Making money online - digital content creators

Work out whether the income you receive is taxable.

Work out your tax obligations for the payments, products and services you receive.

Payments you receive through online payment or donation platforms, often described as 'gifts' or 'donations', can also be income.

Not all payments and donations you're given will be considered income, but where they are, then the value of the items should be included in your tax return.

There are things you need to know about to manage your tax, like due dates, record keeping and registering for GST.

Find out about provisional tax, paying off overdue tax, payment methods, due dates and converting overseas currency to NZ dollars.

If you have an income-earning content activity, you may be able to claim expenses. Expenses are the costs associated with generating an income.

As a content creator you may have some overseas work as part of your income-earning activity. 

This interpretation statement provides guidance to help online gamers, streamers, bloggers, influencers, artists, makers and other online content creators understand and meet their income tax obligations. The statement is accompanied by a summary fact sheet.

Support information to help you contact us and fulfil your tax obligations.