Terms and Taxes

Terms and Taxes

Federal Excise Duty (FED), Sales Tax on Services & Equipment, Advance Income Tax and With Holding Tax (WHT): 

(in effect since July 1, 2018)

Tax

Services

ICT

Punjab

Sindh

KPK

Balochistan

AJK

Sales Tax / FED

Landline - Charges

FED - 17%

19.50%

19.50%

19.50%

19.50%

19.50%

DSL/Internet/EVO/Data - Charges*

Nil

19.50%**

19.50%* (exceeding Rs 2,500 or 4Mbps)

19.50%

19.50%

19.50%

Data / DPLC

Nil

19.50%

19.50%

19.50%

19.50%

Equipment/ Supplies / CPE - Charges

17.00%

17.00%

17.00%

17.00%

17.00%

17.00%

Smart TV - Charges

16.00%

16.00%

10.00%

10.00%

15.00%

16.00%

***WHT / Income Tax

PSTN + IPTV

(10% of exceeding Rs 1,000/-)

(10% of exceeding Rs 1,000/-)

(10% of exceeding Rs 1,000/-)

(10% of exceeding Rs 1,000/-)

(10% of exceeding Rs 1,000/-)

(10% of exceeding Rs 1,000/-)

DSL / EVO

12.5%

12.5%

12.5%

12.5%

12.5%

12.5%

 

Exemption

Sindh*

1)      Where the total monthly charges, per recipient of services for all data services do not exceed Rs 2,500/- or

2)      Where the bandwidth offered does not exceed 4Mbps.

Punjab**

1)      Where monthly charges for student package does not exceed Rs 1,500/-

_________________________________________________________________________________

*** income Tax (WHT) is applicable @ 10% on telephone bill amount exceeding Rs 1,000/- of PSTN subscribers.

*** income Tax (WHT) is applicable @ 12.5% on internet bill (PTCL + Sales Tax).