Withholding Tax Certificates
Your mobile network, internet and PTCL deduct advance income tax on every bill and load. Download their certificates and claim the tax in your return. Estimate how much it adds up to below.
02 Rates
Tax on phone and internet (section 236)
The same for filers and non-filers. Only filers can claim it back.
| Service | Advance tax |
|---|---|
| Mobile loads and postpaid bills | 15% of the load or bill |
| Internet bills and prepaid internet | 15% |
| Landline (PTCL) | 10% of a monthly bill above Rs 1,000 |
What is a withholding tax certificate?
A statement from a company that collected tax from you, such as your mobile network, PTCL, bank or electricity company, showing how much tax it deducted in the tax year. You use it to claim that tax in your income tax return.
How much tax is deducted on mobile phones and internet?
Under section 236, 15% of every mobile bill, prepaid load and internet bill or card. PTCL landlines pay 10% of the part of a monthly bill above Rs 1,000.
Can I get this tax back?
Yes, if you file a return. It is advance tax, so it is deducted from your income tax for the year, and any excess is shown as a refund.
Do I need the certificate to file my return?
You need the amounts. The certificate is the proof, so download it for each connection and keep it with your records.
Sources and last update
- Income Tax Ordinance 2001, section 236 and First Schedule Part IV Division V
- FBR Withholding Tax Rates Card, updated to 30 June 2026
- Federal Board of Revenue (FBR)
Last reviewed: 7 November 2026. How we calculate
Results are estimates, not tax advice. For your exact tax, check your salary certificate or ask a tax professional.