Tax guide for influencers and models in India

Why creator income needs attention

Income from brand collaborations, appearances, modelling assignments and platform payouts rarely arrives in a steady monthly pattern. Payments may come from several brands, agencies and platforms, sometimes from abroad. That makes planning and record keeping especially important.

How income is generally classified

Most creators and models earn from their work as a business or profession. Fees for shoots, endorsements, sponsored posts and appearances are usually treated as business or professional income, and platform payouts such as advertising revenue are generally treated the same way. Interest, rent and capital gains fall under separate heads. The right classification depends on the facts of each case.

The law that applies now

The Income-tax Act, 2025 came into force on 1 April 2026 and replaces the Income-tax Act, 1961. Income earned from that date falls in tax year 2026-27, a term that replaces the earlier pairing of previous year and assessment year. Section numbers have changed, although many underlying rules have been carried over. Returns for earlier years continue to be governed by the 1961 Act.

Working out taxable income

Taxable income is generally your gross receipts less allowable business expenses. Expenses must relate to your work. Costs that creators commonly consider include equipment, studio or location charges, travel for assignments, agency commission, professional fees and software. Personal expenses are not allowable. Keeping bills and a short note of the business purpose helps.

Some individuals may be eligible for a presumptive scheme, under which a fixed percentage of receipts is treated as income, subject to limits and conditions. In the 2025 Act this sits in a single section, section 58, which brings together the earlier sections 44AD, 44ADA and 44AE. Whether the scheme suits you depends on your actual costs, so it is worth comparing it with regular computation before choosing.

Advance tax

Where the estimated tax payable for the year, after TDS, is above the prescribed limit, tax is paid in instalments during the year instead of at the end. For creators with uneven income this can be difficult, so a rolling estimate each quarter is useful. Taxpayers under the presumptive scheme can generally pay in a single instalment by 15 March. Interest applies where payments are short or late.

TDS and your tax statements

Brands and agencies may deduct tax at source before paying you. These deductions appear in your tax statements, such as Form 26AS and the Annual Information Statement. Check that each deduction is reflected, because credit for it is claimed in your return. Where a brand provides a benefit such as gifted products, tax may also need to be deducted by the provider. Our guide on TDS on brand deals explains this.

GST is separate

Income tax and GST are different laws with different thresholds. Whether you need GST registration depends on your turnover and the nature of your supplies. Our guide on GST for brand endorsements covers the basics.

Records worth keeping

• Contracts, deal emails and invoices for each engagement
• Bank statements showing receipts, including foreign receipts
• Bills for expenses claimed, with a note of the work they relate to
• Tax deduction certificates and the tax statements mentioned above
• Details of gifts, barter and free products received

Filing your return

The return form depends on your income and on how you compute it. Filing on time avoids late fees and interest, and due dates can differ where an audit is required. Please check the dates applicable for each year.

Common slips to avoid

• Leaving out barter or gifted products that may be taxable
• Not reconciling TDS credits with your statements
• Mixing personal and business spending in one account
• Ignoring advance tax until the year ends

Every situation is different. If you would like to discuss yours, you can reach us in confidence.