OnlyFans taxes: Important notes for content creators

If you're active as a creator on OnlyFans, you have the opportunity to earn an income from your content — but this success also comes with tax obligations. Regardless of whether you use OnlyFans full-time or part-time, your income is taxable as soon as you are a resident of Germany. To avoid trouble with the tax authorities, you should familiarise yourself with the tax requirements. Here you can find out everything you need to know to make your job safe and legally compliant.

Do you have to register with the tax authorities as an OnlyFans creator?

Yes, if you make money with your content on OnlyFans, you must report to the tax authorities. The first step is to clarify whether you are freelancers or trader are active. This distinction is important because it determines how you sign up and what taxes you must pay.

The difference between freelance and commercial

• freelancers: You work as a freelancer when you create artistic or journalistic content. As a freelancer, you don't have to register a business, but you still have to state your income in your income tax return.
• Tradesperson: If you regularly offer paid services, as is often the case with OnlyFans, you are usually classified as commercial. A business registration is required here.

Register a business: Step-by-step guide for OnlyFans creators

1. Preparation: What do you need for business registration?

Before you register your business, you should prepare all necessary information and documents. This includes:

• ID card or passport (with personal registration).
• Business registration form (can usually be downloaded online).
• Information about the job: Describe exactly what you offer, such as “creating and marketing digital content.”
• Any additional documentation or permits if your job meets special requirements (e.g. youth protection).

2. Business registration with the trade office

The next step is to register your business with the responsible person Gewerbeamt. You can do this in person, in writing or online, depending on what your city or municipality has to offer. The following happens when you log in:

1. Fill out the form: Enter your personal details and the exact name of your job.
2. Pay processing fee: Depending on the city, the registration fee is usually between 15 and 50 euros.
3. Business license received: After successful registration, you will receive your business license. This is proof that you have registered a business.

The trade office then automatically informs the tax office, the IHK (Chamber of Industry and Commerce) and possibly other institutions.

3. Fill out the tax registration questionnaire

After the business registration, you will be contacted by the tax office and receive the Tax registration questionnaire. This is crucial to clarify your tax obligations. The following information is requested here:

• Your personal information (name, address, tax ID).
• type of activity (e.g. digital services via platforms such as OnlyFans).
• Expected turnover and profit (estimate for the current year).
• Deciding on the use of Small business regulation (if your turnover remains below 22,000 euros in the previous year).

💡 Tip: Fill out the questionnaire carefully and keep a copy for your records. In case of uncertainty, a tax advisor can help.

4. Tax registration with the tax office

Based on the questionnaire, the tax office will provide you with a tax number assigned, which you must use for all tax matters in the future.

• If you are subject to sales tax, you must also have a Sales tax ID apply for.
• Make sure to document your income regularly to meet tax authority requirements.

5. Current obligations after registration

After successful business registration and tax registration, there are a few obligations that you should comply with in order to remain legally on the safe side:

• Income tax return: State your income and expenses annually in your income tax return (Appendix G).
• Sales tax return: If you do not use the small business regulation, you are required to submit sales tax returns regularly.
• IHK membership: As a trader, you automatically become a member of the Chamber of Industry and Commerce. Contributions may be due, depending on your profit.

What taxes do I have to pay as an OnlyFans creator?

1. Income tax

Your income from OnlyFans is considered self-employed income and is therefore subject to income tax. You must have all income in the Appendix G declare your income tax return.

• Basic allowance: You only pay income tax when your annual income exceeds the basic allowance (2025:10,908 euros).
• Income surplus account (EU): You can use EURE to calculate your profit. Here, you subtract your operating expenses from income to calculate your taxable profit.

2. Business tax

As soon as your annual profit exceeds 24,500 euros, business tax is due. The exact amount depends on the business tax rate in your city or municipality.

