Tax Guide for New Influencers and Those Earning Over 1.8 Million Baht

Tax Guide for New Influencers and Those Earning Over 1.8 Million Baht

Why Influencers Should Understand Taxes

Today, the Influencer profession has become extremely popular — whether in product reviews, travel, gaming, or other types of content creation. Not only do influencers get to do what they love, but many also earn substantial income, sometimes even becoming “new millionaires” without realizing it.

However, when income comes in, taxes must be taken care of as well. Whether you are a new influencer or a seasoned pro with multiple revenue streams, if your earnings exceed the legal threshold, you are required to file your taxes properly. Doing so helps you avoid the risk of being audited or facing penalties in the future.

This article serves as a simple and easy-to-understand tax guide specially designed for influencers. We will walk you through the types of taxes you must pay, how much you may have to pay, and when to file — along with practical tax-planning tips to help you manage your taxes smoothly and continue creating content with peace of mind.

Types of Income for Influencers

Influencers generate income from a variety of sources — including service fees and revenue from online platforms. Each type of income may be taxed differently. According to the 2025 Tax Guide from the Revenue Department, most influencer income typically comes from the following channels

Influencers often earn income from multiple sources such as sponsored product reviews, advertising revenue, selling their own products, event appearances, membership fees, affiliate marketing, consulting or online courses, and selling exclusive content.

• Brand Sponsorship & Paid Reviews Payment received for promoting a brand’s products or services.

• Ads Revenue Income generated from ads on platforms such as YouTube (AdSense), Facebook, TikTok, etc.

• Merchandise & Own Products Revenue from selling the influencer’s own products or merchandise.

• Subscription & Exclusive Content Income from followers who pay for membership or access to exclusive content.

• Event & Appearance Fees Fees earned from appearing at events, or working as a speaker or host at various functions.

• Affiliate Marketing Commission earned by promoting others’ products through affiliate links.

• Coaching & Courses Service fees from personal consulting or income from selling online training courses.

• Books & Digital Content Sales Compensation from writing books, articles, e-books, or selling other digital content.

Currently, the Revenue Department does not have special tax regulations specifically for the influencer profession. Therefore, each type of income must be classified according to the legal categories of taxable income. For example, payment from sponsorships or product reviews is generally considered Type 2 income (payment for services or work provided without being an employee), which allows a standard expense deduction of 50% (capped at 100,000 Baht).

Meanwhile, income from advertising or online sales is treated as Type 8 income (business or commercial income), which allows a standard deduction of 60% or the option to deduct actual expenses. Understanding which category each source of income falls into is crucial for accurately calculating personal income tax and other applicable taxes.

Taxes Relevant for Influencers

When it comes to paying taxes, an influencer’s income is mainly subject to three types of taxes: Personal Income Tax, Withholding Tax, and Value Added Tax (VAT). Here is an explanation of each type

Personal Income Tax

Personal Income Tax is the main tax that all influencers with income above the legal threshold must pay. It is calculated based on your annual net income, which is determined by subtracting allowable expenses and deductions from your total income. The tax is then applied according to a progressive rate — the higher your net income, the higher the tax rate, up to a maximum of 35%.

Here are some key rules you should be aware of

• Income Threshold for Filing Taxes Single individuals with annual income exceeding 60,000 Baht, or married couples with combined income over 120,000 Baht, are required to file a tax return and pay personal income tax. (This means that if your income is below 60,000 Baht, you can still file a return without any tax liability.)

• Filing Taxes Twice a Year Typically, freelancers or business income earners (under Section 40(5)–40(8) of the Revenue Code), such as influencers, must file taxes mid-year and year-end:

  • Mid-year: Form P.N.D. 94 for income earned from January to June, filed between July 1 – September 30 of the same year.

  • Year-end: Form P.N.D. 90 for the full-year income, filed between January 1 – March 31 of the following year.Filing online via the Revenue Department website allows an additional 8 days for extension.

• Expense Deductions Influencer income can be deducted in two ways:

  • Standard Deduction: According to the legal percentage (e.g., 60% or 50% depending on the type of income).

  • Actual Expenses: Deducting real documented expenses with receipts.

Choose the method that provides the greatest benefit and sufficient documentation.For example:

• Income from online sales or advertising (Type 8 income) allows a 60% standard deduction.

• Payment for reviews or sponsorships (Type 2 income) allows a 50% deduction, capped at 100,000 Baht.

• How to Calculate Tax After summing all income for the year (or half-year for mid-year filing) and deducting expenses and allowances, you arrive at the net income, which is then taxed according to the progressive tax rates (starting at 5% for net income above 150,000 Baht, up to 35% for income exceeding 5 million Baht).

