Whether you earn ‘influencer income’ from brand partnerships, subscription platforms, or sponsored posts, your earnings are subject to tax in the same way as other forms of self-employment or business activity.
Many influencers in receipt of money or gifts are unaware of their tax filing responsibilities.
As a result, many risk breaching Irish tax law and incurring fines or penalties.
Thankfully, Revenue has published a new manual to help influencers understand their tax obligations.
Here is what you need to know.
So, what counts as taxable income?
Sponsorships, endorsements, and brand ambassadorships are common sources of income for many influencers. This includes earnings from blogging, vlogging, podcasting, and subscriptions on platforms like Patreon or OnlyFans.
Income can also come from affiliate marketing, ad revenue, paid public appearances, or featuring in marketing campaigns.
Essentially, any income from these activities must be declared, even if influencing isn’t your main job.
In fact, even gifts and free samples or services received in exchange for promotion are considered taxable.
Need help filing your self-assessed tax return?
How is influencer income taxed?
Income from social media activity usually falls under Schedule D Case I (trading income) if you are regularly creating content and running your influencer work as a business.
If your activity is occasional and doesn’t amount to a trade, it may instead fall under Schedule D Case IV (miscellaneous income).
If you’ve set up a company to manage your influencer business, profits will be subject to corporation tax rather than income tax.
Registering for tax & filing deadlines
If you earn over €5,000 as an influencer, you must register with Revenue as self-employed, which is done through Revenue Online Service (ROS) using a TR1 form.
You must also file an annual tax return using Form 11. The pay & file deadline is usually 31 October, or mid-November if filing online.
If you earn less than that, you will still need to file Form 12.
Preliminary tax may also need to be paid for the following year when you file.
Missing deadlines or under-declaring income can lead to interest, fines, or audits, so staying organized is important.
What expenses can influencers claim?
Like other self-employed workers, influencers can deduct certain business expenses from their taxable income, as long as they are incurred “wholly and exclusively” for business purposes.
Common examples include equipment such as cameras, lighting, and laptops, marketing and advertising costs, business-related travel and accommodation, and a portion of home office expenses like utilities or supplies.
However, some expenses are not deductible—for example, clothing (unless it is protective or purely for performance), personal grooming, and everyday meals.
Need help filing your self-assessed tax return?
International income: working with brands abroad
Many Irish influencers are paid by companies outside of Ireland, such as TikTok, YouTube, or international brands.
Revenue requires that all worldwide income is declared on your Irish tax return, not just payments from Irish companies.
You may need to deal with foreign withholding taxes depending on the country, but double-taxation treaties between Ireland and other countries can prevent you from being taxed twice.
Keeping detailed invoices and contracts is essential when working with multiple international brands.
PR packages and gifted items
Free products and services are a big part of influencer marketing, but the tax treatment depends on the circumstances.
If a brand sends you something with no expectation of promotion, it may not be taxable income. Gifts sent in exchange for promotion, however, are considered taxable at their market value.
For example, a beauty brand sending you a €500 skincare set for a review would count as €500 income, whereas a clothing brand mailing you a hoodie with no agreement to post about it would generally not be taxable. However, if you’re receiving significant value from the same donor each year, you may need to consider CAT (Capital Acquisition Tax).
Accidental influencers: Tax implications for the unwitting brand ambassador
It’s not uncommon for individuals to receive products or services in exchange for a social media post, without considering themselves influencers.
For instance, a GAA player might get a free car for a year in return for an Instagram post. Even if you don’t identify as an influencer or brand ambassador, this constitutes taxable income under Irish tax law.
Revenue’s Tax and Duty Manual Part 04-01-22 provides guidance on such scenarios.
It states that income from social media or promotional activities is chargeable to tax under Schedule D, regardless of whether the activity is conducted on a casual basis or is not the individual’s main source of income.
The manual further clarifies that gifts received in exchange for promotion are considered taxable income at their market value.
Real-Life examples: Understanding tax obligations in practice
Siobhán – The Full-Time Lifestyle Blogger
Siobhán runs a lifestyle blog where she posts regularly about fashion, home décor, and wellness. She receives income from sponsored content, affiliate marketing, and brand collaborations.
Because she engages in these activities frequently and with the intention of generating profit, her work is treated as a trade. Siobhán must report her earnings as trading income under Schedule D Case I, and she can also claim legitimate business expenses such as photography equipment, travel for content shoots, and marketing costs.
Ciarán – The Weekend Photography Enthusiast
Ciarán works full-time as an IT consultant but occasionally sells landscape photographs online or receives small gifts from brands for featuring their products on social media.
Although his social media activity is infrequent and not his main source of income, any money received or items given in exchange for promotion are still taxable.
Since Ciarán’s activities are irregular, his income would typically fall under Schedule D Case IV (miscellaneous income). He must declare the value of the gifts or payments, but he cannot claim capital allowances as he is not carrying out a trade.
Need help filing your self-assessed tax return?
Staying tax compliant
Staying on the right side of Revenue is essential for influencers, as missed deadlines or under-declared income can lead to interest, fines, or audits!
Here’s what you need to keep in mind:
- Keep accurate records
Document all income, including cash payments, bank transfers, and gifted products received in exchange for promotion.
Keep receipts for business expenses, invoices for brand collaborations, and contracts for sponsored content.
Accurate records make filing your return much easier and can protect you if Revenue ever queries your accounts.
- File your annual tax return on time
Self-employed influencers must file a Form 11 each year.
The standard deadline for filing and paying your tax is 31 October if filing by paper, or mid-November if filing online via Revenue Online Service (ROS).
Missing this deadline can result in penalties and interest charges, so it’s crucial to plan ahead.
- Preliminary tax
Revenue requires you to pay preliminary tax for the following tax year at the same time you file your return.
This is essentially an estimate of what you expect to owe, and failing to pay it on time can trigger additional interest.
- Consider VAT registration
If your earnings exceed the VAT threshold (currently €75,000 for services in Ireland), you may need to register for VAT and submit regular returns.
This includes income from sponsorships, paid content, or subscription platforms.
- Stay on top of international obligations
If you earn income from foreign brands, make sure to account for potential withholding taxes and explore any applicable double-taxation treaties. Keeping detailed invoices and contracts for these international payments is essential.
Best practices
- Regularly reconcile your accounts to avoid surprises at the end of the year.
- Separate business and personal finances with a dedicated bank account.
- Keep digital backups of all documentation.
- Seek professional advice for complicated cases, like gifted products with commercial value or multiple international income streams.
Following these steps doesn’t just help you avoid fines—it ensures you can grow your influencer business with confidence and peace of mind.
Why get professional help?
Tax rules for influencers can be tricky, particularly when dealing with gifted products, overseas brands, and multiple income streams.
That’s where we can help!
Taxback will ensure your income is classified correctly, help you claim all allowable expenses, advise on VAT and international payments, and keep you compliant to reduce the risk of penalties or audits.
As the influencer industry grows, Revenue is paying closer attention to income from social media.
If you’re earning money or receiving benefits through your online presence, it’s vital to treat it like any other business.
So, don’t let the tax deadline catch you off guard. Get started with Taxback and keep your influencer earnings compliant.
Need help filing your self-assessed tax return?
Last Updated on October 2, 2025
