OnlyFans agency taxes: who pays what when an agency takes a cut

You do. The platform pays you, the money is your income, and the tax follows the income. An agency taking a cut does not move that. The OnlyFans terms say creators are responsible for their own tax affairs and that creators warrant they report all payments received through the platform. Every agency arrangement sits on top of that. If an agency says it handles the tax side, ask in writing what that means, because the return is still filed under your name.

OnlyFans takes a fee of 20 percent from each fan payment and pays out the rest, which its terms call Creator Earnings. Several creator tax guides report that the US 1099 issued for the platform shows the gross fan payments, before that fee, rather than the amount that reached your bank. One practitioner guide says the point is disputed. Compare the number on your form with your dashboard before you file.

The same gap shows up with an agency. The platform paid you one number, the agency took a second number, and your bank shows a third. Keep the platform earnings statements and every agency invoice or payout report, by month, so the three numbers can be tied together at tax time.

When the platform pays you and you then pay the agency its share, the fee is generally a cost of running your business, in the same category as platform fees, a photographer or an accountant. You report the full amount you received and deduct what you paid out. That is the common setup and the one most guides describe.

It changes when the agency controls the payouts. If the money goes to the agency's bank first and you receive your share after, the question becomes who earned what and who issues a form to whom. Some agencies in that setup send the creator a statement or a tax form of their own. The answer depends on the contract, the country and how the money moved, so take the paperwork to an accountant before you file. A fair agency will tell you, in plain words, which of the two setups you are in.

Creators are self-employed. The IRS applies self-employment tax of 15.3 percent, which covers Social Security and Medicare, once net earnings from self-employment reach $400 for the year, and that sits on top of income tax. The IRS also expects estimated payments through the year, split into four payment periods, when you expect to owe $1,000 or more at filing. Figures from irs.gov, read 11 October 2026.

Platform and agency income is self-employed business income, reported on your return together with the related expenses. GST/HST registration becomes mandatory once taxable revenue goes over $30,000 in a single calendar quarter or over the last four consecutive calendar quarters. Below that you are a small supplier and can register by choice. Figures from canada.ca, read 11 October 2026.

Creators operate as a business and use an ABN. The ATO sets a GST turnover threshold, and passing it means registering for GST and lodging activity statements. Check the current threshold on ato.gov.au, because it decides when registration becomes compulsory and the clock starts once you become aware you will pass it.

Bring these in one folder. It cuts the time an accountant bills and removes most of the guessing.

• The platform's earnings statements for the year, by month, plus any tax form it issued
• Your agency contract, with the split and who controls payouts marked
• Every agency invoice, payout report or statement
• Bank statements showing what landed from the platform or from the agency
• Receipts for content costs: equipment, outfits bought for content, software, a share of phone and internet
• Any estimated or instalment payments you already made
• Where you lived during the year, with dates, since the country and the state or province set the rules

This is general information, not tax advice. Rules change, and the figures above carry the date they were checked. An accountant who has worked with creators will know how your platform forms and your agency statements fit together.