Pakistan’s Federal Board of Revenue (FBR) has proposed a new social media tax framework to bring income from YouTube and other digital platforms into the tax net. The move aims to formally tax local and foreign content creators who earn from Pakistani viewers and subscribers.
According to a report by ARY News, the FBR social media tax proposal outlines how online earnings will be documented, assessed, and taxed under Pakistan’s existing laws.
After that consultation period ends, the FBR plans to implement a final tax collection framework. Officials say they will review all objections and recommendations before finalising the procedure.
The proposed tax will apply through a special procedure under Article 99-C. According to FBR officials, both residents and non-residents who earn money from viewership and subscribers in Pakistan will have to pay tax under the new system.
Officials also said the new rules would classify social media account holders with at least 50,000 subscribers as businesses. In addition, they would treat 12,500 views within a single quarter as business activity for tax purposes.
FBR officials have also proposed a benchmark for YouTube earnings. They suggested using the income of Rs 195 per 1,000 views as the standard for tax assessment.
The move signals a stronger focus on digital creators and online income streams as Pakistan broadens its tax net
