Irish Revenue has issued guidance on the tax treatment and compliance obligations for income earned from social media and promotional activities under Income Tax and Corporation Tax rules.
Irish Revenue released eBrief No. 138/25 on 21 July 2025 introducing Tax and Duty Manual Part 04-01-22, offering detailed guidance on how income earned from social media and promotional activities is treated for both Income Tax and Corporation Tax.
The purpose of this manual is to provide an overview of the tax treatment of income derived from social media and certain promotional activities and to provide guidance on the tax compliance obligations of persons engaged in such activities.
The profits derived from social media or promotional activity are chargeable to tax under Schedule D. As to which Case of Schedule D may govern that charge is dependent on the facts and circumstances of a case. The taxation of income derived from social media or promotional activity is based on an application of ordinary tax rules. In general, these activities may be carried on by a person through a sole trade, a company or a partnership.
The purpose of this manual is to provide an overview of the tax treatment of income derived from social media and certain promotional activities and to provide guidance on the tax compliance obligations of persons engaged in such activities. The profits derived from social media or promotional activity are chargeable to tax under Schedule D. As to which Case of Schedule D may govern that charge is dependent on the facts and circumstances of a case.
The taxation of income derived from social media or promotional activity is based on an application of ordinary tax rules. In general, these activities may be carried on by a person through a sole trade, a company or a partnership.
