OnlyFans taxes: how to report your income in the US, UK, Canada and Australia

Do you have to pay taxes on OnlyFans?

Yes. What OnlyFans pays you is income from work you do on your own account, and it’s taxed in the country where you live, even though the company is based in London and pays in US dollars.

• OnlyFans isn’t your employer. Its terms treat you as a “Business User” under the law of England and Wales, and it pays you 80% of what your fans spend, not a salary. Don’t count on anything being withheld for tax.
• The tax obligations are yours. If you don’t meet them, or you’re investigated for it, OnlyFans’ terms let it close your account or restrict your payouts.

This guide is general information with links to official sources, not tax advice. For your own situation, speak to an accountant or a registered tax professional in your country.

What OnlyFans shares with tax authorities

OnlyFans asks for your tax ID number and the country that issued it. Its privacy policy says it processes data to meet tax reporting obligations, shares data with tax authorities and keeps some of it for up to 7 years. Reporting rules for platforms point the same way:

• United States: the dashboard asks US creators for a Form W-9 before paying out and lets them download a Form 1099. These forms report what you were paid; they don’t pay your tax.
• United Kingdom: digital platforms must report details about their sellers to HMRC, and the small-seller exemption only covers sales of goods, not services.
• Canada: the CRA’s reporting rules for digital platform operators, in force since January 1, 2024, cover sellers who provide personal services.

We haven’t found official confirmation of exactly what reaches each tax authority. The sensible approach is to report as if all of it does.

OnlyFans taxes by country at a glance

Creator income has to be reported in all four countries, and it’s generally treated as self-employment or business income. Here’s the summary from each tax authority; details follow.

Country	Tax authority	The basics	Official source
United States	IRS	Income tax plus 15.3% self-employment tax from $400 of net earnings	IRS
United Kingdom	HMRC	Self Assessment above £1,000 of trading income; Income Tax plus Class 4 National Insurance	GOV.UK
Canada	CRA	Self-employment income on Form T2125; both shares of CPP; GST/HST above C$30,000	CRA
Australia	ATO	Subscriptions and tips are income; ABN if you’re in business; GST from A$75,000	ATO

United States

OnlyFans income is generally self-employment income: you report it on Schedule C with your Form 1040 and pay two kinds of tax on the profit.

• Income tax: federal and, depending on your state, state income tax.
• Self-employment tax of 15.3% (12.4% Social Security and 2.9% Medicare) once your net self-employment earnings reach $400; in 2026, the Social Security part applies to the first $184,500 of combined earnings. You work it out on Schedule SE, and the employer-equivalent portion is deductible when you calculate your adjusted gross income.

For tax years starting after 2025, nonemployee payments of $2,000 or more go on Form 1099-NEC (the threshold used to be $600), and payment apps issue a Form 1099-K when payments exceed $20,000 across more than 200 transactions. Either way, the IRS says all income must be reported, form or no form.

If you expect to owe $1,000 or more, you generally make quarterly estimated payments with Form 1040-ES (April 15, June 15, September 15 and January 15) or risk an underpayment penalty.

United Kingdom

OnlyFans income is trading income. The first £1,000 a year is covered by the trading allowance; above that, you register for Self Assessment by 5 October after the end of the tax year, which runs from 6 April to 5 April.

• Deadlines: the online return and the payment for 2025 to 2026 are due by 31 January 2027. Payments on account, each half of last year’s bill, fall on 31 January and 31 July, unless that bill was under £1,000.
• Income Tax: for 2026 to 2027, a £12,570 Personal Allowance, then rates of 20%, 40% and 45%. Scotland has its own bands.
• National Insurance: Class 4 is 6% on profits between £12,570 and £50,270 and 2% above that. With profits of £7,105 or more, Class 2 is treated as paid.
• Making Tax Digital: it applies from 6 April 2026 to qualifying income over £50,000, from April 2027 over £30,000 and from April 2028 over £20,000.
• VAT: registration is mandatory once your taxable turnover passes £90,000 in 12 months. If you’re VAT-registered, OnlyFans’ UK VAT Policy treats your 80% as invoiced to OnlyFans plus VAT and pays that VAT on top, once you send your VAT number and the invoice and declaration it asks for.

Canada

The CRA says what followers pay you, including subscriptions, tips, gifts and donations, must be reported, whether it’s earned in Canada or abroad. It goes on Form T2125 as self-employment income, and if your activity is a business you can deduct expenses that are reasonable and directly related to it.

• Deadlines: self-employed people have until June 15 to file, but any balance owing is due by April 30.
• CPP: you pay both the employee and the employer contributions (the Quebec Pension Plan applies instead in Quebec). In 2026, that’s up to C$8,460.90 on earnings between C$3,500 and C$74,600, plus 8% on earnings from there up to C$85,000.
• Instalments: required in 2026 if your net tax owing is more than C$3,000 (C$1,800 in Quebec) this year and was also above that in 2025 or 2024.
• GST/HST: registration is required once your taxable supplies pass C$30,000 over four calendar quarters.

Australia

The ATO lists subscription fees for access to content, creator payments from platforms and tips among the income content creators must declare, and non-cash benefits count at their market value. Residents declare worldwide income, so payments from a platform hosted overseas count too, converted to Australian dollars.

• Business or not: if you’re carrying on a business, the ATO expects you to get an ABN, keep records and register for GST once turnover reaches A$75,000 in a 12-month period. Even if it isn’t a business, the ATO says the money may still be assessable income.
• Tax rates: residents pay no tax on the first A$18,200 of taxable income, and the Medicare levy, generally 2% of taxable income, comes on top.
• Deadlines: the income year runs from 1 July to 30 June. If you lodge yourself, your return is due by 31 October; a registered tax agent can lodge later if you engage them before that date.

How to get organized from your first payout

Start early, even before you know what you’ll owe:

• Save every OnlyFans statement and the matching deposit in your bank account.
• Outside the US, note the exchange rate and date of each payout, since OnlyFans pays in dollars.
• Keep receipts for work expenses such as equipment and software.
• Use a separate account for the activity and set aside part of every payout for tax.
• Put your deadlines in your calendar.

Payout methods and timing are covered in how to get paid on OnlyFans, and the 20% platform fee in OnlyFans fees. To estimate what reaches you before tax, try our OnlyFans earnings calculator.

What to ask your accountant

Take your statements and deposit records to the first meeting and ask at least this:

1. Am I already running a business, or isn’t my activity regular enough yet?
2. Which expenses can I deduct, and what records do I need for them?
3. Do I need to register for VAT, GST or GST/HST, and how does it apply to payments from a UK platform?
4. Do I need to make estimated payments, payments on account or instalments?
5. What should I do about income I’ve already received and haven’t reported?

If you work with an agency, keep its invoices too. At Ofagen, OnlyFans pays you directly and every month we send you an invoice for our commission, calculated on what the platform paid you, so every figure is documented. The details are on our commission page, and the bigger picture on staying legal is in is OnlyFans safe.