# YouTube tax in Pakistan: FBR sets Rs 195 per 1,000 views as minimum income for creators

Source: Searchable (https://searchable.pk/news/business/youtube-tax-in-pakistan-fbr-sets-rs-195-per-1000-views-as-minimum-income-for-cre)
Type: News article
Author: Searchable Editorial
Published: 24 Sept 2026
Updated: 25 Sept 2026
Retrieved: 30 Sept 2026

> New rules under SRO 1642 cover creators with more than 50,000 users a year, including non-residents, with quarterly advance tax and a 30% cap on expenses.

The Federal Board of Revenue (FBR) has notified rules, through SRO 1642 of 2026, that set out how income from YouTube, TikTok, Instagram and other social media will be taxed, with non-resident creators who earn from audiences in Pakistan squarely in scope. The key number for creators: FBR will assume you earned at least **Rs 195 for every 1,000 YouTube views**, even if your actual payout was lower.

## Who is covered

- Anyone earning from social media content whose audience crosses **more than 50,000 users in a year, or 12,250 users in a quarter**.
- The rules target individuals who generate income through user interactions in Pakistan, which is why they reach creators living abroad.
- A "social media platform" is defined broadly: any internet service whose main purpose is letting users interact and share user-generated content.

## How your taxable income is worked out

1. **Revenue** is the higher of what you actually earned or the revenue-per-mille (RPM) benchmark. For YouTube the benchmark is Rs 195 per 1,000 views, and FBR says it can revise it.
2. **Expenses** (equipment, editing, travel) can be deducted, but only up to **30% of revenue**.
3. What is left is your minimum taxable income from social media.

**Example:** a channel with 1,000,000 YouTube views in a quarter is treated as earning at least Rs 195,000 (1,000 x Rs 195). The most it can claim in expenses is Rs 58,500, so the minimum taxable income for that quarter is Rs 136,500.

Commissioners can correct returns they think under-declare this income.

## Paying and filing

- **Advance tax every quarter**, not just once a year.
- The income goes in a **separate section of the annual return**.
- This sits alongside the **5% withholding** that banks deduct from social media payments credited to your account since 1 July 2026 (Section 154B). For residents that 5% is a minimum tax; for non-residents without a permanent establishment in Pakistan it is a final tax.

## What to do now

- **Register and file:** if you are not on the Active Taxpayers List, start with our [FBR IRIS registration and filing guide](/guides/taxes/fbr-iris-login-registration-and-filing-guide). Being a filer also lowers other withholding taxes you pay.
- **Estimate your tax:** use the [freelancer tax calculator](/tools/tax/freelancer-tax-calculator) or the [income tax calculator](/tools/tax/income-tax-calculator) with your annual figure.
- **Keep records:** save platform payout statements, bank credit advices and receipts for expenses. Without them, FBR's Rs 195 benchmark becomes your income by default.
- **Check your views:** if your channel is small but viral this year, the 50,000-user threshold is easy to cross.

## Frequently asked questions

**How much tax do YouTubers pay in Pakistan in 2026?**

Banks deduct 5% from social media payments since 1 July 2026. Under SRO 1642 of 2026, creators with more than 50,000 users a year are also taxed on at least Rs 195 per 1,000 YouTube views, less expenses capped at 30% of revenue, with advance tax paid quarterly.

**Do non-resident Pakistanis pay tax on YouTube income from Pakistan?**

Yes, the new rules reach individuals earning from user interactions in Pakistan. For non-residents without a permanent establishment, the 5% bank deduction is a final tax.

## Sources

- FBR notifies new tax rules for non-resident influencers (Dawn): https://www.dawn.com/news/2032221/fbr-notifies-new-tax-rules-for-non-resident-influencers
- FBR imposes 5% withholding tax on social media earnings from July 2026 (PhoneWorld): https://www.phoneworld.com.pk/fbr-imposes-5-withholding-tax-on-social-media-earnings-from-july-2026/

How to cite: "YouTube tax in Pakistan: FBR sets Rs 195 per 1,000 views as minimum income for creators", Searchable, 25 Sept 2026, https://searchable.pk/news/business/youtube-tax-in-pakistan-fbr-sets-rs-195-per-1000-views-as-minimum-income-for-cre