Government introduces digital tax law targeting social media and online businesses 

In Pakistan’s budget for 2025-26, the government has introduced a new law that directly applies a digital tax on earnings generated from Youtube, social media platforms and other online services. Income specifically derived from making audios, videos and/or music for online platforms and social media websites will now be subjected to tax. This legislation also applies to digital sectors such as e-learning platforms, online stores, banking, and e-commerce websites. Furthermore, under this law, social media platforms operating in the country are obligated to submit quarterly reports to the government. 

Source: https://arynews.tv/pakistan-enforces-tax-on-youtube-social-media-online-earnings/