The Ministry of Finance takes action to regulate taxation for internet celebrities! Platform revenue sharing must also be reported for tax purposes, with the new system in place and a guidance period until 2026.

In recent years, the influencer economy has been thriving, with more and more people building personal brands, attracting fans, and earning income from platforms, ranging from YouTubers and live streamers to social media content creators. In response to this new type of digital economic activity, Taiwan's Ministry of Finance officially released the “Operational Guidelines for the Imposition of Business Tax on Individuals Engaging in Regular Online Creations or Information Sharing” today (11th), providing a clear basis for taxing influencers and helping relevant platforms understand how to handle tax declarations.

Why impose business tax on influencers?

The Ministry of Finance stated that the interaction between influencers, platforms, advertisers, and audiences has formed a new type of online transaction model. For example: creators authorize video or graphic content to the platform, which then charges audiences through advertisements or subscription models, ultimately sharing the profits with the creators. This four-party transaction model involves service provision and revenue distribution, and tax authorities need to clarify the tax methods and legal responsibilities.

Are the recommended commissions from cryptocurrency KOLs also affected?

For KOLs (Key Opinion Leaders) active in the cryptocurrency community, especially creators who earn commission fees through exchange referral links, this wave of tax reform may also have a substantial impact.

If these KOLs:

Frequently publish analyses, videos, and tutorial articles about the cryptocurrency space online;

Actively manage community platforms (such as Twitter/X, YouTube, Telegram, etc.);

and use content marketing to attract users to register on the platform and earn commission income.

According to the definition of the Ministry of Finance, they belong to the category of “regularly publishing creations on the internet,” and the commission income they receive from the platform also falls under “profit-sharing labor income,” which should be included in the scope of business tax declaration.

Furthermore, if the majority of the audience for these recommended earnings comes from Taiwan, then even if the exchange is located overseas (such as Binance, Bybit, etc.), it may still be included in the tax scope due to “the audience being within the territory.” Conversely, if the audience or users come from overseas, that portion of income may be eligible for a “zero tax rate” benefit.

Therefore, crypto KOLs may also need to:

Tax registration;

Issue a unified invoice;

Retain records of audience regions, traffic sources, cooperation reports, etc., to respond to tax audits.

New Tax Regulations: Who Needs to Register for Tax Identification?

According to the latest regulations, if the following conditions are met, influencers need to register for tax identification:

Having a physical business location in Taiwan

business name (trademark)

Hiring personnel to handle business

Regularly providing creations through the internet and reaching the tax threshold

The current threshold for business tax is: sales of goods 100,000 yuan, sales of services 50,000 yuan/month. As long as the income reaches the standard, tax registration must be processed and a unified invoice issued.

How is revenue sharing taxed? The role of the platform is crucial.

For the revenue sharing income that internet celebrities obtain from platforms (such as YouTube), the Ministry of Finance has also provided clear explanations. The overall logic is to use “whether the audience is domestic” as an important judgment criterion:

If the audience is from Taiwan, even if they access through foreign platforms (such as YouTube), their revenue sharing income still falls within the taxable range of Taiwan.

If the audience is foreign users, then that portion of income may be subject to a zero tax rate.

In addition, the platform plays the role of an “intermediary,” responsible for presenting the influencer's content to the audience, collecting revenue from it, and then sharing profits with the creators. Whether it is subscription fees, advertising fees, or tips, these are all considered as the basis for the influencer's “operating income.”

The Ministry of Finance explained: The proportion of domestic audience determines the taxation method.

Taking the domestic influencer “A” as an example, he authorized his creations to the overseas platform YouTube and received a revenue share of 65 dollars:

If 80% (52 yuan) comes from domestic audiences, that portion must pay a 5% business tax according to regulations (if it is a defined taxpayer, the tax rate is 1%);

The remaining 20% (13 yuan) comes from overseas audiences and is eligible for zero tax rate declaration.

This means that creators not only need to look at the platform sources but also the audience sources to correctly calculate taxable income.

The guidance period lasts until June 30, 2026. First, a reminder: no penalties!

The Ministry of Finance emphasizes that in order to avoid creators and platforms being immediately penalized due to unfamiliarity with regulations at the initial stage of the new system, a guidance period of about 9 months will be provided, starting from today until June 30, 2026. During this period, only guidance will be provided, and no penalties will be imposed: influencers or platforms that have not yet registered for tax identification, have not issued or delivered unified invoices, or have not paid business tax will not be penalized under the Business Tax Act or the Tax Collection Act.

However, the Ministry of Finance also urges that influencers and platforms should familiarize themselves with and comply with relevant regulations as soon as possible. If there are violations but they are not intentional acts, they should proactively rectify their tax registration and pay back taxes to protect their own rights and interests.

The new regulations introduced by the Ministry of Finance this time are not only a response to the taxation of the “influencer economy” but also an important step for Taiwan towards the transparency of the digital economy. As online creations become more professional and commercialized, influencers in the future will also be required to pay taxes and operate in accordance with the law, just like ordinary businesses.

This article discusses the Ministry of Finance's intervention to regulate taxation for influencers! Platform revenue sharing also needs to be reported for tax purposes, with the new system's guidance period lasting until 2026, first appearing in Chain News ABMedia.