Tax Guide for Influencers: Income from Reviews, Shopping Links, and 5 Warning Signs That You Must File Taxes

In an era when "shopping links" and "reviews" have become primary or supplementary careers for many Thais, many people may be continuously earning income without realizing that these activities involve tax obligations.

Whether you're a beauty blogger with thousands or millions of followers, or a newcomer just starting in affiliate marketing by recommending products or giving advice, understanding the tax system is a strong "shield" that helps you manage your income securely and avoid worries about unexpected back taxes.

For example, influencer and actress Ying Yae - Nonthaporn Theerawatthanasuk revealed that she was once charged back taxes totaling as much as 2.8 million baht last year, partly because of incomplete documentation.

Are you an "income earner" in the influencer group?

From a tax perspective, the definition of an influencer is broader than just being famous or having a large following. According to the Revenue Department, if you earn income from digital media channels (Facebook, TikTok, YouTube, etc.) through the following activities, you are required to file taxes immediately.

• Income from sponsorships: advertising fees, sponsorships, brand ambassadorships.
• Income from sales assistance: Affiliate Marketing (shopping link commissions), commissions.
• Income from personal services: speaker fees, consulting (coaching), appearance fees.
• Income from platforms: advertising revenue share (AdSense), gifts/Stars, fan donations.
• Non-cash income: products received for free, travel trips, or prizes must be valued monetarily and included for tax purposes.

Tax structure you face (The Big Four).

Effective tax planning starts with knowing the relevant tax types, which include four main categories:

1. Personal Income Tax (PIT): for those who work under their own name.
   
   
2. Corporate Income Tax (CIT): when income grows enough to make company registration worthwhile in terms of tax rates and expenses.
   
   
3. Value Added Tax (VAT): a critical point many overlook. If your total income exceeds 1.8 million baht per year, you must register for VAT within 30 days, or face severe penalties.
   
   
4. Withholding Tax (WHT): tax withheld at 2-3% by the payer (brand/agency) before payment to you, which you can "credit" or deduct from the tax owed at year-end.

Tax filing strategies: how to manage multiple income streams?

• For salaried workers with additional income: if you have a regular salary as a company employee, this is income under Section 40(1), requiring Form P.N.D. 91 for annual tax filing. You can deduct expenses using a standard rate as defined by law.
• For freelancers, agents, and sponsors: income from reviewing products, advertising, brand promotion, or affiliate commissions is income under Section 40(2), requiring Form P.N.D. 90 for tax filing. Standard expense deduction is 50%, but combined with Section 40(1) income, total deductions cannot exceed 100,000 baht.
• For income from royalties and platforms: royalties such as YouTube AdSense or other online media are income under Section 40(3), requiring Form P.N.D. 90. You may choose either standard or actual expense deductions if you have complete expense evidence.
• For online sellers and specialized services: income from selling your own brand products, online courses, or other sources falls under Section 40(8), requiring two tax filings: Form P.N.D. 94 for half-year income (January-June), and the annual summary with Form P.N.D. 90. This group may deduct 60% standard expenses or actual expenses as appropriate.

However, an important caution: if your income under Sections 40(5)-(8) exceeds 60,000 baht (for singles) in the first half of the year, you must file the half-year tax (Form P.N.D. 94) by September.

Planning tax management for 2026 and final tax filing.

For those who have not yet filed income tax returns for the 2025 tax year, with the online deadline on 8 Apr 2026, gather your withholding tax certificates (50 Tewi) and all bank statements. If the withheld tax exceeds the actual tax owed, you can apply for a refund. The Revenue Department also recommends using the Digital Tax system such as E-Withholding Tax via banks to reduce paper documentation and ensure tax data is sent accurately to the department, minimizing errors during audits.

In summary, being a professional influencer is not just about creating compelling content but also managing your "back office" meticulously to ensure the income you work hard for is stable and legally secure.

Source: Revenue Department

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