Sohail Sarfraz Published April 3, 2026 Updated a day ago ISLAMABAD: The Federal Board of Revenue (FBR) will impose tax on social media account holders outside Pakistan (non-residents) with over 50,000 users in Pakistan (subscribers / followers) per tax year or 12,250 in three months, to bring social media earnings including platforms like YouTube and other monetized digital channels under tax regime. In this regard, the Federal Board of Revenue (FBR) has issued draft amendments through which if confirmed, would mean that non-resident persons that have more than 50,000 subscribers or followers in a tax year in Pakistan or more than 12,250 subscribers / followers in a quarter on social media shall have significance economic presence in Pakistan in terms of Section 101(3B)(b). This means their income to the extent it is generated by interaction with Pakistani users shall be Pakistan source income. These draft amendments may also apply to non-resident persons with lesser followers but that have a higher reach / view count than 50,000 views per post or video in Pakistan in a tax year or more than 12,250 views in a quarter, a tax expert explained. The FBR has made it mandatory for both resident and non-resident persons, deriving income from interaction with users in Pakistan through social media platforms, to pay quarterly advance tax and also file special income tax return. In this connection, the FBR has issued SRO.545(i)/2026 and in case of local Pakistanis, the FBR has issued an SRO.546(I)/2026 here on Thursday. The Federal Board of Revenue (FBR) Thursday issued special procedure for taxation of persons earning income from remunerative social media content. The “Revenue per mille” means the revenue generated per 1000 views on the video shared on Youtube. For the purpose of this Special Procedure, it shall be taken as Rs 195 and is subject to revision from time to time, FBR added. A tax expert clarified that the FBR assumes that a YouTuber earns about Rs. 195 for every 1,000 views on their videos. This estimate is used as a benchmark to calculate taxable income, especially if exact earnings are not available. The rate can change in the future if the FBR…