Islamabad: The Federal Board of Revenue (FBR) has revised withholding tax rates on income earned by digital content creators and social media influencers, with non-filers subject to a 10% tax on revenues received from social media platforms from July 1, 2026.
The revised rates were disclosed in the FBR’s updated Withholding Tax Card 2026, issued following amendments introduced through the Finance Act 2026.
According to the updated card, a 5% withholding tax will apply to revenues received from social media platforms by digital content creators and social media influencers who are on the FBR’s Active Taxpayers List (ATL). The rate will rise to 10% for creators and influencers who are not appearing on the ATL.
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The revised provisions fall under Section 154B of the Income Tax Ordinance, which deals with income received from social media platforms. The FBR said its Withholding Income Tax Rate Card had been updated through June 30, 2026, in accordance with the provisions of the Finance Act 2026.
The updated card also incorporates revised withholding tax rates applicable to transactions involving immovable property, along with other withholding tax amendments introduced through the latest Finance Act.
The revised framework means that the tax treatment of social media income will now differ based on a creator’s tax-filer status, with non-filers facing twice the withholding rate applicable to taxpayers appearing on the ATL.