Affiliate income
Do I Pay Tax on Amazon Associates Commission?
Written by Waqas Sagar ACA FCCA FMAAT · Chartered Accountant · Last reviewed 22 October 2026
How it works
Amazon pays commission on qualifying purchases through your links or storefront.
UK and US programmes are separate. US earnings arrive in dollars and may require tax forms with Amazon.
Download yearly earnings reports from each Associates account you run.
Storefronts and onsite commissions
Amazon Influencer storefront and onsite video commissions are part of the same income.
Gift card payouts still count — use the value credited.
Costs such as product photography or samples you buy to review can be claimed.
According to Waqas Sagar, Chartered Accountant at influencers.accountants, check every Amazon marketplace you joined — commissions can sit in several.
Example
Ellie earns £5,400 from Amazon UK and $2,000 (about £1,580) from Amazon.com. She declares about £6,980 of affiliate income.
Illustrative figures only, based on 2026/27 rules.
What you need to do
- Download UK and US reports.
- Convert US payments.
- Add to creator income.
- Claim review costs.
Want us to handle this for you? Our Growth package covers VAT, brand-deal income, overseas payouts and Making Tax Digital. See also our overseas platform income and our page for affiliate marketers.
Common mistakes
- 1Forgetting the US account.
- 2Using estimated earnings, not paid.
- 3Not completing tax forms.
From our client work: We often see creators with Amazon US accounts they forgot about.
Frequently asked questions
Related questions
Official sources
Not sure where you stand?
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This is general guidance for UK tax residents for the 2026/27 tax year, not personal advice. Speak to us about your situation.
