In the newly proposed Finance Bill 2025, federal government has introduced a clause to levy income tax on online academies and freelance teachers, marking its first foray into taxing digital‑education providers.
Under the same measure, e‑commerce businesses that operate via online marketplaces will also face new tax obligations, as authorities seek to broaden the tax base in the rapidly growing digital sector.
Federal Board of Revenue (FBR) has further decided to impose taxes on revenues of recreational clubs nationwide—including the prestigious Islamabad Club.
However, the Senate’s Standing Committee on Finance, chaired by Senator Saleem Mandviwala, pushed back against taxing the Islamabad Club, arguing it would unduly burden its membership. The committee ultimately recommended an annual income‐exemption threshold of PKR 1.2 million for all clubs.
While senators granted relief for smaller leisure‑club operators, they rejected calls to exempt micro and small‑scale online businesses from the new digital‑economy levies.