3. Sales tax

You are subject to sales tax if your turnover exceeded 22,000 euros in the previous year or exceeds 50,000 euros in the current year. The sales tax is usually 19%, but you can Small business regulation use if you stay below these limits.

Input tax deduction: Benefits if you are subject to sales tax as an OnlyFans creator

You can offset the sales tax that you pay when you buy work equipment against the sales tax you collect. This reduces your tax burden.

example:

• You buy a camera for 1,190 euros (including 19% sales tax).
• You can claim the 190 euro sales tax from the tax office and deduct it from your tax burden.

What is the small business regulation and how does it work?

The small business regulation is an option for creators whose sales are below 22,000 euros in the previous year and 50,000 euros in the current year. If you choose this rule, you do not have to show sales tax on your invoices and pay no sales tax to the tax office.

💡 Benefits of the small business regulation:

• Easier bookkeeping as no sales tax has to be calculated or paid.
• Particularly suitable for beginners who are not yet making high income.

Note, however, that even as a small business owner, you still have to pay income tax.

Tax optimization for OnlyFans creator: What expenses can you deduct?

As a self-employed creator, you can claim many costs that arise in connection with your job for tax purposes.

Deductible costs:

• Technical equipment: laptops, cameras, smartphones, and other work tools.
• Software and tools: Programs for editing photos and videos, as well as special apps.
• workwear: Clothing that you use exclusively for work, such as costumes or special outfits.
• Travel expenses: Travel expenses, accommodation and additional food expenses for professional trips.
• Home office package: You can claim part of your rental and utility costs if you work from home.

Tax optimization tips for creators

Effective tax optimization requires planning. If there is a lack of overview, potential savings are lost. Start collecting all relevant supporting documents and keep an accurate cash book. Consider having a tax advisor to hire who specializes in self-employed people. These professionals know many tricks for reducing the tax burden.

Set up a separate account for business expenses. This helps you to keep track of things and to have clear evidence to the tax authorities. Find out about special Tax benefits and exemptionsthat are relevant to your job.

OnlyFans Tax: Avoid important deadlines and common mistakes

Tax return deadlines

In Germany, you must file your tax return by July 31 of the following year. If you have a tax advisor, the deadline is extended to February 28 of the year after next.

Common mistakes

• Do not fully report income.
• Miss deadlines and risk reminder fees as a result.
• Don't keep receipts, which can cause problems during a tax audit.

Identify risks of tax evasion

Tax evasion is a serious issue with potentially serious consequences. Many underestimate the importance of correct tax information. If profits from OnlyFans are not taxed on time or in full, this can result in significant penalties.

It's important to disclose all income and avoid potential mistakes when preparing your tax documents. If tax returns are incomplete or incorrect, there is a risk of tax prosecution. Ignorance does not protect against punishment. Therefore, in case of doubt, you should always seek timely tax advice.

Frequently asked questions

From what income do I have to tax income from OnlyFans?

In Germany, you must pay income tax as soon as your annual income exceeds the basic allowance. If you exceed the sales limit of 22,000 euros per year, you are subject to sales tax.

Is it necessary to register a business to work on OnlyFans?

Whether you need to register a business depends on the type of activity you do. If you work regularly and with the intention of making a profit, a business registration is usually necessary.

What tax aspects do I have to consider as a creator on OnlyFans?

You must report income on your income tax return and, in some cases, also pay sales tax. It's important to know what taxes apply to your income and how they're reported.

How should income from OnlyFans be reported in the tax return?

Income from OnlyFans must be correctly reported in your income tax return. Have all relevant receipts and evidence ready to accurately document your income.

Is income from OnlyFans automatically reported to the tax authorities?

As a rule, you must report your income to the tax office yourself. It is important that you meet your tax obligations independently and keep a close eye on your income.

Does income from OnlyFans have to be declared as self-employed or as other income?

In most cases, income from OnlyFans is considered income from self-employment. However, check carefully which category your income falls into to avoid mistakes.

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