Taxes and Payments on OnlyFans: A Complete Guide for Creators (US, EU, UK, and Other Countries)

When you start earning a steady income on OnlyFans, a troubling and natural question pops into your head: Do I have to pay taxes on this income? The answer is short and not very pleasant: yes, I do. And the sooner you understand the tax intricacies, the easier it will be for you to pursue your passion.

In this article, we’ll take a detailed look at how OnlyFans models pay taxes in different countries: the US, UK, and EU countries, and also provide guidelines for finding information on other countries. You’ll learn how the platform interacts with tax authorities, the penalties for non-payment, and how to legally optimize your payments.

Key Tax Principles

The amount of tax depends on your place of residence. It doesn’t matter if OnlyFans is headquartered in the UK, and your money may be transferred through an Irish or American bank. You pay taxes in the country where you are a tax resident—that is, where you live more than 183 days a year and have personal and economic ties, such as family, a registered business, or real estate.

Key point: OnlyFans does not automatically withhold taxes. The platform considers you a self-employed/independent contractor. This means you are solely responsible for declaring your income and paying taxes. However, there’s a catch: if you are a US taxpayer (or are considered one) and have not submitted a W-9 form, OnlyFans will begin withholding at a rate of 24% of your income.

OnlyFans reports income before taxes.

How OnlyFans reports to tax authorities

The platform (Fenix ​​International Ltd, based in the UK) does not keep your income secret. New rules for international information exchange come into effect in 2023:

UK (HMRC). As a UK company, OnlyFans is required to report payments to its tax office to creators. This data may be transferred to other countries upon request.

European Union (DAC7). The DAC7 directive requires digital platforms (including OnlyFans) to report income earned by users resident in the EU to tax authorities in EU countries. If you live in any of the 27 EU countries, information about your earnings is automatically sent to your local tax office.

US (IRS). OnlyFans (or its payment partners) will send US creators who earned more than $600 in 2025 (and more than $2,000 starting in 2026) a 1099-NEC form. This form is also sent to the IRS.

Form 1099-NEC Template

Cross-Border Exchange (CRS). The Common Reporting Standard (CRS) is in effect, allowing countries to automatically exchange financial information. Ukraine, for example, has already received data from the UK on 5,500 of its citizens who earned $111 million on OnlyFans over three years and assessed them over 250 million hryvnias in additional taxes.

US Taxes

Your tax status in the US is Independent Contractor (self-employed). You pay:

• Federal Income Tax — a progressive rate from 10% to 37% depending on your total annual income;
• Self-Employment Tax — a flat 15.3% on pension and health care contributions (12.4% for Social Security and 2.9% for Medicare). This is your contribution to your future retirement and insurance.
• State Income Tax — varies by state of residence, from 0% (in Texas and Florida) to 13% (in California).

If you are a US-based creator, your reporting requirements have recently changed due to the One Big Beautiful Bill Act (OBBBA) passed in 2025. Here is what you need to know:

• 2025 Tax Year (Current Filings): The reporting threshold remains at $600. If you earned $600 or more in 2025, OnlyFans or its payment partners will issue you a Form 1099-NEC by early 2026.
• 2026 Tax Year and Beyond: Starting with income earned after January 1, 2026, the OBBBA has officially raised the reporting threshold to $2,000. Platforms will now only be required фto issue a 1099-NEC if your annual earnings exceed this new limit.
• Inflation Adjustment: Moving forward, this $2,000 threshold will be indexed annually for inflation, preventing the «bracket creep» that affected creators for decades.

Critical Reminder: The increase in the 1099-NEC threshold does not change your tax liability. Even if you earn $1,500 in 2026 and do not receive a Form 1099-NEC, you are still legally required to report every dollar of that income to the IRS on your tax return.

Schedule C Registration Template

Federal Income Tax for 2026

To avoid tax issues, set aside 25-30% of each income. Pay quarterly estimated taxes in April, June, September, and January to avoid penalties. Keep track of your expenses — you can deduct everything related to your business: cameras, lighting, suits, cosmetics, part of your rent (if you have a home office), phone and internet bills, and the purchase of editing software.

