ISLAMABAD – In a landmark move to document the country’s booming digital economy, the Federal Board of Revenue (FBR) has officially proposed a dedicated income tax framework for social media influencers and content creators. Under the newly issued SRO 545(I)/2026 and SRO 546(I)/2026, the government has introduced a “Special Procedure” that moves away from voluntary declarations to a formula-based tax assessment.
For the first time, the FBR has established a specific benchmark to estimate digital earnings: Rs 195 per 1,000 views for YouTube content. This Revenue Per Mille (RPM) figure will serve as the baseline for calculating the minimum taxable income for creators who fail to provide documented proof of their actual earnings.
The new regulations mandate that all resident digital creators must now pay Quarterly Advance Tax. The FBR clarified that while the entire digital remuneration (including sponsorships and brand deals) is taxable, creators are allowed to deduct business-related expenses. However, these deductions have been capped at a maximum of 30% of total revenue.
“This is about fairness and documentation,” an FBR official stated. “The digital sector has grown exponentially, and it is vital that this wealth contributes to the national exchequer through a structured, transparent process. ” The move is expected to bring thousands of previously undocumented high-earners into the formal tax system.
FBR Digital Tax Summary Table
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