FBR clarifies Rs195 per 1,000 views is a tax benchmark, not creator income
The Federal Board of Revenue has clarified that its figure of Rs195 per 1,000 YouTube views is a tax assessment benchmark only, and does not by itself determine how much a creator actually earns from monetised content.
According to the FBR, creators whose real earnings fall below the benchmark can challenge an assessment, providing platform payout statements, bank receipts and other documents to the relevant Commissioner as proof. The mechanism covers income from remunerated social media content, including monetised YouTube videos, which means creators can request an assessment based on their actual earnings by submitting supporting evidence.
The FBR said income can include more than direct cash payments, with free products, gifts and other benefits received for social media content potentially counting as taxable income. It added that creators can deduct expenses of up to 30% when calculating taxable income, subject to applicable rules.
The framework applies to monetised or remunerative content rather than to posts that simply generate views without income. The FBR said the rules aim to bring digital and creator-economy earnings into Pakistan's formal tax system, and that social media creators earning through platforms must declare their income under the relevant provisions of the Income Tax Ordinance.
