Pakistan’s Federal Board of Revenue (FBR) has proposed a new tax on digital content creators. Under the draft rules, the FBR plans to charge Rs195 for every 1,000 YouTube views generated from audiences in Pakistan. This measure targets monetised videos and aims to bring online earnings into the tax net.
The proposal applies to both resident and non-resident creators who earn from Pakistani viewers. It mainly affects those with 50,000 or more subscribers in a tax year or around 12,250 subscribers in a quarter.
These accounts will be treated as businesses. The FBR will calculate minimum taxable income using a fixed benchmark of Rs195 per 1,000 views, multiplied by average views and total posts. Creators can deduct up to 30% for expenses.
According to officials, the effective tax burden could range from 16% to 66%, depending on actual earnings per 1,000 views. Creators will need to pay advance income tax every quarter and declare earnings properly.
The FBR has issued draft amendments (SRO 546 and 545) and invited feedback from experts within seven days before finalising the rules.
This step is part of the government’s broader plan to expand the tax base and regulate growing digital income from platforms like YouTube, TikTok, and Instagram.
Many creators fear the fixed rate may be too high compared to actual earnings from Pakistani audiences, which are often low. The move could affect thousands of online content makers who rely on YouTube for their livelihood.
