The reach of Pakistan’s tax authorities is expanding beyond its borders. The Federal Board of Revenue (FBR) has introduced specific thresholds for non-resident social media creators whose content generates significant engagement within Pakistan.
According to the draft amendments in SRO 546(I)/2026, any foreign-based creator or non-resident Pakistani who interacts with more than 50,000 users in Pakistan during a single tax year will be liable to pay taxes on their Pakistan-source income. For those operating on a shorter timeframe, a quarterly threshold of 12,250 users has been established.
The rules define “user engagement” broadly, covering subscribers, followers, and viewers who interact with remunerative content. This means that international influencers who earn from sponsorships or ads targeted specifically at the Pakistani market can no longer claim exemption based solely on their residency.
The FBR has defined “Social Media Platforms” as any internet-based service where economic value arises from user participation and data monetisation. By setting these clear engagement metrics, the government aims to capture the “digital presence” of global entities and individuals who profit from the local audience. Stakeholders have been given seven days to submit any objections before these rules are finalised.
FBR Digital Tax Summary Table
This table summarises the key metrics from SRO 545 & 546 in a format that fits perfectly on mobile screens without scrolling.
