Pakistan Sec. 236

Withholding Tax on Telephone/Internet Bills (Section 236) Calculator

Withholding Tax on Telephone/Internet Bills (Section 236) Available tax years: 2027, 2026, 2025, 2024. CORRECTED per FBR official Withholding Tax Rate Card (updated to 30-06-2025, per Finance Act 2025), fetched directly from fbr.gov.pk: Section 236 is listed as a FLAT rate (10% landline over Rs.1,000; 15% internet/mobile/prepaid cards) with NO ATL/Non-ATL split shown in the FBR card -- unlike almost every other WHT section, this one applies the same rate to filers and non-filers alike for TY2024-2026. The previous "non-filer pays double" (30%) framing in this file for those years does not appear to be supported by FBR's own card and has been corrected. The printed TY2027 tax card (Javid Law Associates) is the first document I have found that shows an ATL/Non-ATL split for this section (15%/75%) -- this appears to be a genuine new change under Finance Act 2026, not a continuation of a pre-existing split.

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Sec. 236
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TY 2027
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