rate fills in; it stays editable.
Is this tax adjustable?
Yes, telecom withholding tax under Section 236 is generally adjustable against your annual income tax liability if you file a return.
Where do I find my current rate?
Check your latest phone bill (telecom operators itemise the withholding tax deducted) or the current FBR notification for Section 236 — enter that rate here for an accurate figure.
Related tools
Registering a new phone?
Check the separate one-time PTA/DIRBS device registration duty.
Open PTA Registration Tax Calculator