• 0.5% Minimum Tax Rule For fairness, there is an alternative tax calculation method for business/freelance income (Sections 40(2) and 40(8)) with annual income exceeding 120,000 Baht. Tax can be calculated at 0.5% of gross income before expenses and compared with the standard method based on net income. You pay whichever amount is higher.

  • If the 0.5% calculation is below 5,000 Baht, it is waived, and the standard method applies.

  • This means that influencers with high income and substantial deductions may still need to pay a minimum tax of approximately 0.5% of their gross income.

Example:

If your total influencer income for the year is 500,000 Baht and you choose a 60% standard deduction (300,000 Baht), your income after expenses would be 200,000 Baht. After subtracting a personal allowance of 60,000 Baht, your net income would be 140,000 Baht. In this case, no tax is due because your net income is below the first 150,000 Baht threshold.

However, since your gross income is 500,000 Baht (exceeding 120,000 Baht), the law requires checking the alternative calculation: 0.5% of 500,000 = 2,500 Baht. Because this is below 5,000 Baht, it is waived.

Therefore, you still pay 0 Baht in tax according to the standard method, but you are required to file a tax return to declare your income in compliance with the law.

Withholding Tax (WHT)

Another type of tax that influencers and content creators frequently encounter is withholding tax. This occurs when you receive payment from companies, brands, or agencies. The payer is responsible for withholding the tax before transferring the payment to you and remitting that amount to the Revenue Department on your behalf.

Typically, influencer fees are withheld at rates of 3% or 5%, depending on the type of work. For example

• 3% for producing content or product reviews.

• 5% for appearing at events or working as a host/presenter.

When withholding tax is deducted, the payer will issue a Withholding Tax Certificate (Form 50 Tawi) for you to use when filing your annual tax return. The tax withheld in advance is considered your tax credit, which can be applied to reduce the personal income tax you calculate at year-end. If too much tax was withheld, you have the right to claim a refund for the excess.

For example

If a company pays you 10,000 Baht for a product review and withholds 3% tax (300 Baht), you will receive 9,700 Baht. The Form 50 Tawi will show that 300 Baht was withheld. At the end of the year, you must include the full 10,000 Baht as income when calculating your personal income tax. However, you can credit the 300 Baht already withheld against your total tax liability.

• If your total tax for the year is 5,000 Baht, you subtract the 300 Baht credit, leaving a balance of 4,700 Baht to pay.

• If the tax calculated is less than the amount withheld, you can request a refund for the difference.

Tip: For every paid assignment subject to withholding tax, always request a Form 50 Tawi from the payer and keep all copies carefully. These documents are necessary when filing your annual tax return. Without them, you risk paying tax twice and will not be able to claim a refund.

Value Added Tax (VAT)

Many people assume that Value Added Tax (VAT) applies only to large companies. In reality, influencers and content creators whose income reaches the threshold must also register for VAT. According to the law, if your total revenue from selling goods or providing services exceeds 1.8 million Baht per year (including all income channels), you are required to register for VAT by submitting Form P.P.20 to the Revenue Department within 30 days from the date your income exceeds the threshold. Registration can be done at the local Revenue Office where your business is based or online via the Revenue Department’s website.

For influencers, who are considered service providers (e.g., producing content, reviewing, or promoting products), income from these services is subject to VAT once it exceeds the 1.8 million Baht annual threshold. You do not have to wait for a full 12 months — if your income in any month exceeds the threshold, you must register within 30 days from that month.

Once registered, you are required to charge an additional 7% VAT to your clients or sponsors on all sales of goods or services. You must also file monthly VAT returns (Form P.P.30) by the 15th of the following month. When filing, you can deduct input VAT (VAT paid on business expenses, such as materials, advertising, etc.) from your output VAT (VAT collected from clients) and remit only the difference to the Revenue Department.

Note: If your annual income has not yet reached the 1.8 million Baht threshold, you are not required to register for VAT (income below this threshold is considered VAT-exempt). However, you may choose to register voluntarily.

Once you are in the VAT system, you are required to maintain proper accounting records and file VAT returns monthly. Therefore, it is important to carefully consider your readiness before registering.

Proper Tax Planning for Influencers

Planning your taxes early helps influencers manage their obligations smoothly and reduces the risk of mistakes. Here are some practical tax-planning tips for new influencers and those earning high income:

Separate Income and Expense AccountsIt is advisable to keep a separate bank account or digital wallet for influencer income, apart from your personal accounts. This makes it easier to track income and expenses. Maintain systematic records of all money received and expenses paid each month. Clear documentation simplifies accurate tax filing.

