What does an influencer do?
As an influencer, you promote products or services through social media like Instagram, YouTube or TikTok. You receive compensation in the form of money, free products, or other benefits. In return, the advertiser expects you to talk about or recommend these products or services to your followers.
There are different types of influencers, from micro-influencers with a few thousand followers to macro-influencers with hundreds of thousands or even millions of followers. How your income is taxed depends on the regularity and scale of your influencer activities.
Do you have to pay tax on your income as an influencer?
Yes, in Belgium you generally have to pay taxes on your income as an influencer, depending on how often and how much you earn. Below we explain two situations: if you are not self-employed and if you are self-employed.
Situation 1: You are not self-employed
If you are not self-employed and the benefits are occasional and negligible, you are generally not taxable.
However, if you receive substantial occasional income or benefits, that income may be taxable as “miscellaneous income” and taxed at 33% after deducting actual costs. You must report this income in your tax return.
Situation 2: You are self-employed
If you are an influencer and receive money or benefits on a regular basis, the tax authorities will consider you self-employed. Your income will then be taxed progressively after deduction of social contributions and professional costs, potentially up to rates of 50%.
As a self-employed person, you also must pay social contributions, which are deductible and reduce your overall tax burden.
You can deduct professional expenses like a camera, laptop, travel costs, software, etc.
Does an influencer have to charge VAT?
If you are self-employed, you are in principle subject to VAT. This means you must charge VAT on your invoices and remit it to the government. You can also reclaim VAT on purchases related to your influencer activities.
There is an exception: if your annual turnover is below €25,000, you can choose the VAT exemption scheme. In that case you do not have to charge VAT, but you also cannot reclaim VAT on your purchases.
Your accounting as an influencer via Dexxter
If you want to easily manage your influencer income and expenses and stay compliant with your tax and accounting obligations, Dexxter is ready to help! It’s the accounting tool for Belgian sole proprietorships who want to handle their own bookkeeping.