Taxes in the UK

Your tax status in the UK is Sole Trader or Limited Company. You must pay:

Income Tax — For the 2025/26 tax year, the rates are:

• 0% on the first £12,570 (Personal Allowance);
• 20% on income between £12,571 and £50,270;
• 40% on income between £50,271 and £125,140;
• 45% on income above £125,140. (The Personal Allowance is tapered if your income exceeds £100,000).

National Insurance (Class 4) — You pay 6% on profits between £12,570 and £50,270, and 2% on any profit above that.

National Insurance (Class 2) — Mandatory Class 2 payments have been abolished. If your profits are above £6,725, you are now treated as having paid these contributions automatically (getting your pension credits for free). If your profits are below this, you can choose to pay voluntary Class 2 at £3.50 per week to protect your state pension.

VAT — If your gross business turnover exceeds £90,000 in a rolling 12-month period, you must register for VAT. Once registered, you must account for VAT on all taxable sales and can reclaim VAT on business expenses.

The following tax payments are expected for limited companies in 2025/26:

• NI for employees: 8% of income over £12,570 (then 2% of profits over £50,270).
• NI for employers (Class 1): 15% on employee earnings above £5,000 per year (increased from 13.8% from April 2025). 

Taxes in the European Union

Rules are uniform within the EU, but rates and conditions vary. So, your tax status is either autónomo (self-employed) or empresa (company).

Important information by country:

Spain. Tax residents are subject to a progressive rate between 19% and 47%. You must register as an autónomo, file quarterly returns (Model 130), and a VAT return (Model 303). OnlyFans operates under the Reverse Charge system in the EU; you generally do not pay VAT on your income but are required to file an informative VAT return if you have a VIES (VAT ROI) number.

Germany. Freelancers are subject to Einkommensteuer (Income Tax). For 2025, the tax-free allowance (Grundfreibetrag) has increased:

• Up to €11,784 — 0%;
• From €11,785 to €66,760 — 14% to 42%;
• From €66,761 to €277,825 — 42%;
• Over €277,826 — 45% (Reichensteuer)

France. Most creators use the Auto-entrepreneur (Micro-BNC) status. You pay a simplified social contribution of approximately 21.1% to 23.2% of your gross turnover, plus a progressive income tax.

Italy. Italy has a progressive IRPEF tax system, but for many content creators, it’s much more advantageous to use the special Regime Forfettario (flat-rate scheme for small businesses). Here’s how it works:

Regime Forfettario (Recommended for income up to €85,000): Your taxable base is calculated using a profitability coefficient (typically 78% for digital services). A flat tax of 15% (or 5% for the first 5 years of a new business) is applied to this base.

Example (2025): You earn €40,000. Taxable base = €31,200. Tax (15%) = €4,680. Under this regime, you cannot deduct expenses but you are exempt from charging/paying VAT (IVA). Ordinary Regime (IRPEF 2025 brackets): If you exceed €85,000:

• Up to €28,000 — 23%;
• €28,001 to €50,000 — 35%;
• Over €50,000 — 43%.

Low-Tax Countries

Some founders are considering moving to countries like Cyprus, Bulgaria, or Hungary, where corporate income taxes may be lower. However, if you live in Spain but have opened a company in Cyprus, the Spanish tax office may still consider you a Spanish tax resident and demand payment.

You can keep a spreadsheet of your expenses and income to avoid confusion about your tax amounts.

Let’s look at the tax rates in different countries:

Malta. Being registered as self-employed in Malta involves two main types of contributions: Income Tax and Social Security.

1. Income Tax. Malta uses a progressive tax scale based on your filing status (Single, Married, or Parent).

• Tax-Free Threshold: The first €12,000 of annual income is generally tax-free (for Single status).
• Tax Brackets: Earnings above the threshold are taxed at rates of 15%, 25%, and 35%.
• Deductions: Unlike some fixed-rate regimes, taxable income is usually calculated as Gross Income minus Business Expenses. You must keep receipts to prove these expenses.
• Special Rates: A flat rate of 10% may apply to the first €12,000 of profit if you are self-employed on a part-time basis (while having a full-time job elsewhere).

