OnlyFans Creator Taxes in Oregon - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Oregon

Navigating the financial landscape as a content creator in the beautiful state of Oregon requires careful attention to tax obligations. Income earned through platforms like OnlyFans is generally considered self-employment income, triggering both federal and state tax responsibilities.

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. Crucially, if net earnings (income minus business expenses) exceed $400, self-employment tax applies. This covers both Social Security and Medicare contributions, and is in addition to regular income tax.

How Oregon Handles Gig Worker Taxes

As a resident of Oregon, a state income tax return is required regardless of income level. Oregon utilizes a graduated tax system, meaning the tax rate increases as your income increases. For the 2025 tax year, Oregon taxpayers will primarily use Form OR-40 to file their state income tax return. Self-employed individuals will also need to complete Schedule OR-SBIC (Self-Employment Business Income Calculation) to determine their net profit or loss from their OnlyFans business. Oregon’s tax rates for 2025 (based on current projections and subject to change) range from 4.75% to 9.9% depending on your taxable income and filing status. It’s important to note that Oregon does not have local income taxes levied by cities or counties, simplifying the state tax landscape. Furthermore, Oregon allows for itemized deductions similar to the federal level, which can help reduce your overall tax liability. Keep meticulous records of all income and expenses to accurately calculate your Oregon tax obligations. Oregon also has a kicker credit, which may result in a refund if state revenues exceed forecasts.

For more detailed information and resources, please visit the Oregon Department of Revenue: Oregon Department of Revenue

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. “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” means you use the space consistently for your business. 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: The cost of equipment essential to your OnlyFans business is deductible. This includes computers, cameras, lighting, microphones, and any necessary software subscriptions like Adobe Creative Cloud, video editing software, or website hosting fees.
• Internet & Phone Bill: You can deduct the portion of your internet and phone bills that are directly related to your OnlyFans business. For example, if you estimate 75% of your internet usage is for work-related activities (content creation, uploads, marketing), you can deduct 75% of the bill.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, you can claim mileage for any trips taken specifically for business purposes, such as meeting with a photographer, attending a relevant workshop, or purchasing supplies. Keep a detailed mileage log.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax is comprised of two parts: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the Social Security and Medicare taxes that are withheld from an employee’s paycheck. As a self-employed individual, you are responsible for paying both the employer and employee portions of these taxes.