Revenue eBrief No. 138/25
21 July 2025
Part 04-01-22 Guidance on Taxation of Income from Social Media and Promotional Activities
Revenue has published a new Tax and Duty manual Part 04-01-22 which provides guidance on the Taxation of Income from Social Media and Promotional Activities for Income Tax and Corporation Tax purposes.
The manual provides an overview of the tax treatment of income derived from social media and certain promotional activities and sets out the tax compliance obligations of persons engaged in such activities.
Income derived from social media or promotional activities is chargeable to tax even in circumstances where the activity is conducted on a casual basis only and is not the individual's or company's main business or main source of income.