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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.

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.

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.

Beauty101(I'm new)I'm new
27 May 2025

Hi sorry new to all this!

I’m wanting to make content creation a income especially within the beauty space/ skincare / clothing reviewing products, getting items for my content creation such as camera or tripods etc


would I be able to claim these back on tax if trying to turn this income a income within the content creator world and how would I go about it ?

bingchilling(Newbie)Newbie
11 Dec 2024

do i have to file for an abn in order to claim tax deductions? Im just starting out a lifestyle youtube channel and i do want to make money (but im not sure when the ball will start rolling).


I have a 9-5 as well. And if i film lifestyle content around my home am i able to claim work from home for the youtube job? Could i still claim work from home for my 9-5 as well? And if i film cooking tutorials can i count my costs (like oven mitts, cupcake tray, boxed mix, eggs, gas/electricity) for tax deductions too? Does it come under stationary or something else?

AriATO(Community Support)Community Support
16 Jan 2025

Hi @bingchilling


First you need to work out if your side hustle is a hobby or a business. If it's a hobby you don't declare the money you make from it and you can't claim any expenses.


If you work out you're running a business, then you need to keep records of all your transactions. You may be eligible to claim most expenses for your business. It's best to check out what you may be able to claim using the link below.


You need to be eligible for an ABN and it's not compulsory unless you're required to register for GST. Having one will make it easier to identify your business.


Check out further info about managing your side hustle that links you to further relevant info mentioned.

ashushushu(Initiate)Initiate
24 Nov 2024

Hello


I started doing youtube as a hobby last year but since Im doing it again this year and will probably be classified as a a sole trader. I have a question....what do I actually need?


I know that I dont need to register for an ABN until I have a 75k turnover. And yes, I know the benefits of having one, I just chose not to have it


I know that I dont need a separate business bank account and can just use my normal personal account as a sole trader (i just need to show my bank statements to my tax agent every tax season), Not that I can make one without an ABN.


Do I need to register a business name as a sole trader if I name my youtube into something else other than my name? Like my name is Bob but my youtube name is abcgaming or something? Its still my name on the pay sheet that google sends me soooo no? Not that I can make one without an ABN


Sorry but for me, this is a “which came first, the chicken or the egg?“ kinda situation. If the ABN isnt required to begin with...then what else do I need? I obviously have my personal info and the pay sheet that google sends me every month assuming that I reach quota but....what else?


Ive also already read the “key tax obligations for sole traders“ and none of my questions are on it.


Just a little help for this probably overthinking dumdum would be appreciated. Thanks

BrookeATO(Community Support)Community Support
16 Jan 2025

Hi @ashushushu


What an exciting new venture!!


The most important thing to remember is to keep records! Keep records of your income, any expenses you incur, your deductions, everything! If you don't have an ABN, you'll have to keep all this info ready for when you lodge your Tax Return. To which all this income will need to be declared, along with your expenses.


You're right, you don't need an ABN just yet. But when you do want to apply and you meet the requirements for GST registration, check out our guide to getting an ABN.

Samanthajs4(I'm new)I'm new
15 July 2024

Hello!


I got offered a short term (3 month contract) with an Australian company through TikTok. I created an ABN for this and received 3 invoices (1 per month) and earned $1600, I didn’t apply for GST so know that I will need to pay some sort of tax on this (I think).


Just wondering how and where I input all of this information on my tax return as I’ve never received money through an ABN before.


thank you & I hope this made sense!

RileyATO(Community Moderator)Community Moderator
22 July 2024

Hi @Samanthajs4,


To start off, you don't need to worry about GST unless your GST turnover hits $75,000.


If you're lodging your individual tax return through us with myTax you'll select 'You were a sole trader or had business income or losses or partnership distributions' at step 3 when you first start your return.


When that's selected it'll allow you to input your business income and deductions at step 4.


Check out our 2024 myTax instructions for more help if you need!

