Enter your yearly platform earnings to see the tax.
Short answer: YouTube income in Pakistan is taxed in two steps for tax year 2026-27. Your bank deducts 5% of every payment from YouTube (10% if you are not on the Active Taxpayers List), and at the end of the year you pay slab tax on your profit if that is higher. Enter your yearly revenue, views and filer status above, and the calculator shows the bank deduction, the slab tax, and how much is still payable with your return.
Key takeaways
- The bank deduction under section 154B is 5% for filers and 10% for non filers, and for residents it is a minimum tax: it is not refunded.
- Your yearly tax is the higher of two figures: the bank deduction, or slab tax (0% to 45%) on your profit.
- FBR’s special procedure counts expenses only up to 30% of revenue, so the income used for the slabs cannot go below 70% of revenue.
- FBR also compares your earnings with a benchmark of Rs 195 per 1,000 views and uses the higher figure unless you prove otherwise.
- Up to about Rs 136,000 a month of revenue, the 5% deduction usually covers the whole bill. Above that, extra tax is due with the return.
How to use this YouTube tax calculator
- Enter your YouTube revenue for the year in rupees. Use the amounts that reached your bank from 1 July to 30 June, before the bank’s deduction.
- Enter your total views for the same period. You will find them in YouTube Studio under Analytics. The calculator uses them for FBR’s Rs 195 benchmark.
- Enter your expenses. Equipment, software, internet, studio rent and payments to editors. The calculator caps them at 30% of revenue, as the rules do.
- Choose filer or non filer. This sets the bank deduction at 5% or 10%.
- Read the result. You get the tax already deducted by the bank, the slab tax on your profit, the tax for the year and the balance still to pay.
The calculator works on yearly figures. If you only know your monthly income, multiply by 12, and remember that the slabs apply to the whole year, not to each month.
How YouTube income tax is calculated in Pakistan
There are three parts, and each one comes from a document you can open.
| Part | Rule | Where it is written |
|---|---|---|
| Bank deduction | 5% of every payment that represents revenue from a social media platform | Section 154B and Division IIIAB, Income Tax Ordinance |
| Non filer rate | The deduction doubles to 10% if you are not on the Active Taxpayers List | Tenth Schedule, rule 1 |
| Slab tax | Business slabs of 0% to 45% on profit for the year | First Schedule, Part I |
| Minimum income | Revenue minus expenses, with expenses capped at 30% of revenue | Rule 13ZK, SRO 1641(I)/2026 |
| Views benchmark | Revenue is the higher of real earnings or Rs 195 x views / 1,000 | Rules 13ZL and 13ZP, SRO 1641(I)/2026 |
Section 154B was added by the Finance Act, 2026 and applies to payments from 1 July 2026. You can read it in the Ordinance as amended up to 30 June 2026. The special procedure for creators is in SRO 1641, notified by FBR on 23 September 2026.
The formula in plain words
- Revenue for tax = the higher of your real revenue or Rs 195 x views / 1,000.
- Income = revenue for tax minus expenses (maximum 30% of revenue).
- Slab tax = the business slab table applied to that income.
- Bank deduction = 5% of the payments received (10% for a non filer).
- Tax for the year = the higher of slab tax and bank deduction.
- Balance to pay = tax for the year minus bank deduction.
Your YouTube tax for the year is the higher of two numbers: what the bank already deducted, or slab tax on at least 70% of your revenue.
Business tax slabs used by the calculator (2026-27)
| Taxable income for the year | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 to Rs 1,200,000 | 15% of the amount above Rs 600,000 |
| Rs 1,200,001 to Rs 1,600,000 | Rs 90,000 + 20% of the amount above Rs 1,200,000 |
| Rs 1,600,001 to Rs 3,200,000 | Rs 170,000 + 30% of the amount above Rs 1,600,000 |
| Rs 3,200,001 to Rs 5,600,000 | Rs 650,000 + 40% of the amount above Rs 3,200,000 |
| Above Rs 5,600,000 | Rs 1,610,000 + 45% of the amount above Rs 5,600,000 |
If you have other business income or a salary, the slabs apply to your total, so use the income tax calculator for the full picture.
Worked examples
All four examples assume a resident creator who earns only from YouTube and claims the full 30% expense cap.
| Example 1 | Example 2 | Example 3 | Example 4 | |
|---|---|---|---|---|
| Revenue for the year | Rs 1,200,000 | Rs 3,000,000 | Rs 6,000,000 | Rs 1,200,000 |
| Filer status | Filer | Filer | Filer | Non filer |
| Bank deduction | Rs 60,000 | Rs 150,000 | Rs 300,000 | Rs 120,000 |
| Income after 30% expenses | Rs 840,000 | Rs 2,100,000 | Rs 4,200,000 | Rs 840,000 |
| Slab tax | Rs 36,000 | Rs 320,000 | Rs 1,050,000 | Rs 36,000 |
| Tax for the year | Rs 60,000 | Rs 320,000 | Rs 1,050,000 | Rs 120,000 |
| Balance to pay with the return | Rs 0 | Rs 170,000 | Rs 750,000 | Rs 0 |
Example 1 and Example 4 are the same channel. The only difference is the Active Taxpayers List, and it costs the non filer Rs 60,000 more in a year.
