Loading
Last updated 22 Apr 2024 · 53,050 views
Print friendly

On this page

Do you make money through social media platforms like Instagram, YouTube, OnlyFans, Twitch, or Patreon?

Online content creation has ballooned in popularity. That’s why it’s become so important for influencers to be aware of what you need to do when it comes to tax. Keep reading!

Is creating content online a business?

It might be! Working out if you’re in business depends on a few factors:

  • deciding to ‘be in business’

  • repeated and continuous activities that are planned, organised and carried out in a business-like manner

  • the intention to make a profit.

If you’re in business, then you’ll need to work out how much tax to pay, and if you need an Australian business number (ABN).

If you’re not in business, we have information for you over on our website.

Do I have to declare my income in my tax return as an influencer?

Any income you make needs to be reported to us when you file your tax return. This also means, if you’ve got expenses, you may be able to claim deductions.

As an online creator, your income may be foreign sourced. No matter where your income comes from it needs to be declared. Income is more than just money and may come in different forms, including:

  • cash

  • tips and gratuities (sometimes described as gifts)

  • collaborations with other content creators

  • payments from platforms like YouTube or Twitch

  • products you’ve been given to promote like clothing or make-up

  • fees for appearing at events

  • fees or payments from others licensing your content.

Did you know, you need to declare non-cash benefits such as products or services as income on your tax return?

Remember that whether you are carrying on a business or just earning additional income you need to keep accurate records of your income and deductions.

Concerned about ending up with a tax bill at the end of the financial year? You may want to think about pay as you go (PAYG) instalments. As the name implies, these allow you to pay your tax throughout the year in smaller, more manageable amounts.

You can enter into PAYG instalments voluntarily, but we may also enter you into the system if your income reaches the threshold.

How do I declare my income?

If you have started a business as a content creator, and you’re a sole trader you can declare all your income on your individual tax return. When you lodge online with myTax select ‘you were a sole trader.’

Not a sole trader? Different rules apply.

Remember, even if you’re not in business you may need to declare this income on your individual tax return.

What deductions can I claim as an influencer?

What you can claim depends on what your business is. For example, you create makeup tutorial videos for YouTube. Any makeup featured and used only in those tutorials would be deductible.

If you use the makeup in both the tutorials and your personal life, you could still claim a deduction for some of the cost of the product.

Our business deductions page has more great examples.

Is content creation your second job/side hustle?

If creating content online is your side hustle, you’ll want to check out our article Tax tips for managing your side hustle. It’s got everything you need to know about applying for an ABN and GST.

Still a little fuzzy on some things? Drop a comment below and we’ll do our best to help you out.

Liked by annettezp
Kate4678
18 Aug 2026

Hi! I’m an Australian resident and sole trader. I run an online writing publication from Australia, but the platform is US based and pays me in USD via Stripe. Stripe automatically converts the payment to AUD before it arrives in my bank account. Do I include all of the payments I received in my total business income?. Or do I click the box that asks if I have foreign income to declare and put it there?


Thanks 

JayATO(Community Support)Community Support
20 Aug 2026

Hi @Kate4678,


You include all payments you received in your total business income. The income you earn from your online writing publication is business income because you're operating as a sole trader. It doesn't become foreign income just because the payments come from a US-based platform.


The fact that Stripe converts USD to AUD before the money reaches your bank account doesn't change how you report it. You report the AUD amount you received as business income. This applies even though the platform is overseas and initially pays in USD.


As an Australian resident for tax purposes, you need to declare your worldwide income. This includes income from work you perform in Australia, regardless of where the paying platform is located or what currency was used initially.


When you lodge your tax return, you'll report these amounts as sole trader and business income. You won't need to tick the foreign income box for this situation, as the income is from your Australian business operations.


You can find more information about how to report sole trader and business income in your tax return on our website. If you have specific questions about currency conversion or record keeping for USD payments, you may want to speak with a registered tax professional.

Ihavequestionss(I'm new)I'm new
21 July 2026

Hello!


I have a registered ABN for my content creation. I claim the money income from collaborations & so forthe, gifted collaborations that i have to pay tax on but what about PR?


PR is sent as a gift, no obligation to post, not a collaboration. It's gifted in hopes that the creator likes it enough to post. Do I as the creator that recieves PR have to pay the tax from it? even though it's not a service/exchange of work, but instead a gifted item with no rules binded to it?


KaraATO(Community Support)Community Support
22 July 2026

Hi @Ihavequestionss,


For social media influencers and content creators, income isn't limited to cash payments. It can also include products, goods or services received because of your content creation activities.


Based on what you've described, the important thing to consider is why you received the PR item.


