FBR draft would extend YouTuber tax rules to all social media platforms: 7 days to object

The Federal Board of Revenue wants the tax rules it wrote for YouTubers to apply to creators on every social media platform. Two draft notifications amending the Income Tax Rules, 2002 replace the word "YouTube" with "social media platforms", Business Recorder reported on Friday 9 October.

The change is still a draft. It is not in force, and anyone affected can send objections or suggestions within seven days of the drafts being published in the official Gazette.

What the drafts change

The FBR is amending clause (d) of sub-rule (1) in two rules:

1. Rule 13ZP (Chapter IIA), proposed under section 99C read with section 237(1) of the Income Tax Ordinance, 2001.
2. Rule 19R (Chapter VA), proposed under section 99C read with section 101(3B)(b) and section 237(1).

In both, "YouTube" becomes "social media platforms".

What it means if you earn online

Last month the FBR set a minimum income of Rs 195 per 1,000 views for YouTube creators (our report). If the new drafts are adopted as written, the same kind of rule could reach creators paid through TikTok, Facebook, Instagram, Snapchat and other platforms, although the drafts as reported do not list the platforms by name or say how the broader term will be defined.

What to do now:

• Keep records. Save monthly payout statements from every platform and the bank credit that matches each one.
• Check your filer status. Non-filers pay higher withholding on most transactions; our tax guides explain how to become one.
• Work out your tax. The freelancer tax calculator and the income tax calculator show what you owe on a year's earnings.
• Object if it affects you. Once the drafts appear in the Gazette, the seven-day window opens; submissions go to the FBR.

The FBR has not said when it will finalise the rules. We will update this story when the final notification is issued.