Content Creator & Influencer

Brand deals, ad revenue, gifted products — understand Revenue's rules.

Allowable Expenses

• Content Creation Equipment — Camera, microphone, ring light, and accessories used to produce content.
• Platform & Editing Tools — Video editing software, thumbnail tools, and scheduling platforms.
• Home Office / Studio — A dedicated space used for filming and editing — claim proportional utilities and broadband.
• Styling & Wardrobe — Clothing or accessories purchased specifically for on-camera work and clearly documented as such.
• Travel & Experiences — Travel to press events, brand activations, and content-specific locations.
• Agency & Manager Fees — Commission paid to a talent agency or influencer manager — fully deductible.

Tax Tips

• Revenue treats gifted products received in exchange for content as taxable income at their market value — declare them on Form 11.
• Brand deal income, affiliate commissions, YouTube ad revenue, and TikTok Creator Fund payments are all taxable trading income in Ireland.
• PRSI Class S gives you access to social welfare benefits as a self-employed creator — your 4% contributions count towards entitlements.
• If your income exceeds €100,000, you lose your PAYE credit and personal credit reduces — consider pension contributions to manage your tax liability.

Frequently Asked Questions

Are gifted products from brands taxable in Ireland?

Yes. Products received in exchange for content are treated by Revenue as income at their market value. A €600 product gifted for a post creates €600 of taxable income. Keep records of all gifted items and their market values.

How do I report income from multiple platforms in Ireland?

All platform income (YouTube, TikTok, Patreon, Instagram, Substack, affiliate programmes) is combined into a single self-employment income figure on your Form 11. Keep a breakdown by platform for your own bookkeeping.

What USC rates apply to content creators?

USC applies to all income above €13,000 at rates of 0.5%, 2%, 4%, and 8% (on income above €70,044). It is charged in addition to income tax and PRSI. Higher-earning creators will pay the 8% USC rate on the top portion of income.

Do I need to charge VAT on brand deals and sponsorships in Ireland?

Yes, once your total taxable turnover (including brand fees, ad revenue, and all other business income) exceeds €37,500. Content creation services to Irish businesses are standard-rated at 23%. For brand deals with overseas companies, check whether the reverse charge mechanism applies.