OnlyFans Creator Taxes in Georgia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Georgia

The Peach State offers a vibrant landscape for digital entrepreneurs, and as an OnlyFans creator residing in Georgia, understanding your tax obligations is crucial for long-term success. Income earned through platforms like OnlyFans is considered self-employment income and is fully taxable at both the federal and state levels.

The IRS requires all self-employed individuals, including OnlyFans creators, to report their earnings on Schedule C (Profit or Loss from Business) with Form 1040. Furthermore, earnings exceeding $400 necessitate the payment of self-employment taxes, covering both Social Security and Medicare contributions. Accurate record-keeping throughout the year is paramount to ensure proper reporting and maximize potential deductions.

How Georgia Handles Gig Worker Taxes

As a resident of Georgia, a state income tax return is required, regardless of income level. Georgia operates under a flat income tax rate, currently at 5.49% for the 2025 tax year. This means all taxable income is taxed at the same rate. Self-employed individuals in Georgia utilize Form 540, Individual Income Tax Return, to report their income and calculate their tax liability. It’s important to note that Georgia does not offer a separate form specifically for self-employment income; it’s all reported through the standard Form 540, with Schedule 1 used to calculate adjustments to income, including self-employment tax deductions. Georgia also allows for a standard deduction, which can reduce your taxable income. For the 2025 tax year, the standard deduction amounts will be adjusted for inflation, so it’s important to consult the latest guidance from the Georgia Department of Revenue. Estimated tax payments are generally required quarterly if you expect to owe $1,000 or more in state income tax. Failing to make timely estimated payments can result in penalties. Resources and detailed information regarding Georgia state taxes can be found on the Georgia Department of Revenue website: https://dor.georgia.gov/. Keep in mind that Georgia’s tax laws are subject to change, so staying updated is essential.

Key Tax Deductions for Home-Based OnlyFans Creators

• Home Office Deduction: To qualify for the home office deduction, the space must be used exclusively and regularly for business purposes. “Exclusive use” means that portion of your home is used solely for your OnlyFans work – it cannot double as a guest room or family space. “Regular use” implies consistent and frequent use for business activities. You can calculate the deduction using the simplified method ($5 per square foot, up to 300 square feet) or the actual expense method (calculating a percentage of your mortgage/rent, utilities, etc., based on the square footage used for business).
• Hardware & Software: Expenses related to equipment essential for content creation are deductible. This includes the cost of computers, cameras, lighting, microphones, and any necessary software subscriptions like Adobe Creative Cloud, video editing software, or website hosting services.
• Internet & Phone Bill: If you use your internet and phone for both personal and business purposes, you can deduct the percentage attributable to your OnlyFans work. For example, if 80% of your internet usage is for business, you can deduct 80% of your internet bill.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, if you occasionally travel for work-related purposes – such as meeting with collaborators or attending industry events – you can deduct those miles using the standard mileage rate set by the IRS.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax comprises two components: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the employer and employee portions of these taxes when you are traditionally employed. You are responsible for paying both portions as a self-employed individual. However, you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).