When working out whether the item should be declared, you may want to consider whether:

  • the item was sent to you because you are a content creator
  • the sender expected you to post about, review or promote the product
  • there was an arrangement or understanding between you and the sender
  • you were allowed to keep the item.

The fact that there was no formal obligation to post doesn't automatically determine the tax treatment.


When self-assessing your tax position, you'll need to consider whether the PR item forms part of what you received because of your content creation activities and whether it should be included as income.

sav1234(Newbie)Newbie
15 July 2026

Hi. I need more clarification regarding declaring income. Let's say I am a beauty influencer, and a brand reaches out to pay me $xxxx to promote their product. As such, the form of payment for the promotion of their product is monetary.


However, it is also necessary that they send me the product, as it is obviously needed to actually review and thus provide the service. As such, is it correct to assume that I just need to declare the monetary payment as my income? As it would not make sense to also declare the products themselves, as it was not "gifted" as the form of payment; rather, it was given as it is necessary in order to provide the service of promotion itself. Without it, you obviously can't promote it.


Could you please confirm whether this understanding is correct? Thank you.

KaraATO(Community Support)Community Support
21 July 2026

Hello there @sav1234,


The article does touch on this point. For social media influencers and content creators, income is not limited to cash payments. It can also include products, goods or services received from a brand.


The main thing to consider is the arrangement between you and the brand, and what you received in return for promoting their products.


When deciding whether the product should be declared, think about whether:

  • receiving the product was part of the agreement with the brand
  • you were expected to create content, write a review or promote the product
  • the product was provided because of your content creation activities
  • you were allowed to keep the product after creating the content.

These factors can help you work out whether the product was part of the payment you received for your services, or whether it was simply provided for you to use.


When completing your tax return, you'll need to consider whether the product forms part of your income and should be declared.

Kpates(I'm new)I'm new
9 July 2026

New here.


I started a small business - selling products online through my website about a year ago, officially launching earlier this year. So far no sales. But very recently my facebook social media pages have been approved for content monetisation and I received my first payment at the end of June.


Are these classed as separate business activities when lodging? Or does it all count as one as its attached to my business abn. One facebook page is my business page. One is not, but still connected to the business abn.


Thanks

RachelATO(Community Moderator)Community Moderator
16 July 2026

Hi @Kpates,


All the income you earn through your ABN is reported together as part of your business income when you lodge your tax return. The fact that you have different income streams – one from your online store and one from Facebook content monetisation – doesn't mean you need to lodge separate business activity statements or separate tax returns.


Both Facebook pages are connected to your business ABN, so the payments you receive from content monetisation are reported together under that ABN. If you're registered for GST, you'll also report all your business transactions on the one business activity statement.


You'll need to keep records of all your business transactions, including income from your online store and your Facebook monetisation payments. It's a good idea to track your income separately in your own records so you can see how each part of your business is performing, but for lodgment purposes it all goes together under your ABN.


Check out our info on business tax deductions as well. It explains what expenses you can claim for your business.

Liked by Kpates
Englandbills14(I'm new)I'm new
27 June 2026

My husband and I are wanting to post videos and content online as a hobby in the hopes to turn it into a bit of profit. We haven’t started any pages or accounts yet as we are wanting to blog about our travels around Australia when we have content and are ready.


Is it recommended to get an ABN when we start said pages/accounts or wait until we gain enough followers that we get money through gaining followers and/or collaborations?

Many thanks.

KaraATO(Community Support)Community Support
29 June 2026

Hi @Englandbills14,


You don’t need to get an ABN straight away if what you’re doing is still a hobby. You only need an ABN if you’re carrying on an enterprise or business.


This usually means your activity is:

  • done with the intention of making a profit, and
  • carried out in a business‑like way (for example, regular content, planning, or working with brands).

If your activity grows and you start to earn income (for example, sponsorships, collaborations or ads) or actively run it with the purpose of making money then it may be considered a business, and you can apply for an ABN.


You don’t need to wait until you reach a certain number of followers. What matters is whether you’re carrying on a business, not how popular the account is.


Where you do apply, you’ll need to confirm that you’re entitled to an ABN by showing you are running or starting an enterprise. You can apply and set your business start date based on when your activity actually began operating as a business.


We have some useful info on our website about, hobby or business and starting your own business.

Awww(I'm new)I'm new
1 June 2026

Hi there,

I am currently doing content creation on social media which started out as a hobby. Recently I’ve been asked by small businesses (mainly all of them are businesses from several different countries) to make a video for their products in exchange for receiving said products. Some business have also sent their products without the asking for anything in return.

I have recently been offered to promote a foreign online shopping proxy service in exchange for money that will be deposited into their my account I set up on their website as a spending balance. I also received an offer from another business to promote their products and receive a very small commission for anyone who uses my code.


