FBR sets Rs195 per 1,000 YouTube views as income benchmark for creators

• The benchmark estimates revenue for income-tax calculations; it is not a flat tax of Rs195 per 1,000 views.
• Allowable expenses are capped at 30% of revenue, with evidence required to establish earnings below the benchmark.
• The rules require quarterly advance tax payments and separate disclosure in annual returns.

The Federal Board of Revenue has introduced a special procedure for taxing income from social media content, setting Rs195 per 1,000 YouTube views as a revenue benchmark.

How will Pakistan tax YouTubers and social media creators? The FBR has set a benchmark of Rs195 ($0.71) per 1,000 YouTube views, but there’s more to the new rules. I explain the new system.. https://t.co/KF24klEvWj

— Waseem Abbasi (@Wabbasi007) October 7, 2026

The rules were notified on September 23, 2026, through SROs 1641(I)/2026 and 1642(I)/2026, covering resident creators and qualifying non-residents under separate procedures.

Under the resident procedure, remuneration is generally calculated using whichever is higher: actual earnings received in cash or kind, or revenue estimated through the prescribed view-based formula. Expenses are then deducted, subject to a ceiling of 30% of total revenue.

Creators who earn less than the benchmark can present evidence to satisfy the relevant tax commissioner. The Rs195 figure determines estimated revenue, rather than the amount of tax payable. The benchmark may also be revised.

For illustration, one million views produce benchmark revenue of Rs195,000. Deducting the maximum allowable expenses would leave Rs136,500 as the calculated income figure. The eventual tax liability depends on the applicable tax provisions; Rs136,500 would not itself be the tax bill.

People covered by the procedure must pay quarterly advance income tax and declare social media earnings in a designated section of their annual return. The commissioner may correct an understated declaration and recover the resulting amount due.

The non-resident procedure applies where earnings from interactions with users in Pakistan qualify as Pakistan-source income. It also sets an audience threshold exceeding 50,000 users in a tax year or 12,250 in a quarter. These are user thresholds for the non-resident procedure, rather than a general subscriber requirement for Pakistani YouTubers.

The expense ceiling has drawn objections from creators who say production costs can exceed 30% of revenue. Reported concerns include spending on cameras, lighting, editing software, internet connections and travel, which could leave assessed income higher than the profit a creator actually retains.