When Your Content Creation Becomes Taxable Income

In today’s digital world, more people are earning money online through platforms like YouTube, TikTok, Instagram, and blogs. Whether it’s payments from subscribers, brand partnerships, affiliate links, or even free products, many content creators are surprised to learn that this income can be taxable in New Zealand.

At METTAX, we’re here to make sense of what counts as income, when you need to declare it, and what expenses you can claim.

What Counts as Income?

As a content creator, income can come from:

• Payments from platforms or subscribers

• Sponsorships and product promotions

• Ad revenue and affiliate commissions

• Donations or gifts (including non-cash)

• Prize money (e.g., e-sports)

If you regularly earn money or benefits from your content, it is generally taxable.

Considering Whether Your Content Is Income

When deciding if your content creation activity is taxable, avoid labels like “hobby” or “side hustle.” Instead, consider:

• Frequency – Do you receive payments regularly?

• Relationship – Are brands, platforms, or subscribers paying you directly for your work?

• Purpose – Did you receive money, goods, or services because of the content you created?

If you regularly earn money from subscribers, advertising, or sponsorships, then it is likely taxable income.

Payments Not Always Income

Not everything is automatically taxable. For example, one-off or irregular payments may not count as income. The key factors are whether the money or benefits can be relied on to cover your living costs or whether they usually cover the cost of creating content.

Products and Benefits Received

Content creators are often given free products, services, or experiences in exchange for creating content. Even if no money changes hands, these benefits may still be considered income, especially if they are provided in return for promotion.

Managing Your Tax

If you are earning from content creation:

• You may need to file an IR3 Individual Income Tax Return.

• If your total untaxed income from all sources (including content creation) exceeds $200 in a tax year (1 April – 31 March), you must declare it.

• Keep good records of payments received, benefits provided, and any expenses you claim.

Claiming Expenses

You can often deduct business-related expenses against your content creation income. These might include:

• Equipment (camera, microphone, computer, lighting)

• Internet and phone bills (business portion)

• Software and editing tools

• Marketing and advertising costs

• Travel and accommodation (if related to content creation)

Overseas Income

If you earn income from overseas platforms such as YouTube, Twitch, or Patreon, you still need to declare it in New Zealand. Tax may apply here even if the money was paid from another country.

How We Can Help

At METTAX, we specialise in helping content creators, freelancers, and small business owners stay on top of their tax obligations. Whether you need help understanding your income, claiming expenses, or filing your tax return, we’re here to guide you.

👉 Contact us today to make sure you’re meeting your tax obligations and keeping more of what you earn.