Non-filer digital content creators and social media influencers in Pakistan will be subject to a 10% withholding tax on earnings received from social media platforms starting July 1, 2026, according to the Federal Board of Revenue’s (FBR) updated Withholding Tax Card 2026.
The revised tax card incorporates withholding tax amendments introduced through the Finance Act 2026, with the updated rates applicable through June 30, 2026.
Under Section 154B of the Income Tax Ordinance, which covers income received through social media platforms, different withholding tax rates will apply depending on the taxpayer’s filing status.
Digital content creators and influencers who are listed on the FBR’s Active Taxpayers List (ATL) will pay a 5% withholding tax on revenues earned from social media platforms. In contrast, those who are not included on the ATL will face a higher 10% withholding tax.
The new tax regime is expected to affect a wide range of social media professionals, including influencers, content creators and others generating income through digital platforms.
The FBR’s updated withholding tax card provides taxpayers with the latest applicable rates following the Finance Act 2026 amendments, giving digital earners clearer guidance on their tax obligations from July 1, 2026.