L44EL(I'm new)I'm new
28 June 2024

I've invested in equipment this financial year (camera, microphone etc) with the intention of making an income from them, but won't receive any income until next financial year. Am I still able to claim for a portion of the equipment this year?

AnitaATO(Community Support)Community Support
1 July 2024

Hi @L44EL,


Yes, you'll be able to claim a portion in the financial year you purchased them. They've been purchased with the intention to start your business. If they're used for personal use as well, you'll only be able to claim a portion of the expense.

cgreen87(Initiate)Initiate
12 June 2024

Would I end up with some sort of tax fine/bill if I wait til the end of financial year to declare my side hustle (streaming) earnings? If I continue with streaming, is there a way I can pay the tax on what I earn each week? Because I don’t earn very much from it, maybe $20-$30 a week.

Liked by cgreen87
RileyATO(Community Moderator)Community Moderator
14 June 2024

Hi @cgreen87,


You'll declare your side hustle income in your tax return. You won't get a fine, but if you haven't paid enough tax to cover the extra income, you'll get a bill.

We have options to make pre-payments into your tax account as you go - but there's nothing wrong with getting a tax bill as long as it's paid before the due date. 😊

infoproduct(I'm new)I'm new
23 Apr 2024

Hello, a few super specific questions:

  • A little bit of context: I am a travel influencer, and I produce content about travelling and working while travelling, what and how can I write off these things as expenses:


  • Travel expenses like buying a car (for creating content about the car), equipping the car (for creating the content about equipping, travelling and advertising the seller), fuel (to travel to places and create specific content), fixing and maintenance to keep the car (for creating content)...
  • Food expenses to create content, showing them on camera, trying the food, giving people feedback and advertising restaurants.
  • Food expenses in case of having daily meetings with my clients (I did read something about the TR 1997/17)
  • Flight tickets in the case of visiting clients OR in case of making content with the review about the flight/booking company
  • Or even procedures to test and do reviews about the companies.


Technically all of these are costs of the business, right? How can I declare them as write off?

sav1234(Newbie)Newbie
18 Apr 2024

Hi, I have a question regarding gifts that are given to influencers WITHOUT the expectation of a service (such as making a video about it) in exchange. Are these gifts still required to be declared as income? Furthermore, if the influencer does decide to post about the gifts anyway (they were gifted without any obligation to post), do these gifts still qualify as income and need to be declared as income in the tax return?

Tomlin(Enthusiast)Enthusiast
9 Feb 2024

Hi, a question about expenses when making social media contents.

The contents creators often invite other people to appear in the contents as interviewees or guests. When a creator gives gift to them in a form of money, gift card or something else, would these expenses be deductible expenses?

Matt130(I'm new)Registered Tax Professional
17 Jan 2024

Hi. I have two questions.


Is income from streaming on Twitch considered PSI or Business income?


If income from Twitch is having tax withheld by the IRS after a 1042-S form has been completed, how can we claim the tax credit for this back in the correct section of the tax return?


Thanks for your help.


Richo71(Initiate)Initiate
10 Jan 2024

Hi, if I receive a small payment and/or gifted products to create content for a business, can I claim home office expenses (ie working from home per\/hour) for the time taken to create the content, if I am creating it at home? I have an abn and usually paid a one-off fee for the content (regardless of how much time it takes to create). Thank you

CaroATO(Community Support)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.


Are you a contractor working under your ABN at home?


If so, you can look at claiming deductions for the expenses you incur that relate to working from home. Once again there's some eligibility criteria you'll need to meet. Unlike the fixed rate method, you'll let us know about the actual amounts you spent.

  • Avatar of woman with short brown hair
Liked by Richo71
Munzy(Initiate)Initiate
6 Nov 2023

Hi quick question regards to travel. You say if youre a content creator then things you post up could be claimable like make up tutorials for example and the makeup you used in that video would be claimable.


So question around travel. If we put up content around places to visit around the world and have purposely gone on these trips for content creation purposes would this be personal or business or both?


Also if you were a only fans creator then if you were to book hotels to shoot your content would this be claimable?

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