Are Your Social Media Views Now Taxable in Pakistan?

The Federal Board of Revenue (FBR) has introduced new taxation rules under SRO 1642 of 2026, targeting income earned by non-resident social media content creators through interactions with Pakistani audiences. The Finance Act 2026 introduced a 5% tax rate on social media earnings, while the new rules establish a framework for determining taxable income.

Under the new rules, the audience threshold is more than 50,000 users annually or 12,250 users quarterly. For YouTube, the prescribed revenue benchmark is Rs. 195 per 1,000 views, with remuneration determined by comparing actual earnings against the prescribed benchmark. Allowable expenses are restricted to a maximum of 30% of revenue.

The new framework introduces quarterly advance-tax payments and specific income-disclosure requirements in annual tax returns. Non-resident influencers, YouTubers and other digital content creators generating income through Pakistani audiences should review their monetization arrangements, audience analytics and earnings records to assess their tax obligations.