Pakistan’s Federal Board of Revenue (FBR) Finance Bill 2026 proposed withholding tax on social-media revenue paid into an account, including receipts routed through certain intermediaries. But the official material available for this article does not verify a fixed PKR 195-per-1,000-views formula for foreign creators. The distinction matters: an existing law addresses certain Pakistan-source payments to non-residents, while the separate social-media withholding measure appears in a bill whose enactment and final terms are not established here.
What the proposed rule would do
FBR’s Finance Bill 2026 proposed a new section, 154B, titled “Withholding tax on revenues Received from social media platforms.” It would direct banks and non-bank financial institutions to deduct tax when social-media platform revenue is credited or received in a person’s account. The proposal’s wording is about money received—not an assessment of creator income based on a count of views.
The bill describes a digital content creator or social-media influencer as an individual or entity earning income by creating, publishing, or monetizing content. It names YouTube, Facebook, Instagram, and TikTok as examples of platforms. Its definition of payment also encompasses certain inward remittances, transfers, and credits received through banking channels, including routes involving online payment service providers or digital financial platforms. FBR Finance Bill 2026
The proposed text says the deduction would be minimum tax for a resident and final tax for a non-resident. That describes the bill’s proposal, not a verified statement of the final law.
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Is PKR 195 per 1,000 views an FBR tax formula?
It is not verified by the official material available here. The reviewed official sources do not establish that FBR imposes PKR 195 for every 1,000 Pakistani views, or that it calculates a foreign creator’s tax by multiplying views by a fixed RPM. A limited search of FBR’s domain for “SRO 545(I)/2026,” social-media influencers, and the alleged formula returned no official result; that search does not prove that no such instrument exists.
FBR’s withholding rate-card page identifies a Tax Year 2026 card updated through 30 June 2025 under Finance Act 2025, but it does not verify the alleged RPM formula. FBR withholding tax rate card
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For a reported formula to be treated as law, the relevant support would be an enacted law, gazetted notification or SRO, or official clarification that identifies who is covered and how the amount is calculated. The official sources cited here do not provide that support for PKR 195 per 1,000 views.
How the proposal differs from existing non-resident tax law
Pakistan’s Income Tax Ordinance, 2001, amended through 20 February 2026, already includes section 6, “Tax on certain payments to non-residents.” It addresses certain Pakistan-source payments to non-residents, including fees for offshore digital services, and directs tax calculation to the First Schedule. That provision is not the same as proposed section 154B, and it does not itself set a creator tax calculated from views. FBR-hosted Income Tax Ordinance, 2001
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The Ordinance’s definition of “fee for offshore digital services” covers consideration for services by a non-resident. Examples include online advertising and digital advertising space, website work, email, online computing, blogs, online content and data, and facilities to upload, store, or distribute digital text, audio, or video. The breadth of that definition does not, by itself, establish that every foreign creator’s platform earnings are taxable under it; the application depends on the relevant facts and law. FBR definition of “fee for offshore digital services”
| Question | Existing section 6 | Proposed section 154B |
|---|---|---|
| Status in the sources cited here | Part of the Income Tax Ordinance amended through 20 February 2026. | Contained in the Finance Bill 2026; enactment and final wording are not established here. |
| What it addresses | Certain Pakistan-source payments to non-residents, including fees for offshore digital services. | Withholding on revenues from social-media platforms credited or received in an account. |
| Views-based PKR 195 calculation | Not established by the provision described here. | Not established by the proposed provision described here. |
| Tax treatment by recipient status | Tax calculation is directed to the First Schedule; the sources cited here do not state a specific treatment for every creator’s circumstances. | The bill proposed minimum-tax treatment for residents and final-tax treatment for non-residents. |
What foreign creators should check
A creator’s tax position cannot be determined from the view count alone. Relevant facts may include residence status, where income is sourced, the nature of the platform payment, how it is routed, and the applicable final law. The official documents discussed here do not provide a personalized tax determination.
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- Distinguish an enacted provision from a Finance Bill proposal; a bill is not proof that a new obligation took effect.
- Identify what the payment represents and how it reaches the recipient, rather than assuming that all digital-service fees and platform monetization revenue are legally interchangeable.
- For claims about a fixed RPM, look for the actual gazetted instrument or official clarification, including its date, covered income and persons, and calculation method.
What remains unconfirmed
The official sources reviewed do not establish whether proposed section 154B was enacted unchanged, when it commenced, what final rates apply, or what implementing instructions were issued. They also do not substantiate the PKR 195-per-1,000-views claim. Those questions require the enacted Finance Act and any later official notifications or rate schedules; the bill text alone cannot settle them.
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