2. Social Security Contributions (Class 2)

Self-employed individuals are responsible for their own social insurance, which covers pensions, sickness benefits, and health care.

• Rate: Roughly 15% of the previous year’s net profit.
• Payment Schedule: Contributions are paid in three installments per year (April, August, and December).
• Caps: There are minimum and maximum weekly rates. For 2026, the maximum weekly contribution is approximately €83.89 for those born after 1962.

3. VAT (Value Added Tax)

• If your annual turnover is below €35,000, you can register under Article 11 (Exempt), meaning you do not charge VAT on your services but also cannot reclaim VAT on your business expenses.

Cyprus. In Cyprus, your tax status is typically either Self-employed or a Private Limited Company (LTD).

1. Operating through a Company (LTD). This is the most tax-efficient structure for high earners, especially those with Non-Dom status:

• Corporate Tax: As of 2026, the standard rate is 15% on net profit (increased from the previous 12.5%).
• Dividend Tax (Non-Dom): For tax residents with Non-Dom status, the tax rate on dividends is 0%.
• GESY (Healthcare Contribution): A mandatory contribution of 2.65% applies to dividend distributions. This is capped at an annual income of €180,000 (maximum contribution of €4,770 per year).

2. Self-Employed Status. If you operate without a company, you are subject to personal income tax based on the updated 2026 progressive brackets:

Tax-Free Threshold: The first €22,000 of annual income is tax-exempt (0%). Tax Brackets:

• €22,001 – €28,000: 20%
• €28,001 – €36,300: 25%
• €36,301 – €72,000: 30%
• Over €72,000: 35

Social Insurance & GESY: Self-employed individuals pay approximately 16.6% in Social Insurance and 4% in GESY contributions based on their “deemed” professional income.

3. Special Provisions (2026)

• Crypto Tax: A new flat tax of 8% applies to capital gains from the sale or exchange of cryptocurrencies.
• VAT: Registration is mandatory if your annual turnover from taxable supplies/services exceeds €15,600. For platforms like OnlyFans (Reverse Charge), you must register for a VAT number to report intra-community services.

Portugal.Your tax status in Portugal is an Independent Worker (Trabalhador Independente), classified under Category B. 

1. Income Tax (IRS). Portugal uses a progressive tax scale. For 2026, the rates range from 13% to 48%. However, most digital creators use the Simplified Regime (Regime Simplificado): 

• Taxable Base: Only 75% of your gross income is subject to tax (coefficient 0.75). The remaining 25% is automatically treated as business expenses.
• Expense Justification: To keep the full 25% deduction, you must justify part of it (approx. 15%) through professional expenses (e.g., equipment, software, office space) registered on the e-fatura portal. If you have no expenses, your taxable base may increase.
• Threshold: The simplified regime is available for an annual turnover of up to €200,000. 

2. Social Security (Segurança Social)

• Effective Rate: The nominal rate is 21.4%, but it is applied to 70% of your income, resulting in an effective rate of approximately 15%.
• Exemption: Social Security contributions are waived for the first 12 months of your activity (if it is your first time registering as a freelancer in Portugal).
• Quarterly Declarations: You must file a declaration every quarter (January, April, July, October) to report your income from the previous three months. 

3. VAT (IVA)

• Exemption Threshold: For 2026, you are exempt from VAT if your annual turnover is below €15,000 (Artigo 53).
• OnlyFans & Reverse Charge: Since OnlyFans is a B2B service (Fenix International Ltd), you generally do not charge VAT on your invoices. However, you must be registered for EU VAT (VIES) to handle intra-community transactions correctly. 

Poland. Your tax status in Poland is sole proprietor (JDG — Jednoosobowa Działalność Gospodarcza). You will pay: 

• Flat Tax (Ryczałt): Most digital creators pay a fixed rate of 8.5% of their gross turnover. This is highly beneficial as it ignores your expenses and taxes only the top-line revenue.
• Social Security (ZUS): For a full-scale business in 2025, contributions are approximately 2,100 PLN per month.
• Health Insurance (Składka Zdrowotna): Under the Ryczałt regime, this is a fixed monthly amount based on your annual revenue (three tiers). For earnings between 60k and 300k PLN, it is roughly 420 PLN per month.
• VAT: You are exempt from VAT registration until your turnover exceeds 200,000 PLN per year (approx. €46,000).