None of these offers are consistent but may become more consistent as I grow. This is not my main source of income and just a small hobby/sidehustle.


I definitely have not earned over the $75,000 threshold solely from the earnings from this content creation. Should I still apply for an ABN and if not, how do I declare tax on these earnings?

JayATO(Community Support)Community Support
2 June 2026

Hi @Awww,


You need to declare all income from your content creation activities in your tax return, regardless of whether you have an ABN. This includes the monetary value of products you receive in exchange for promoting them, commissions, and spending balances credited to your account. Getting an ABN is optional at your current scale, but you're entitled to apply for one if you're running your content creation as a business.


Whether you're in business depends on factors like whether you're creating content with the intention to make a profit and carrying it out in a repeated and organised way. If you're an online content creator earning money or receiving gifts, you're likely running a business and have tax obligations to comply with. Since your GST turnover is under $75,000, you don't need to register for GST, though having an ABN can help with business operations.

K210n(I'm new)I'm new
5 May 2026

Hi there, I am super new to all of this. I'm not really a content creator, I just made videos for fun a few years ago and I've been getting paid every 6 or so months when it reaches the payment threshold.

I am quite young and really inexperienced at understanding taxation and thought that I was being taxed by the ATO when I was getting paid out and therefore wouldn't need to declare it on my personal tax return. I now realise that what I was seeing on the payment receipts was getting tax-treaty taxed and I probably need to declare it to the ATO, since it has been a few years of irregular small payments, what is the best course of action for me to take?

The amounts I've been paid are quite small, but I still want to make sure that I am declaring everything properly, and potentially set it up as a small business in the future, Thanks!

ATO Certified Response
RachelATO(Community Moderator)Community Moderator
ATO Certified Response5 May 2026

Hi @K210n,


Yes, you need to declare this income on your tax return. You can amend your previous tax returns through ATO online services. When you lodge and declare the foreign income, you can claim a foreign income tax offset for the tax paid overseas.


Since you're receiving regular payments and want to continue creating content, you may be running a business. This means you'll need to:

  • keep accurate records of all your income and expenses
  • declare all income in your tax return
  • consider registering for an ABN if you're carrying on a business
  • register for GST if your business income reaches $75,000 or more per year.

You can learn more about running a business and your tax obligations through our free online courses at Essentials to strengthen your small business. If you need specific advice for your situation, consider speaking with a registered tax professional who can help you work out whether you're in business and assist with setting up your record-keeping systems.

Dalelovestax(Initiate)Initiate
9 June 2026

It would have been more appropriate to advise the questioner to read the info on 'Are you in business' and then apply for a private ruling if they're not able to self-assess as you've delivered a private ruling style response in a community forum without knowing all the details. The key question to consider here is whether the questioner would be deemed to be in business. This depends on whether the activities satisfy more of the business indicators in https://www.ato.gov.au/business/starting-your-own-business/are-you-in-business-/

If he's not in business, then he doesn't need to declare the income amounts.

There are plenty of private ruling responses on this question from youtubers who still receive residual amounts for old videos which fall either way. There's a full list of 8 indicators of business activity to look at. Not just whether someone's getting a small residual from youtube every 6-12 months.

Dalelovestax(Initiate)Initiate
9 June 2026

Depending on the size and frequency of the payments (knowing how ridiculous the thresholds are) it's probably worth applying for a private ruling so you can provide this level of detail to the team. The key here isn't where the income came from. It's whether this was deemed to be a business activity or a hobby activity. If it is a business activity, then you need to declare the income. BUT you can also claim an offset for the foreign tax that was withheld on your behalf by youtube or google (or whomever). In addition if you had expenses, you can claim them as deductions. Just because you've made a couple of videos, doesn't mean you're in business and have to decalre it as income. Here's an example of a private ruling where the ATO deemed it a hobby activity: 1052112488149 | Legal database There's also this ATO page: Are you in business? | Australian Taxation Office

KJ35(I'm new)I'm new
13 Apr 2026

If I am a content creator who operates under an ABN. I have contractually employed a talent management agency to manage partnerships with brands. I pay the agency a percentage of my revenue for their services. Are the fees paid to this agency tax deductible? Thanks.

RachelATO(Community Moderator)Community Moderator
14 Apr 2026

Hi @KJ35,


Yes, you can claim a deduction for the commission you pay to your talent management agency. You claim it as a business expense because the fees are part of earning your income from brand partnerships.


The commission must either be paid separately or deducted from your earnings.


There are 3 golden rules for what we accept as a business deduction:

  1. The expense must have been for your business, available as an allowable deduction and not for private use.
  2. If the expense is for a mix of business and private use, you can only claim the portion that is used for your business.
  3. You must have records to prove it.

.