Keep Complete Documentation and ReceiptsSave all receipts related to your work (e.g., cameras and equipment, internet bills, travel expenses) in case you deduct actual expenses. Additionally, for those registered for VAT, keep purchase invoices and all Form 50 Tawi certificates from clients. These documents are essential for claiming tax deductions and requesting tax refunds.

Monitor Income Near the VAT ThresholdIf your income approaches 1.8 million Baht per year, start preparing for VAT registration. Gather the required documents (ID card copy, household registration, proof of business location, etc.) and plan your pricing to account for VAT collection (e.g., stating “exclusive of VAT” in advance). Once your income reaches the threshold, register within 30 days to avoid penalties and late fees.

Consider Incorporating When AppropriateIf your income becomes very high (e.g., several million Baht per year), you have a team, or you plan to expand your business, forming a company (juristic entity) may be a good option. Benefits include a professional business image and potentially lower tax rates for high income (corporate tax is a flat 20% of net profit, roughly equivalent to the middle range of personal income tax). Some business expenses can also be more fully deducted.

However, incorporation comes with additional obligations, such as

• Maintaining proper accounting records and filing taxes under the company’s name.

• Obtaining a 13-digit company tax ID.

• Preparing financial statements.

• Filing corporate income tax forms mid-year (P.N.D. 51) and year-end (P.N.D. 50).

• Submitting monthly tax forms (VAT, employee withholding tax, etc.).

It is important to weigh the pros and cons and consult an accountant or tax professional before deciding to register a company.

Summary and Recommendations

Paying taxes as a new influencer may seem complicated at first, but once you understand the basic principles and prepare in advance, filing taxes becomes straightforward and stress-free. Being a successful influencer isn’t just about creating great content — it also involves managing your income and taxes professionally. Here’s a summary of key tips every influencer should keep in mind

• File taxes on time – Mark your calendar for P.N.D. 94 (July–September) and P.N.D. 90 (January–March) each year. Remember that online filing gives you a few extra days.

• Keep thorough records of income, expenses, and receipts – Track all money coming in and going out, and retain documentation for all business expenses. Proper accounting helps you maximize deductions and plan your taxes effectively.

• Request Form 50 Tawi for every withholding tax deduction – This certificate is your right. Always check that the income and tax withheld match the actual amounts so you can correctly claim tax credits when filing.

• Set aside money for taxes – When receiving income, reserve a portion (e.g., 5–10%) to cover your year-end tax liability. This prevents cash flow issues when paying large tax amounts.

• Register for VAT when income reaches the threshold – If your income approaches 1.8 million Baht, prepare to register promptly. VAT registration is not difficult and is legally required. Being in the tax system ensures you operate your business transparently and confidently, which also benefits your professional image in the long run.

We hope this friendly and concise Tax Guide for Influencers helps new influencers better understand taxes — including personal income tax, withholding tax, and VAT. By managing your taxes correctly and on time, you can focus on creating great content with peace of mind, without worrying about any tax issues or retroactive liabilities.

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Frequently Asked Questions (FAQ) for Influencers Regarding Taxes

Do influencers have to pay taxes if they are not company employees?

Yes. If your income exceeds the legal threshold — for example, a single person earning more than 60,000 Baht per year — you are required to file taxes, even if you are not a full-time employee.

What type of income is earned from TikTok, YouTube, or Shopee?

ส่วนใหญ่จัดเป็นเงินได้ประเภทที่ 8 (ธุรกิจ/การค้า/พาณิชย์) หรือประเภทที่ 2 แล้วแต่ลักษณะรายไMost of it is classified as Type 8 income (business/commercial/trade income) or Type 2 income, depending on the nature of the revenue.

Do I need to register for VAT if my annual income is below 1.8 million Baht?

ยังไม่ต้องจดครับ เว้นแต่คุณจะสมัครใจจดเองล่วงหน้า แต่ถ้าเกิน 1.8 ล้านเมื่อใด ต้องจดภายใน 30Not necessarily. You are not required to register unless you voluntarily choose to do so. However, once your income exceeds 1.8 million Baht, you must register within 30 days.

What should I do if 3% withholding tax is deducted?

Request a Withholding Tax Certificate (Form 50 Tawi) from the payer and keep it. You can use it as a tax credit when filing your annual income tax return.

Should high-earning influencers register a company?

If you have consistently high income, a team, or want to manage taxes more systematically, you should consider incorporating as a juristic person (company).

What happens if I forget to file taxes or fail to register for VAT?

You risk penalties, interest, and retroactive tax assessments. It’s important to file and register on time.