{"slug":"ko-fi","name":"Ko-fi","category":"creator","workerTerm":"creators","classification":"Ko-fi creators are paid directly by supporters into their own PayPal or Stripe accounts; Ko-fi's terms make creators solely responsible for determining, collecting, reporting, and remitting income and sales taxes.","taxForms":"Ko-fi is not the merchant of record and doesn't process payments, so tax forms come from PayPal or Stripe, which may issue a Form 1099-K when payments exceed $20,000 and 200 transactions (federal threshold). Creators can also export a CSV of all Ko-fi payments.","platformFees":"Ko-fi Free charges 0% on tips and 5% on memberships, shop sales, and commissions; the Standard plan (default for new creators) charges 5% on all payment types; Ko-fi Gold costs $12/month for 0% service fees. Normal PayPal or Stripe processing fees also apply.","payouts":"Supporter payments land immediately in the creator's own connected PayPal or Stripe account; Ko-fi never holds the money.","deductions":["Ko-fi service fees and Ko-fi Gold subscription","PayPal and Stripe processing fees","Cost of goods, packaging, and shipping for Shop orders","Art supplies, drawing tablets, and creative software","Home studio or office used regularly and exclusively for creative work"],"watchOuts":["Ko-fi says tip income is typically subject to income tax.","Ko-fi does not collect or remit sales tax or VAT; creators must register, charge, and remit where required.","Most small creators fall under the $20,000/200-transaction 1099-K threshold and get no form, but the income is still taxable.","Any 1099-K from PayPal or Stripe shows gross amounts before Ko-fi fees, processing fees, and refunds."],"competitors":["patreon","buy-me-a-coffee","substack","gumroad"],"sources":["https://help.ko-fi.com/hc/en-us/articles/10792069957661-How-tax-works-on-Ko-fi","https://ko-fi.com/pricing","https://more.ko-fi.com/terms","https://www.irs.gov/newsroom/form-1099-k-faqs-general-information","https://www.irs.gov/instructions/i1099k","https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction","https://www.irs.gov/businesses/gig-economy-tax-center","https://www.irs.gov/publications/p334"],"asOf":"2026-10-07","url":"https://gigaverse.ai/platforms/ko-fi","affiliated":false}