Telephone & Internet Tax Calculator
Section 236 advance tax on mobile/internet and landline billing.
FBR - Finance Acts
Latest annual federal amendments.
Income Tax Ordinance, 2001
Primary legal text for direct taxes.
FBR IRIS Portal
Return filing, e-payments and verifications.
Active Taxpayer List (ATL)
Filer/non-filer status verification.
Withholding Tax Rates
Official withholding rates page (updated by FBR).
DG Withholding Taxes - Resources
Rate cards, circulars and property valuation tables.
Withholding Tax Forms
Official withholding statements/forms.
Configure your scenario
Section 236 estimate for mobile/internet or landline billing.
Active tax filer
Filer/non-filer rates apply where relevant.
Rs 1,500,000
Rs 225,000
Rs 1,275,000
Effective 15.0%
Selected department estimate
Telephone & Internet Tax
Mobile/internet/prepaid: 15% model
Rs 225,000
Source: ITO 2001 — Section 236
Assumption: Mobile/internet 15% on bill/recharge; landline 10% above PKR 1,000.
Statutory citations and modelling notes
Telephone & Internet Tax
ITO 2001 — Section 236
Mobile/internet 15% on bill/recharge; landline 10% above PKR 1,000.
Applied rule and official references
Applied rule id: wht-telecom-internet-punjab-v1
Citations
Official quick links
FBR - Finance Acts
Latest annual federal amendments.
Income Tax Ordinance, 2001
Primary legal text for direct taxes.
FBR IRIS Portal
Return filing, e-payments and verifications.
Active Taxpayer List (ATL)
Filer/non-filer status verification.
Withholding Tax Rates
Official withholding rates page (updated by FBR).
DG Withholding Taxes - Resources
Rate cards, circulars and property valuation tables.
Withholding Tax Forms
Official withholding statements/forms.
Estimated Telephone & Internet Tax for Tax Year 2026 is Rs 225,000.
Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.