Xela(Newbie)Newbie
12 Apr 2026

If I make content about reviewing events, am I able to claim the ticket cost as a deduction? Also, if my receipt has my first and last name but my ABN is registered with my full name (including middle name), is it still a valid receipt?

JayATO(Community Support)Community Support
13 Apr 2026

Hi @Xela


You can claim the ticket cost if attending the event is directly connected to earning your income as a content creator. If there’s a private or personal element, you can only claim the business‑related portion.


As far as the receipt goes, first and last name is fine. It's okay if your middle name isn't included.

Questions.(I'm new)I'm new
19 Mar 2026

I’m an American in USA in the Amazon Influencer Program with an Australian storefront. Is there a minimum for reporting?

KaraATO(Community Support)Community Support
20 Mar 2026

Hi @Questions.,


Usually, you won't need to lodge an Australian tax return for income from the Amazon Influencer Program if you’re:

  • living in the USA, and
  • you’re not an Australian resident for tax purposes.

Australia normally only taxes non‑residents on income that is sourced in Australia, and most payments from Amazon to non‑residents won’t have Australian tax taken out.


The only time you may need to lodge an Australian tax return as a non‑resident is if Australian tax has been withheld from your payments. If no Australian tax has been taken out, there’s nothing you need to report to us.


If you’re unsure, the key step is to check your Australian tax residency status, as this is what decides your tax obligations. You can use the residency guidance on our website to help work this out.

COPAA(Initiate)Registered Tax Professional
8 Sept 2025

Hi, what if I am a foreign resident for tax purposes, but work as an influencer on TikTok and worldwide customers (including Australians) may purchase the product from TikTok? Do I need to file a tax return in Australia? If so, is it only the product income and expense that I incurred to sell to an Australian customer?


Thank you in advance!

KaraATO(Community Support)Community Support
9 Sept 2025

Hey @COPAA,


If you are a foreign resident for tax purposes, you only pay income tax on Australian source income.


You may need to lodge a tax return if you sell products to Australian customers and your business is based in Australia or is clearly aimed towards Australians.


The key point is whether your business is operating in Australia or not.


If you're living in Australia but your business is not based here, you generally don’t need to report that income in an Australian tax return unless:

  • the income comes from Australian sources, or
  • you're running a business in Australia with strong ties here.

If you do have reporting requirements in Australia, as a foreign resident you'd only report Australian sourced income.

Lisa3(Initiate)Initiate
26 July 2025

In response to comment below can you please clarify if a sole trader ABN can use the fixed method, running expense as from the below comment it indicated this options only available for employees. however from Claiming deductions for your home-based business | Essentials to strengthen your small business it indicated you can. which is it?

 Author: CaroATO

(Community Support) 11 Jan 2024

Hi @Richo71,

What you're referring to is the fixed rate method. This is where you claim 67 cents per hour you work from home once you've met the eligibility criteria as an employee.

LucyATO(Community Support)Community Support
28 July 2025

Hi @Lisa3,


If you run your business from home, you may be able to claim a deduction.


If you're using the fixed rate method, you can claim 70 cents per hour for each hour you work from home for your business. Check the info on our website for claiming a deduction for home-based business expenses.

chasingares(Newbie)Newbie
7 July 2025

I have only started making TikTok, and I've received gifts/products from different brands for me to put it up on my platform; but this is on and off and not consistent at all. Do I need to apply for an ABN? And if not, how do I declare this on my income for the tax return this year?

ButchDixon(I'm new)I'm new
16 June 2025

I have a fitness business - importing & retailing. Plus we have got a massive social media following. As the face of the business, I have to keep myself in shape and well groomed for these videos. So I have a specific diet, supplement and exercise regime. Can I claim my meal service - trust me I would not eat them if I didn't have to be on camera all the time!

It is a big business, not just me BTW.

ATO Certified Response
RachelATO(Community Moderator)Community Moderator
ATO Certified Response17 June 2025

Hi @ButchDixon,


The cost of food and drink is a private expense, and generally not deductible. 


There are two occasions you can claim for food. One is for overtime meal expenses, but only if you buy and eat the meal while you are performing overtime and you receive an overtime meal allowance. Or, for an expense you incur when you travel and stay away from your home overnight for the purpose of carrying out your employment duties.


The same with personal grooming expenses. Costs related to personal appearance, including cosmetics or makeup, skin care, shaving products, haircuts, hairdressing and hair products, are private expenses.

Related articles

How much tax should I pay on a second job? Claiming the tax-free threshold

15 Apr 2026 · 3 min read time

Working for a food delivery app

15 Apr 2026 · 4 min read time

Tax on gifts and inheritances

15 Apr 2026 · 4 min read time

Loading
Tax tips for social media influencers and content creators | ATO Community