Tax for Online Creators and Influencers in Ireland (2026): What You Need to Know
If you earn money online, from YouTube, TikTok, brand deals, sponsored posts, or selling things, Revenue wants to know about it. In 2024, Revenue wrote directly to around 142 influencers and online creators and has since recovered significant sums through compliance campaigns. Its chairman put it plainly: "If you're doing it, we will know about it."
That is not a reason to panic. The rules are the same ones that apply to every self-employed person in Ireland, there is nothing especially complicated about creator income. This guide explains what you need to know in plain English.
What counts as taxable income?
Revenue confirmed in its eBriefs 138/25 and 140/25 (2025) that no special tax rules exist for influencers or creators. Ordinary Irish income tax applies. For full details, see Revenue's influencer tax manual. In practice, the following are all taxable:
· YouTube AdSense payments and TikTok creator fund income
· Brand deals, sponsored posts and paid promotions
· Patreon, memberships and fan subscriptions
· Affiliate commissions and referral income
· Products, services or trips received in return for a post or review
That last point catches a lot of people off guard. If a brand sends you free products or pays for a trip in exchange for content, Revenue treats the market value of those items as income, even if no cash was paid.
Do you need to register for self-assessment?
The answer depends on how much you earn. Revenue's guidance on extra income covers the main scenarios, but here are the key figures:
· Over €5,000 net non-PAYE income: you must register for self-assessment and file a Form 11 each year.
· Under €5,000 net and gross income below €30,000: if you also have PAYE income, it may be possible to pay through your tax credits using a Form 12 instead.
· VAT: the registration threshold is €42,500 for services (which covers most creator income) and €85,000 for goods. The standard rate for advertising and promotional services is 23%.
If your income is growing, it is worth getting advice before you cross a threshold, it is much easier to plan ahead than to catch up later.
What expenses can you claim?
You only pay tax on your profit, not every euro that comes in. If you have genuine business costs, you can deduct them. The key is to keep receipts and separate the business element from personal use. Common allowable expenses include:
· Camera equipment, microphones, lighting, laptops and phones used for the work (usually claimed at 12.5% per year over eight years)
· Editing software, platform subscriptions and tools used for the business
· The business share of broadband and travel costs
· Accountancy fees and professional advice
Everyday clothing, food, grooming and makeup are generally not allowable, Revenue applies what it calls the "duality of purpose" rule, which means costs that have a personal use as well as a business one are usually not deductible. Calling something part of a shoot does not automatically make it a business expense.
What about selling online: cards, collectibles, second-hand items?
This is an area where people are often unsure, and the answer depends on what you are actually doing.
If you occasionally sell items from a personal collection, say, a few Pokémon cards you no longer want, that is usually treated as a capital disposal and Capital Gains Tax (CGT) of 33% applies to any profit above the €1,270 annual exemption.
But if you are regularly buying and selling with the aim of making a profit, sourcing stock, listing it, turning it over, Revenue may treat that as trading income instead. Trading income is taxed at income tax rates (20% or 40%), plus USC and PRSI. The line between hobby and trade is not a specific number of sales; Revenue looks at the full picture, including how often you buy and sell, whether you intend to make a profit, and how organised the activity is.
If your selling has become regular and organised, it is worth getting clarity on where you stand before Revenue asks the question.
Getting started - keep it simple
The good news is that the admin side of creator income does not have to be complicated. A few habits make a big difference:
· Keep a simple record of every payment received, amount, source, date
· Save receipts for anything you plan to claim as an expense
· If you receive products or trips, note their approximate market value at the time
· Open a separate bank account for business income if the amounts are growing
The earlier you start keeping records, the less work it is when it comes to filing, and the easier it is to show Revenue exactly what happened if they ask.
Not sure where you stand? Talk to us.
Bond & Co. is an accountancy firm in Swords, Dublin. We work with creators, influencers, online sellers and self-employed individuals across Ireland, helping them understand their tax obligations clearly, without jargon. If you are not sure whether you need to register, what you can claim, or how to handle a side income, contact Bond & Co. and we will help you get it right.