Yes and the free product counts too. In the US the IRS treats creator income as self-employment, so brand fees, affiliate commissions and gifted PR are all taxable, the gifts at their fair market value. Brands that pay you over the threshold send a 1099-NEC but you owe the tax whether a form shows up or not. Set aside roughly a quarter to a third of what you earn and pay quarterly estimates. This is general info, not tax advice, so run your numbers past an accountant.
What counts as income
Cash, commissions and free product all count. The IRS is clear on this one.
Gifts are taxable too
A PR package is income at its fair market value, even when no cash changed hands.
Set money aside
Park a quarter to a third of earnings. Self-employment tax stings if you do not.
Get a pro early
An accountant pays for themselves once creator income is real. Not optional at scale.