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Withholding tax on revenues received from social media platforms
(1) Every banking and non-banking financial institution shall, at the time of credit or receipt of any amount in an account of a person, deduct tax at the rate specified in Division IIIAB of Part III of the First Schedule, where such amount represents revenues received from social media platforms.
(2) For the purposes of this section—
(a) digital content creator or social media influencer means any individual or entity deriving income from creation, publication, or monetization of content on digital platforms including but not limited to YouTube, Facebook, Instagram, Tik Tok or such other similar platforms; and (b) payment includes any inward remittance, transfer, or credit received through banking channels, including through intermediaries such as online payment service providers or digital financial platforms.
(3) The tax deducted under this section shall be –
(a) minimum in the case of a resident person; and (b) final tax in the case of a non-resident person not having a permanent establishment in Pakistan.
(4) The Board may, by notification in the official Gazette, prescribe rules for implementation, including identification and reporting mechanisms.
(2) For the purposes of this section—
(a) digital content creator or social media influencer means any individual or entity deriving income from creation, publication, or monetization of content on digital platforms including but not limited to YouTube, Facebook, Instagram, Tik Tok or such other similar platforms; and (b) payment includes any inward remittance, transfer, or credit received through banking channels, including through intermediaries such as online payment service providers or digital financial platforms.
(3) The tax deducted under this section shall be –
(a) minimum in the case of a resident person; and (b) final tax in the case of a non-resident person not having a permanent establishment in Pakistan.
(4) The Board may, by notification in the official Gazette, prescribe rules for implementation, including identification and reporting mechanisms.
Amendment history (9)
- Clause (b) substituted by the Finance Act, 2022. The substituted clause
- Full stop substituted with a colon and proviso added by the Finance Act, 2023.
- Sub-section (4) omitted by the Finance Act, 2022. The omitted sub-section
- Section 154B inserted by the Finance Act, 2026.
- The words “income from” substituted by the Finance Act, 2021.
- Inserted by the Finance Act, 2006.
- Added by the Finance Act, 2021.
- Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2)
- Sub-section (3) substituted by the Finance Act, 2006. The substituted sub-section (3)
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 338
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.