26 August 2025
Background
Digital content creators have increased their global relevance in recent years. Their impact continues to grow, with significant growth expected in a near future.
Specifically, according to the website startngage.com, Portugal has embraced digital transformation with enthusiasm. The country boasts an internet penetration rate of over 80%, with approximately 8.3 million active users on social networks (out of a population of around 10.3 million people), spending an average of more than two hours per day on social platforms. Facebook, Instagram and YouTube lead as the most popular platforms, while TikTok has seen explosive growth, especially among Portuguese Generation Z users (1990-2010).
This deep digital immersion has created fertile ground for influencer marketing to flourish in Portugal.
In turn, with multi-platform and often international monetisation flows, digital content creators face several tax, compliance and reporting issues.
As has been the case in other jurisdictions, the Portuguese Tax and Customs Authority (PTA) recently clarified that income obtained through activities on social networks and digital platforms (YouTube, Instagram, TikTok, Twitch, Patreon, Ko-fi, Substack, OnlyFans, Steemit, WeAre8, among others) constitutes income subject to taxation in Portugal.
Scope
In particular, the PTA clarified that all income earned by digital content creators is covered, including:
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Payments from posts, partnerships, and sponsorships;
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Products received for testing or review;
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Revenues from digital platforms (YouTube, TikTok, Twitch, Instagram, Facebook);
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Affiliate program commissions;
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Subscriptions, donations, and exclusive memberships (Patreon, Ko-fi, OnlyFans, Substack);
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Earnings on social networks that remunerate in cryptocurrencies or through rewards.
Working with digital content creators: How can we help?
The impact of digital content creators on a company’s marketing strategy should not be underestimated and is likely to increase even further, as consumer appetite for social media content shows no signs of slowing down.
Emerging sectors in this segment, such as fashion & lifestyle, fitness & wellness, travel & tourism, among others, indicate an active environment in which consumers are increasingly likely to adhere to an influencer’s view of a particular product. However, with these trends come some broader considerations for businesses in general, to which they should be attentive.
In this context, the role of tax consultants and specialists in supporting digital content creators is fundamental. We work with many entrepreneurs and new business owners, providing a full range of accounting, tax and business consulting services, as well as access to a network of service providers, for those who operate both as a company and as self-employed workers.
In view of the above, we understand that digital content creators operating in Portugal should:
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Review their situation in relation to the various taxes – Value Added Tax (VAT), Personal Income Tax (IRS) or Corporate Income Tax (IRC) and Social Security;
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Carry out a critical analysis – past, present and future, ensuring the appropriate tax and contribution framework, mitigating any risks and maximising opportunities.
Being aware of the particularities of this new framework and the challenges it may bring, we offer our experience and technical knowledge to support our clients at all stages of the process.
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The above information is not intended to be an exhaustive analysis of all the changes to the current legal regime, but a selection of those that we believe to be the most relevant, and does not dispense with the consultation of our Company and/or diplomas to which they refer.
