YouTubers and other content creators: Here’s how you file your taxes. The Finance Ministry and the Tax Authority have published a manual (pdf) outlining the ins and outs of the so-called “blogger tax” announced last year. All YouTubers and content creators must pay income tax, while those who earn over EGP 500k a year via local platforms must also charge VAT. The manual breaks down who pays what and how.

If you are a Youtuber, TikToker, influencer, blogger, podcaster, or any kind of online creator who gets paid for their content, you now need to open up a tax file with the Tax Authority like any other business.

What kind of revenues will be taxed? Taxes will be collected on money made through content, including: advertising revenue on video and audio content posted to social media platforms (such as Youtube, Tiktok, Facebook and Instagram), as well as revenue made through endorsements, sponsored content, promoting products, selling merchandise, and funds collected through online “donations” on Youtube, Patreon and other platforms.

How will the taxes be calculated? Egypt-based content creators will pay income tax at the same rates as any other self-employed person, ranging between 2.5% and 25% depending on how much you make. Tax returns need to be filed between January and March of each year.

Keep your receipts: What you pay to create content will be tax deductible. The money spent on products and services that help creators run their business will be written off. Examples of tax-deductible items include photography equipment, video editing services, domain hosting, and transport expenses.

If you make more than EGP 500k per year, you need to charge and remit VAT. Content creators with income above this threshold will need to charge and remit VAT and submit monthly returns via the Finance Ministry’s electronic system, on top of their annual income tax declaration.

Let’s say you have a “paid partnership” to promote Brand X on a series of Youtube videos. By definition, you don’t invoice Youtube — Youtube gives you a cut of any advertising generated by your videos. That’s an automated process and it is VAT exempt (see below). But you do have to charge Brand X the 14% VAT on the value of the invoice you give them to promote their (restaurant / widget / app) in that series of videos on your channel. In other words: Congratulations, you’ve just become an advertising agency of one.

ALSO- While there’s no VAT on content created for international platforms (goods and services exported outside Egypt are zero-rated under the VAT Act), content for Egypt-based platforms will be subject to the standard 14% VAT. So if you make content for a local website and get a cut? Break out your invoice software of choice.