Hungary. Your tax status in Hungary is self-employed or company. You must pay:

• Personal Income Tax (SZJA): A flat rate of 15%.
• Corporate Tax: Only 9% — one of the lowest in the European Union.
• Social Contributions: Includes a social tax (13%) and health insurance (18.5%). However, for many self-employed individuals, a significant portion of the initial income is exempt from these taxes depending on the minimum wage thresholds.

Most creators choose the Átalányadó regime, which allows for a 40% automatic expense deduction, significantly lowering the effective tax rate.

Business Expense Checklist. Source: crowe.com

Consequences of Tax Failure

A real-life example: Florida-based creator Kylie Leah Perez, who earned over $5.4 million, was arrested by federal authorities in August 2025. According to investigators, Perez earned over $5.4 million from her content on OnlyFans between 2019 and 2023. However, she filed a false tax return in 2019 and failed to pay at least $1.6 million in taxes between 2020 and 2023. Perez now faces up to seven years in prison.

Main Risks:

Fines and penalties. These can be several times greater than the amount of unpaid tax. In most countries, a fine is assessed for each year of delay, plus a penalty for each day of delay.

Account freezes. The tax authorities have the right to freeze your bank accounts until the circumstances are clarified and the debt is paid. You will be unable to manage your money and will face a number of inconveniences.

Criminal liability. If the non-payment reaches a significant amount (in the US, for example, over $100,000), the violator faces a prison sentence.

Being included in a public list of debtors. In Ireland, Cyprus, and some other countries, the names of defaulters are published publicly. This not only brings public shame but also a blow to your reputation, which can ruin a career.

Prompt for independently finding tax information for your country

There is no universal guide for all countries, and tax laws are constantly changing. You can use AI as a tax consultant to find out your tax status and what steps you need to take.

Here is a prompt for ChatGPT or another neural network, which you can copy and paste, replacing the data in square brackets with your own:

Frequently Asked Questions (FAQ) about OnlyFans Taxes

Do I have to pay taxes if I receive money on someone else’s card or via cryptocurrency?

Yes. If you use a relative, friend, or acquaintance’s card, the tax authorities can still prove that the money belongs to you. If the tax authorities prove you concealed income, you will be fined for willful tax evasion — usually 40-75% of the tax amount. In some countries, this is also a criminal offense.

Can OnlyFans block my account if I don’t pay my taxes?

No, the platform does not track whether you pay taxes or block your account for nonpayment. However, failing to provide your Tax ID (TIN) when requested under the DAC7 directive will lead to account restrictions or payout freezes.

Can I reduce my taxable income?

Yes, you can deduct allowable business expenses, such as filming equipment, video editing software, clothing, cosmetics, and lingerie. Note: If you are using a flat-rate tax scheme (like Regime Forfettario in Italy or Ryczałt in Poland), you cannot deduct individual expenses because a standard deduction is already factored into your lower tax rate.

What happens if I move to another country?

Tax residency is determined by the number of days you spend in the country (usually 183 days). If you move, you must pay taxes in the new country from the moment you become a resident.

Will I pay income tax or self-employment tax?

In most countries, both. In the US, you pay income tax and self-employment tax (15.3% for Social Security and Medicare). In the UK, you pay Income Tax + National Insurance. In Spain, you file VAT returns (IVA) regardless of income, though you typically pay 0% due to the Reverse Charge system.

I received a 1099-NEC or 1099-K form. What should I do with it?

Form 1099-NEC is issued by platforms like OnlyFans if you earned $600 or more during the calendar year. This threshold remains the standard for reporting non-employee compensation.

Form 1099-K is issued by third-party payment processors (e.g., PayPal, Venmo, Stripe). Regarding the reporting threshold, the IRS has introduced a phased transition:

Important: Even if you do not receive a 1099-NEC or 1099-K, you are legally required to report all business income to the IRS. The absence of a form does not make the income tax-free. Tax authorities receive data through various information-sharing agreements and domestic reporting.