Artists and illustrators
Commissions, adoptables and digital downloads sold through a Ko-fi page.
Ko-fi income and UK tax: tips, memberships and commissions
The button may say "donation", but money supporters send because of your art, videos or writing is usually income. Ko-fi also reports some UK creators to HMRC each year.
- ICAEW/ACCA regulated
- Chartered Accountants
- MTD-ready
Part of our guide to creator tax guide UK.
Quick answer
Ko-fi tips, memberships, commissions and shop sales are usually taxable trading income in the UK, because they are linked to your creative work. If your total trading income is £1,000 or less in a tax year, the trading allowance normally covers it. Above that, register for Self Assessment by 5 October after the tax year ends.
On this page
Contents
Who this is for
Is this you?
Streamers, writers and podcasters
Supporter tips and monthly memberships alongside other creator income.
Income streams
Everything we handle for you
- One-off tips
- Monthly memberships
- Commissions
- Shop sales of digital or physical items
- Other platform income added together
Sound familiar?
Problems you face, answered
Usually. HMRC looks at why the money was paid. Tips that support your content are connected to your trade, so they count, as our page on gifts from fans explains.
Sometimes. Ko-fi says it reports UK creators who sell any personal services, such as commissions, or who make 30 or more sales of physical items or over £1,700 of them in a calendar year.
How we help
The work we do for you
Tax explained
How Ko-fi Income Works
How is Ko-fi income taxed? Ko-fi's own tax help page says income earned on Ko-fi is almost always subject to income tax, and Ko-fi does not deduct any for you. Add Ko-fi to your other trading income, such as YouTube, Patreon or brand work, and compare the total with the £1,000 trading allowance.
Do I report the amount before or after fees? Payments go to your own PayPal or Stripe account, which takes fees. If you claim actual expenses, report the gross amount and deduct the fees. If you use the trading allowance, it is set against gross income and you cannot also deduct fees.
What does Ko-fi send HMRC? Under the UK version of the digital platform reporting rules, Ko-fi's DAC7 and UK reporting guide says it asks qualifying creators for their National Insurance number and reports name, address, income and fees by 31 January. The report covers a calendar year, so split it into tax years before you file.
Does VAT apply? Only once taxable turnover passes the £90,000 registration threshold in a rolling 12 months. Memberships with perks, commissions and shop sales are payments for something, so they count. If you sell digital downloads to private buyers in the EU, check the GOV.UK digital services rules as well.
From our experience: Ko-fi income is often small per payment but adds up across PayPal and Stripe, so the first job is one combined export per tax year.
Source: Ko-fi Help: How tax works on Ko-fi · Ko-fi Help: DAC7 and UK reporting guide · GOV.UK: Tax-free allowances on property and trading income · GOV.UK: Selling goods or services on a digital platform · GOV.UK: Register for VAT · GOV.UK: Register for Self Assessment
General information only, based on 2026/27 UK rules. Not personal advice. Speak to us about your circumstances.
At a glance
Ko-fi income types at a glance
| Ko-fi income | Income tax | Reported by Ko-fi? |
|---|---|---|
| Tips linked to your content | Usually taxable | Not on its own |
| Monthly memberships | Taxable | Not on its own |
| Commissions | Taxable | Yes, any amount |
| Physical shop items | Taxable | 30+ sales or over £1,700 |
Action plan
Getting Ko-fi income onto your return
- 1
Download your history
Export the CSV from Ko-fi's Payments and orders settings.
- 2
Split by tax year
Group payments from 6 April to 5 April.
- 3
Add other creator income
Include Patreon, YouTube, brand work and gifted products.
- 4
Choose allowance or expenses
Use the £1,000 allowance or deduct fees, software and equipment.
- 5
Register and file
Register by 5 October and file online by 31 January.
Structure
Sole trader or limited company?
£
Sole trader£46,111
Limited company£46,091
Illustrative estimate only. Uses the published 2026/27 tax configuration. Assumes a single-director company drawing all profit, with no Employment Allowance. Excludes expenses, student loans, pensions, other income, Scottish rates and individual circumstances. Not tax advice.
Diary
Key deadlines
5 October
Register for Self Assessment for the previous tax year
31 October
Paper tax return deadline
31 January
Online return, balancing payment and first payment on account
31 July
Second payment on account
Making Tax Digital for Income Tax
Qualifying income is total turnover from self-employment and property income before expenses, based on the previous year’s tax return.
- Since 6 April 2026, sole traders and landlords with qualifying income of more than £50,000 must keep digital records and send quarterly updates. If the 2024 to 2025 tax return showed qualifying income of more than £50,000, you need to use Making Tax Digital for Income Tax from 6 April 2026.
- Quarterly updates are due by 7 August, 7 November, 7 February and 7 May (the 7 May deadline falls in the following tax year).
- The threshold drops to more than £30,000 from 6 April 2027. If the 2025 to 2026 tax return showed qualifying income of more than £30,000, you need to use Making Tax Digital for Income Tax from 6 April 2027.
Want this off your plate?
Talk through your platform income, allowable expenses and next steps with a creator accountant.
Book your free creator tax callPublished by influencers.accountants
Last updated: 2026-11-11
FAQs
Frequently asked questions
Usually not, if your total trading income from all sources is £1,000 or less and you do not already file a return. Keep records.
Yes. Ko-fi's guide says it uses your NI number as your tax identification number for the UK report.
Yes. Book a free introductory call; we confirm what is needed and quote any return or advice work before starting.
Usually yes. Ko-fi tips, memberships, commissions and shop sales are usually taxable trading income, because they are linked to your creative work. If your total trading income is £1,000 or less in a tax year, the trading allowance normally covers it.
Sometimes. Ko-fi says it reports UK creators who sell any personal services, such as commissions, or who make 30 or more sales of physical items or over £1,700 of them in a calendar year. The report covers a calendar year and is sent by 31 January, so split it into tax years before you file.
Payments go to your own PayPal or Stripe account, which takes fees. If you claim actual expenses, report the gross amount and deduct the fees. If you use the trading allowance, it is set against gross income and you cannot also deduct fees.
Keep reading
Related pages
Accountant for subscription creators
Memberships, tiers, perks and paid communities across Patreon, Ko-fi, Fansly and your own site — reported properly and handled confidentially.
Accountant for artists and illustrators
Commissions, originals, prints, Patreon, licensing and Arts Council grants — creative income, organised.
Accountant for digital product and template sellers
Templates, presets, LUTs and printables sold worldwide — with the VAT rules for digital sales explained.
HMRC digital platform reporting explained
Since January 2024, platforms like Vinted, eBay, Etsy, Airbnb, Uber and Fiverr must report seller and earner data to HMRC. Here is exactly what that means.
Talk to a creator accountant
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