Example with the views benchmark
A channel earned Rs 1,500,000 in the year from 12 million views.
- FBR benchmark: 12,000 x Rs 195 = Rs 2,340,000. This is higher than the real revenue, so it becomes the starting figure unless the creator proves the real figure to the Commissioner.
- Income after 30% expenses: Rs 1,638,000.
- Slab tax: Rs 170,000 + 30% of Rs 38,000 = Rs 181,400.
- Bank deduction at 5% of the real payments: Rs 75,000.
- Balance to pay: Rs 106,400.
On real revenue alone, the same channel would owe Rs 75,000 in total, all of it already deducted by the bank. That gap is why your evidence matters: AdSense payment receipts, the YouTube Analytics revenue export and bank statements.
Filer or non filer: what the difference costs
| Revenue for the year | Deducted from a filer (5%) | Deducted from a non filer (10%) |
|---|---|---|
| Rs 600,000 | Rs 30,000 | Rs 60,000 |
| Rs 1,200,000 | Rs 60,000 | Rs 120,000 |
| Rs 3,000,000 | Rs 150,000 | Rs 300,000 |
| Rs 6,000,000 | Rs 300,000 | Rs 600,000 |
Section 154B is not on the list of sections that are spared the non filer doubling in rule 10 of the Tenth Schedule, which is why the rate becomes 10%.
What this calculator does not cover
- US withholding by Google. That is taken before the money leaves, and it depends on your W-8BEN. See the guide to the YouTube US tax form in Pakistan.
- Brand deals paid by companies. A local sponsor deducts its own withholding tax, and a foreign client payment is a service export. The freelancer tax calculator covers export income.
- The 10% surcharge on tax when taxable income is above Rs 10 million.
- Non-resident creators, who fall under a separate set of rules (SRO 1642).
- Quarterly advance tax. Rule 13ZM requires it under this procedure, but the calculator shows the yearly total only.
One open point: the scope rule covers income “from interaction with users in Pakistan”, and FBR has not explained how views from other countries are treated. The calculator applies the benchmark to the views you enter, so you can test both cases.
For the full explanation, with IRIS filing steps and a documents checklist, read the guide to YouTube income tax in Pakistan.
Frequently asked questions
How much tax do I pay on YouTube income in Pakistan?
At least 5% of what YouTube pays you, or 10% if you are a non filer. If slab tax on your profit is higher than that deduction, you pay the difference with your return. On Rs 250,000 a month, the total comes to about 10.7% of revenue with the full expense claim.
Is this YouTube earnings tax calculator for Pakistan only?
Yes. It uses Pakistan’s Income Tax Ordinance and FBR’s rules for tax year 2026-27. It does not calculate tax for India, the UK or the US.
Does the calculator include the 5% tax deducted by the bank?
Yes. It shows the deduction under section 154B first, then compares it with slab tax and gives you the balance, if any.
What is the Rs 195 per 1,000 views rule?
It is FBR’s benchmark for YouTube revenue in rule 13ZP. Your revenue for tax is the higher of what you really earned or Rs 195 for every 1,000 views, unless you show evidence that your real earnings were lower.
Can I deduct all my expenses?
You can claim real business expenses with proof, but the special procedure counts them only up to 30% of your revenue when it works out your minimum income.
Do I get a refund if my slab tax is less than the bank deduction?
No. For a resident, the deduction is a minimum tax. If your slab tax is lower, the deduction stays as your tax for the year.
Is YouTube AdSense income taxed at 1% as an export?
That was the common treatment before July 2026. Platform revenue now has its own section, 154B, at 5% as a minimum tax.
Do Facebook, TikTok and Instagram earnings follow the same rule?
The 5% deduction applies to them too, because section 154B names those platforms. The Rs 195 benchmark is written for views on YouTube videos.
This calculator gives an estimate based on section 154B, Division IIIAB of Part III and Division I of Part I of the First Schedule, and the Tenth Schedule of the Income Tax Ordinance 2001 as amended up to 30 June 2026, and SRO 1641(I)/2026. Rates last checked 11 November 2026. It follows those rules as written, but it does not cover the surcharge, advance tax instalments, non-residents, brand deal withholding or US tax. Your actual tax is what you declare in your return and what FBR assesses. For advice on your own case, ask a tax practitioner.