Pakistan energy sector 2026: who owns it and can it keep up?
April 3, 2026
FBR plans to impose Rs. 195 tax per 1,000 YouTube views targeting non-resident Pakistani content creators earning from local audiences.
Federal Board of Revenue (FBR) has proposed new tax rules targeting non-resident Pakistani YouTubers earning income from audiences in Pakistan.
Under the proposed amendments, a tax of Rs. 195 per 1,000 views will be applied to income generated from Pakistan-based viewers. The move could translate into an effective tax rate ranging from 16% to 66%, depending on earnings per thousand views and audience location.
The proposal will apply to overseas content creators who consistently generate income through social media platforms like YouTube and have over 50,000 annual users or 12,250 quarterly users from Pakistan.
FBR stated that the rules aim to tax Pakistan-sourced digital income and will require affected creators to declare earnings through a dedicated section in their income tax returns. The authority also noted that advance income tax payments will be mandatory under this framework.
The proposed system will calculate income based on total revenue or estimated earnings derived from views, whichever is higher, with allowable expenses capped at 30% of total revenue.
The move is subject to stakeholder feedback, with a short window provided for objections before final implementation.
