Pakistan’s Federal Board of Revenue (FBR) proposed a 30% ceiling on expenses counted when calculating certain social-media income in April 2026. By September, FBR listed final special-procedure orders for residents and non-residents. The 30% figure is an expense limit in a special calculation—not a 30% tax rate—and the precise obligations should be checked against the final order that applies to you.
What changed between FBR’s proposal and the final orders?
On April 1, 2026, FBR published draft S.R.O. 546(I)/2026 for resident persons earning income from remunerative social-media content, alongside draft S.R.O. 545(I)/2026 for non-residents. Both proposed special procedures under section 99C of Pakistan’s Income Tax Rules framework. The drafts were published for comment, so they are not themselves the final rules. FBR’s SRO listings later showed S.R.O. 1641(I)/2026 for residents and S.R.O. 1642(I)/2026 for non-residents as final orders; a September 24 report by Dawn also said FBR had introduced the rules.
The detailed mechanics described below are those in the April drafts. Because the final SRO texts are not reproduced here, check the applicable final order before relying on a particular formula, threshold, filing step, or rate as operative law.
How does the 30% expense cap work?
Under the resident draft, the special calculation starts with total remuneration and subtracts expenses, but expenses counted in that calculation could not exceed 30% of total revenue. This is a ceiling, not a guaranteed deduction: if qualifying expenses are lower, the draft does not make the creator’s allowable expenses automatically equal to 30% of revenue. It is also not a tax rate.
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For example, if revenue were 1,000,000 rupees, the draft’s ceiling would limit expenses counted in this special formula to 300,000 rupees. That illustration explains the cap only; it does not determine tax payable, establish a taxpayer’s remuneration, or replace the final rules.
Who may fall within the procedures?
Resident persons
The resident draft covered resident persons earning income through interaction with users in Pakistan on social-media platforms. The special procedure concerns remunerative content; it should not be read as applying automatically to every social-media account or every kind of online activity.
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Non-resident persons
The non-resident draft addressed income from interaction with users in Pakistan only to the extent it qualified as Pakistan-source income under the referenced provision, and subject to a user threshold. Its proposed thresholds were more than 50,000 users during a tax year or 12,250 users during a quarter. Those figures come from the April draft; confirm them in final S.R.O. 1642(I)/2026 before treating them as current requirements.
FBR’s budget summary named YouTube, Facebook, Instagram, and TikTok as examples in discussing the associated withholding regime. That list should not be taken to mean that only those platforms can qualify.
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How was remuneration calculated in the resident draft?
The draft defined total remuneration as the higher of two amounts:
- A views-based amount: revenue per mille multiplied by average views per content and total annual posts.
- Actual remuneration received, whether in cash or kind.
The draft also contemplated advance income tax payments for each quarter under section 147 and a declaration in a special part of the annual income-tax return. These are draft provisions; check S.R.O. 1641(I)/2026 and current FBR filing guidance for the final calculation and reporting steps.
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How do the resident and non-resident paths differ?
| Issue | Resident draft | Non-resident draft |
|---|---|---|
| Connection to Pakistan | Resident person deriving income through interaction with users in Pakistan. | Income from interaction with users in Pakistan, to the extent it is Pakistan-source income under the referenced provision. |
| User threshold | Not stated in the April resident draft. | More than 50,000 users in a tax year or 12,250 users in a quarter, under the April draft; verify against final S.R.O. 1642(I)/2026. |
| Expense ceiling | Expenses counted in the special formula capped at 30% of total revenue under the April draft. | The non-resident draft’s detailed final calculation should be checked in S.R.O. 1642(I)/2026; the April draft is not a substitute for the final text. |
| Remuneration method | Higher of the views-based calculation and actual cash-or-kind remuneration, under the April draft. | Not stated here as a final operative method; consult the final non-resident order. |
Is the withholding rate 5%?
A 5% withholding rate appeared in the 2026 Finance Bill text for residents whose names were on the Active Taxpayers’ List and for non-residents; the bill described tax collected from non-residents as final tax. FBR’s budget summary also confirmed a proposed withholding-tax regime for income received through social-media platforms. A bill and budget summary do not by themselves establish the enacted rate or effective date. Check the Finance Act 2026 and current FBR guidance before using 5% as the rate that applies to a payment or filing.
What should creators check before filing?
- Whether you are treated as resident or non-resident for the relevant tax period.
- For non-residents, whether the receipts are Pakistan-source income and whether the final user threshold applies.
- The exact remuneration and expense calculation in the final SRO that covers your status.
- Any applicable withholding provision and whether tax withheld is adjustable or final under enacted law.
- Current quarterly advance-tax and annual-return instructions from FBR.
Where the answer turns on residence, source of income, or how a payment in cash or kind is characterized, a Pakistan-qualified tax adviser can help interpret the final order for your circumstances.
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