FBR Introduces New Tax Rules for Non-Resident Social Media Influencers

The Federal Board of Revenue (FBR) has introduced new tax rules for non-resident Pakistanis Influencers earning money through social media content and audience engagement in Pakistan.

The new rules were issued through SRO 1642 of 2026 on Wednesday. They are aimed at bringing high-earning social media influencers and content creators into the tax system.

FBR Introduces New Tax Rules for Non-Resident Social Media Influencers

The government introduced a 5 per cent tax on income earned from social media content in the latest budget. Under the new rules, the tax will apply to individuals whose social media audience crosses a specific threshold.

An individual will fall under the rules if their content receives interaction from more than 50,000 users in a year or 12,250 users in a quarter.

How the Taxable Income Will Be Calculated

The FBR will calculate taxable income based on earnings generated from social media content. Influencers will be allowed to claim expenses against their revenue, but these expenses will be limited to 30 per cent of total earnings.

The rules also introduce a revenue-per-mille (RPM) benchmark for calculating remuneration. For YouTube, the fixed rate has been set at Rs 195 for every 1,000 views, although the rate can be revised in the future.

The taxable amount will be based on the higher amount between the assessed income and the remuneration received from social media activities. This remuneration can be received in cash or in other forms.

Quarterly Advance Tax

Individuals covered by the new rules will have to pay advance tax on a quarterly basis. They will also be required to report their social media earnings in a specific section of their annual tax return.

Tax commissioners have been given powers to correct cases where individuals under-declare their income.

The FBR has also started identifying social media accounts with large followings and significant earnings that have so far remained outside the formal tax system.

Social Media Earnings Under the New Rules

The new regulations come as social media has become an important source of income for content creators. Influencers can earn through advertising, sponsorships, platform payments and other forms of digital monetisation.

The rules also define a social media platform as an internet-based service that allows users to interact and share content. Its economic value largely comes from user participation, network effects and the monetisation of user engagement or data.

Social media content covers digital information, communication and creative material created or published by users. This includes content that can generate advertising, sponsorship or other forms of revenue through audience engagement and reach.

The FBR’s latest move is intended to bring social media-based earnings into the formal tax framework, particularly as digital content continues to become a significant source of income.

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