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

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. Being a filer also lowers other withholding taxes you pay.
• Estimate your tax: use the freelancer tax calculator or the 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.