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Based on a thorough literature review of social tagging and on technology acceptance models, we developed and empirically validated a motivational model to predict users’ acceptance to add and share tagging content. Four factors successfully predicted users’ intention to add and share metadata tagging content. Unlike previous studies on virtual communities, Reciprocity was found to be positively related to attitude whereas, in line with previous research, Ease of Use and Personal Productivity were confirmed to have substantial influence on users’ attitude, which in turn affects the intention towards creating and sharing tagging content. Our findings are expected to shed light on developing strategies to understand and promote tagging content contribution and sharing which have the potential to increase the collective power and intelligence of the community.