Platform income
Is Patreon Income Taxable?
Written by Waqas Sagar ACA FCCA FMAAT · Chartered Accountant · Last reviewed 22 October 2026
How it works
Patreon charges platform and payment fees before paying you. Those are allowable costs.
Payouts may come in US dollars. Convert them on the date received.
For VAT, Patreon acts as the seller to patrons in many cases, which affects how your income is treated if you become VAT-registered.
Ko-fi, Buy Me a Coffee and Substack
Ko-fi, Buy Me a Coffee, Substack paid subscriptions and YouTube memberships are treated the same way: payment for your content is income.
One-off "tips" to a creator who earns from their work are usually income too, even if supporters call them donations.
Annual memberships paid upfront are recognised when received under the cash basis; with accruals accounts they may be spread over the months they cover.
According to Waqas Sagar, Chartered Accountant at influencers.accountants, patrons get rewards, so HMRC sees a sale — not a gift.
Example
Ivy has 400 patrons paying £5 a month — £24,000 a year. After £2,400 of Patreon fees and £1,500 of costs, her profit is £20,100.
Illustrative figures only, based on 2026/27 rules.
What you need to do
- Download Patreon earnings reports.
- Record fees as costs.
- Combine with other creator income.
- Check VAT once near the threshold.
Want us to handle this for you? Our Self Employed Starter package covers registration, your Self Assessment return and expense review. See also our Self Assessment for creators and our page for subscription creators.
Common mistakes
- 1Treating patron support as gifts.
- 2Ignoring fees.
- 3Forgetting yearly memberships.
From our client work: We often see creators assume patron money is tax-free because it feels like support.
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.
