Mobile Load Tax in Pakistan: 15% on Every Recharge, 19.5% on Use (All Networks)

Mobile load in Pakistan carries two taxes: 15% advance income tax on every recharge, set by FBR under section 236, and sales tax of 19.5% on what you use (16% in Islamabad, none in Gilgit-Baltistan). That is why a Rs 100 load never shows Rs 100 of balance.

The two taxes hit at different moments, and operators do not explain this well. One is taken when you load. The other is added each time a package or call is charged. Below is the rate from FBR's own rate card, what Jazz and Zong print on their pages, a worked Rs 100 example, a conflict we found on Zong's site, and how a tax filer gets the first tax back.

Two taxes apply, one on the load and one on use

Advance income tax of 15% is taken from each recharge. Sales tax is charged on usage, at 19.5% in most of Pakistan and AJK, 16% in Islamabad, and nothing in Gilgit-Baltistan, according to Jazz's terms.

We opened FBR's withholding tax rate card for Finance Act 2026 on 27 October 2026. Its section 236 row covers "subscribers of internet, mobile telephone and pre-paid internet or telephone card". The rate is 15% of the bill or the sale price of the card. That rule applies to every network, because it comes from the tax law, not from the company.

Jazz's general terms say advance income tax is 15% on each recharge, sales tax in Islamabad is 16%, sales tax in the rest of Pakistan and AJK is 19.5%, and Gilgit-Baltistan is exempt. Zong's FAQ page gives 15% on recharge and 19.5% on usage.

A Rs 100 load gives about Rs 87 of balance at 15%

Zong's own help page gives an example: at a 12.5% rate, Rs 100 loaded becomes Rs 88.89. The same method at today's 15% gives Rs 86.96. That figure is our arithmetic, so check the SMS after your next load.

The example sits on Zong's Chinese language self-care page, which we read and translated on 27 October 2026. It says a 12.5% tax is deducted on recharge, "for example, recharge 100 rupees, 88.89 rupees arrive". Rs 100 divided by 1.125 is exactly Rs 88.89. So Zong treats the tax as sitting inside the load, not as 12.5 rupees taken off the top.

Apply the same method at FBR's 15% and Rs 100 divided by 1.15 gives Rs 86.96. If an operator instead took 15% straight off the face value, you would see Rs 85. Neither Jazz nor Zong spells out its method at 15%, so we show both.

Sales tax is why a Rs 10 price costs you Rs 11.95

Package prices are often listed "plus tax". At 19.5%, a Rs 10 plus tax charge becomes Rs 11.95 taken from your balance. Jazz's own international SMS rate of Rs 11.95 including tax matches that sum exactly.

This is the part people feel most. You buy a bundle that says Rs 500 plus tax and Rs 597.50 leaves your balance. That is Rs 500 times 1.195, our arithmetic. In Islamabad, at 16%, the same bundle takes Rs 580. Some operators show prices that already include all tax, often called the load price or consumer price, so compare like with like. Zong's Super Card page, for example, gives a "consumer price".

When balance drops faster than you expect, the cause is usually not tax. It is a service renewing in the background. Jazz users can trace that with the Jazz last 3 days usage code, and Zong users can stop unwanted services with the Zong unsubscribe code.

Zong's pages give two different rates

Zong's FAQ page says 15% and its advance loan page says 12.5%. FBR's Finance Act 2026 rate card says 15%. We report the conflict rather than pick one, but the law's figure is 15%.

Both Zong pages were live when we read them on 27 October 2026. The 12.5% line also appears in the Chinese self-care example. Our guess is that these pages were written before the rate rose and were never updated, but Zong has not said so. If your Zong SMS shows a different amount from the table above, the SMS is the record that counts.

We could not open Ufone's or Telenor's websites from our connection, so we have no operator statement from them. The 15% rate still applies to them under section 236.

Tax filers can claim the 15% back in their return

The advance income tax is not lost if you file. Download your operator's tax certificate, then enter the total as tax already deducted in your return. Non-filers cannot claim it.

1. Download the certificate for each number in your name.
2. Add the totals if you use more than one SIM.
3. Enter the amount as tax deducted under section 236 in IRIS.
4. Keep the PDF with your return papers.

Jazz users download it from SIMOSA, as set out in the Jazz tax certificate. Zong users get it in the app, covered in the Zong tax certificate download. FBR has extended the tax year 2026 deadline to 31 October 2026 in Circular No. 04 of 2026-27.

Common questions

How much tax is cut on a Rs 100 load in Pakistan?

FBR's rate is 15%. Using the method in Zong's own example, Rs 100 gives about Rs 86.96 of balance. If tax came straight off the top, it would be Rs 85.

Is mobile load tax the same on Jazz, Zong, Ufone and Telenor?

The 15% advance income tax comes from FBR's rate card, so it applies to all networks. We read Jazz's and Zong's statements; Ufone's and Telenor's sites did not open for us.

Why is sales tax lower in Islamabad?

Jazz's terms list 16% for the Federal Territory of Islamabad and 19.5% for the rest of Pakistan and AJK.

Is there tax on mobile load in Gilgit-Baltistan?

Jazz's terms say Gilgit-Baltistan is exempted from taxes.

Can a non-filer get the 15% back?

No. Only a person who files a return can claim the tax as already paid.

Does a postpaid bill also carry 15%?

Yes. FBR's rate applies to "the amount of bill or sales price", so postpaid bills are covered too.

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked 27 October 2026. We read FBR's withholding tax rate card for Finance Act 2026, Jazz's international calling rates page and its terms on other offer pages, and Zong's FAQ page, advance loan page and Chinese self-care page. The Rs 86.96, Rs 85, Rs 597.50 and other worked figures are our arithmetic. We did not load a SIM to test the exact balance credited, and we could not read Ufone's or Telenor's pages.