Updated September 2026
In this guide
YouTube GST check for 2026-27
- Threshold unchanged: GST registration is required once annual turnover reaches $75,000 across all your enterprise income, including ad revenue, memberships, sponsorships and merch.
- Overseas platform income: Payments from overseas entities for ad revenue are generally GST-free exports, while sponsorships invoiced to Australian brands are taxable once registered. Getting the split right is where most creators go wrong.
- The ATO holds platform data: Platforms have reported creator payment data directly to the ATO under the Sharing Economy Reporting Regime since 1 July 2024, so the ATO already has your gross platform income before you lodge.
Need help? BAS done right: YouTube tax accountants.
- GST registration is required once total business turnover exceeds $75,000, including all YouTube and non-YouTube income
- AdSense payments from Google’s overseas entities are generally GST-free as exports of services
- Brand sponsorships with Australian companies are GST-applicable at 10%
- Registered creators can claim GST credits on eligible Australian business purchases
- BAS must be lodged quarterly; incorrect GST classification triggers ATO reviews
All YouTube income is assessable in Australia, but not all of it attracts GST. Understanding the distinction is essential once you are registered. For a full overview of your tax obligations, see our YouTube tax accountant services.
When Must You Register for GST?
GST registration is compulsory once your total business turnover from all activities (not just YouTube) exceeds $75,000 in a rolling 12-month period. This includes AdSense, brand deals, affiliate commissions, memberships, Super Chat, and income from any other platform or business.
You check this on a rolling monthly basis. If your income over the previous 12 months exceeds $75,000, or you reasonably expect it to exceed $75,000 in the next 12 months, you must register.
Important: AdSense income counts toward the $75,000 threshold even though it is generally GST-free. A creator earning $60,000 in AdSense and $20,000 in Australian brand deals has a total turnover of $80,000 and must register for GST.
GST-Free vs GST-Applicable YouTube Income
Once registered, you must classify each income stream correctly on your BAS.
Generally GST-free
- AdSense revenue (paid by Google Ireland or Google Asia Pacific; treated as an export of services)
- YouTube Premium revenue (paid by Google’s overseas entities)
- Brand deals with overseas companies targeting non-Australian markets
- Affiliate commissions from overseas programs
- Merchandise exported to overseas customers
GST-applicable (10% GST)
- Brand sponsorships with Australian companies
- Affiliate commissions from Australian programs
- Merchandise sold directly to Australian customers
- Consulting, coaching or speaking fees from Australian clients
- Channel memberships from Australian subscribers (depending on structure)
The key question is always: who is paying you, and where are they located? When Google’s overseas entity pays you directly, the payment is generally GST-free. When an Australian brand pays you for a sponsored video, that is a domestic supply subject to GST.
Why AdSense Is Usually GST-Free
AdSense payments are managed by Google and paid from entities based overseas (usually Google Ireland Limited or Google Asia Pacific Pte. Ltd.). Under Australian GST law, services supplied to an overseas recipient are treated as GST-free exports. Since Google is the party paying you, and Google is based overseas, the supply is classified as an export.
This means you do not charge GST on AdSense income, and it does not appear as a GST-applicable supply on your BAS. However, it does appear in your total income reporting and still counts toward the $75,000 turnover threshold.
Claiming GST Credits (Input Tax Credits)
Once registered for GST, you can claim back the GST included in eligible business purchases from Australian suppliers. This reduces the net amount of GST you owe to the ATO and improves your cash flow.
Common claimable expenses for YouTubers include camera and audio equipment from Australian retailers, editing software from Australian providers, Australian internet and phone charges (business-use portion), home office expenses where GST was included, local transport and travel costs, and fees from GST-registered accountants and other professionals.
You cannot claim credits on purchases that do not include Australian GST, such as most international software subscriptions. To claim, you must hold a valid tax invoice showing the supplier’s ABN and the GST amount.
Lodging Your BAS
BAS is due quarterly: 28 October, 28 February, 28 April, and 28 July. Each BAS reports the GST you collected on sales, the GST you paid on business purchases (input tax credits), and the net amount payable or refundable.
For YouTubers, the most common error is misclassifying AdSense as GST-applicable, which overstates your GST liability and means you overpay. The opposite error, treating Australian brand deals as GST-free, understates your liability and creates a shortfall the ATO will eventually find.
We handle BAS lodgement for every YouTube client, ensuring the AdSense/brand deal split is classified correctly every quarter. For more on the W-8BEN form that affects your AdSense withholding, see our W-8BEN guide for Australian creators.
Frequently asked questions
Does GST apply to YouTube AdSense income?
AdSense income is generally treated as GST-free because it is paid from an overseas entity, but it still counts in working out whether you must register once your combined turnover reaches the $75,000 threshold.
When does a YouTuber need to register for GST?
When GST turnover from your channel activities reaches $75,000 over a rolling 12 month period, or earlier by choice. After registering you lodge BAS and add GST to invoices for Australian sponsors.
Do Australian sponsorship deals include GST?
Once you are registered, yes. Invoices to Australian brands add 10 per cent GST. Deals with overseas brands are generally GST-free exports of your services.
Can YouTubers claim GST credits?
Registered creators can claim the GST in the price of cameras, computers, software and other business purchases through their BAS, apportioned where there is personal use.
Do I charge GST on YouTube brand deals?
If you are registered for GST and the brand deal is with an Australian company, you must charge 10% GST on the sponsorship fee. Brand deals with overseas companies targeting non-Australian markets are generally GST-free.
Get your numbers handled
Talk to a chartered accounting team that works with businesses and creators every day. Fixed advice, no jargon, Australia-wide.
Contact National AccountsThis article provides general information only, current at the date of publication, and does not constitute personal tax, legal or financial advice. Consider your circumstances or speak with us before acting. Liability limited by a scheme approved under Professional Standards Legislation.
