A Rs 100 recharge gives Rs 86.96 of balance. The other Rs 13.04 is 15% advance income tax, worked out as 100 × 15 ÷ 115. When you use the balance, 19.5% sales tax is charged inside your call, SMS and data charges, which takes a further Rs 14.19, so the service you actually get is worth Rs 72.77.
The same rules apply to Jazz, Zong, Ufone and every other network, and to easyload, card and app top-ups alike. Use "I want balance" in the calculator to find how much to load for a balance you need.
Tax on common recharge amounts
For a SIM used in Punjab, Sindh, Khyber Pakhtunkhwa, Balochistan, Islamabad or Azad Kashmir, where the rates are the same.
| Recharge | Advance tax 15% | Balance credited | Sales tax on use 19.5% | Net usage value |
|---|---|---|---|---|
| Rs 100 | Rs 13.04 | Rs 86.96 | Rs 14.19 | Rs 72.77 |
| Rs 200 | Rs 26.09 | Rs 173.91 | Rs 28.38 | Rs 145.53 |
| Rs 300 | Rs 39.13 | Rs 260.87 | Rs 42.57 | Rs 218.30 |
| Rs 500 | Rs 65.22 | Rs 434.78 | Rs 70.95 | Rs 363.83 |
| Rs 1,000 | Rs 130.43 | Rs 869.57 | Rs 141.90 | Rs 727.67 |
| Rs 2,000 | Rs 260.87 | Rs 1,739.13 | Rs 283.79 | Rs 1,455.34 |
Net usage value is what the calls, SMS and data cost before sales tax. Your network deducts the sales tax from your balance as you use it, so you see Rs 86.96 in your account but only Rs 72.77 of that pays for the service itself.
How mobile load tax is calculated
Two different taxes hit prepaid balance.
1. Advance income tax, 15%, when you load
Section 236 of the Income Tax Ordinance lets the FBR collect 15% on the sale price of prepaid cards and electronic load. The tax is taken out of the amount you pay, not added on top. So the balance is the recharge divided by 1.15.
- Balance = recharge ÷ 1.15
- Advance tax = recharge − balance
For Rs 500: 500 ÷ 1.15 = Rs 434.78 balance, and Rs 65.22 advance tax.
2. Sales tax, 19.5%, when you use the balance
Provinces charge 19.5% sales tax on telecom services, and Islamabad charges 19.5% federal excise duty. Networks price bundles and calls with this tax included and take it from your balance as you use it.
- Sales tax inside the balance = balance × 19.5 ÷ 119.5
For the Rs 434.78 balance that is Rs 70.95, leaving Rs 363.83 of actual service. Total tax on a Rs 500 load: Rs 136.17, or 27.2%.
Reverse: how much to load
To end up with a set balance, multiply by 1.15. For Rs 1,000 of balance, load Rs 1,150.
How much to load for a set balance
Amounts rounded to the paisa. Round up when you recharge.
| Balance you want | Load this much |
|---|---|
| Rs 100 | Rs 115.00 |
| Rs 200 | Rs 230.00 |
| Rs 300 | Rs 345.00 |
| Rs 500 | Rs 575.00 |
| Rs 1,000 | Rs 1,150.00 |
| Rs 2,000 | Rs 2,300.00 |
Filers, non-filers and Gilgit-Baltistan
ATL does not matter for load tax. Rule 10 of the Tenth Schedule excludes section 236 from the higher rates for people not on the Active Taxpayers List, so filers and non-filers both pay 15%.
Listed non-filers pay 75%. When the FBR names someone in an Income Tax General Order under section 114B, networks must collect 75% instead of 15%. From Rs 100 such a person gets Rs 57.14 of balance. Tick the box in the calculator only if you have been told you are on such an order.
Gilgit-Baltistan is exempt. Jazz, Zong and Ufone apply neither the advance tax nor sales tax to SIMs in GB, so Rs 100 gives Rs 100.
Getting the advance tax back. The 15% is adjustable. If you file an income tax return, the tax collected on your number counts against the tax you owe. Your network can give you a tax certificate showing the amount collected on your number.
Mobile load tax questions
How much balance do I get on Rs 100 load?
Rs 86.96. The network takes 15% advance income tax out of the Rs 100, which is Rs 13.04. As you use the balance, 19.5% sales tax is also charged, so Rs 72.77 of the Rs 100 buys actual calls, SMS or data. In Gilgit-Baltistan you get the full Rs 100.
How much tax is on a Rs 1,000 recharge?
Rs 130.43 advance income tax, so Rs 869.57 is credited. Sales tax of Rs 141.90 is then charged as you use it, leaving Rs 727.67 of service. Total tax is Rs 272.33, about 27.2% of the recharge.
Is load tax the same on Jazz, Zong, Ufone and Telenor?
Yes. The 15% advance tax comes from section 236 of the Income Tax Ordinance and the 19.5% from provincial sales tax laws and federal excise duty in Islamabad. They apply to every network the same way. Bundle prices differ, but the tax maths does not.
Do non-filers pay more tax on mobile load?
Not usually. Section 236 is excluded from the doubled non-filer rates, so everyone pays 15%. The only exception is a person named by the FBR in a general order under section 114B, who pays 75% advance tax until they file.
Can I get the tax on mobile balance refunded?
The 15% advance tax can be adjusted against your income tax when you file a return, using the certificate your network issues. If your total income is below the taxable limit, the amount collected can be claimed as a refund through the return. The 19.5% sales tax is not refundable.
Networks may round the credited balance to the nearest paisa, and some top-up apps or retailers add their own charges. Your balance message is the final figure. Rates here are for 2026-27 and come from the FBR withholding rate card and the networks' own published tax pages.
Last reviewed 29 September 2026. Results are estimates; official notices always take precedence.