Photos take up 0 characters, Twitter disabled the character count for photos.
Initially, GIFs can take a Tweet from 0 to 100. Sadly, adding media attachments like GIFs or photos to Tweets could often thrust them over the 140 character limit.Fortunately, Twitter has made some development to what is being counted on their limit and that is when sending a Tweet from your HootSuite dashboard, these attachments like photos, GIFs, and videos will no longer use characters. In effect, your Tweets can now be exactly 140 characters and still include an image or GIFs