Do you make money on OnlyFans? This money must be reported

“I earned a million in a month on OnlyFans”, “I earn millions thanks to OnlyFans” – such declarations appear more and more often in the media. It has long been known that the platform can be a real goldmine. And if you earn money, you also have to pay taxes.

– Earning money via online platforms has become the everyday life of millions of Poles. Some sell items, others offer services, and more and more people earn income by publishing content in exchange for a paid subscription. One of the popular platforms enabling this is OnlyFans, notes Darya Bannaya, a tax advisor, in an interview with “Wprost”.

Platform and tax

– Before the entry into force of the EU DAC7 directive (July 1, 2024), it was quite difficult in Poland to verify the income earned by taxpayers via such platforms because they were not transparent to tax authorities – explains the expert.

He explains that the regulations currently oblige all platforms through which users can earn income to transfer personal data along with the amount of earnings directly to tax offices.

– Earnings from OnlyFans are treated as income from commercial activity and must be reported in the annual tax return or as part of a business activity. They can be settled in two ways: as unregistered activity or as a business activity, emphasizes Darya Bannaya.

Settlement of unregistered activities

In the case of unregistered activities, the legislator sets strict criteria that allow you to earn money legally without registering your company. This solution works well for people who treat publishing content more as a hobby or are just starting their adventure with the platform.

– From January 1, 2026, the income limit for unregistered activities is 225%. minimum wage on a quarterly basis, i.e. PLN 10,813.50 gross. Moreover, such a model can be used by people who have not run a registered business in the last 5 years. Income is settled in the PIT-36 return according to the tax scale – explains the tax expert.

In practice, this means that many creators just entering OnlyFans can legally earn money without setting up a company, but they must control the amount of income. Exceeding the limit forces you to change the form of settlement and take into account additional tax liabilities.

Settlement for business activities

For creators who achieve stable income, running a business becomes a natural step.

– The taxpayer can choose the form of taxation: tax scale, flat tax or lump sum. In the case of a lump sum, it is worth deciding whether to calculate it on the net or gross amount, because OnlyFans charges a commission that does not go to the creator. If in doubt, apply for a tax interpretation. Additionally, you must remember about VAT – a taxpayer can benefit from the exemption up to the limit of PLN 240,000 per year. Once this amount is exceeded, VAT registration and settlement is required, explains Bannaya.

Consequences of not reporting income

Failure to disclose income from OnlyFans may result in severe financial consequences.

– Failure to report such income results in the accrual of overdue tax along with interest and financial penalties, including a 75% penalty rate. from the undeclared amount – warns Bannaya.

What is OnlyFans?

OnlyFans is a British online platform that allows creators to earn money from published materials – from photos and videos, through live broadcasts, to digital products. Although it gained fame thanks to its adult content, it is also used by creators from the music and fitness industries. The business model is based on subscriptions – users pay regularly for access to selected content, and creators can monetize their online presence this way.