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Do you work as a content creator on platforms like OnlyFans, Fansly or BentBox? Or are you a sex worker or escort in the Netherlands working independently? Then you are liable for tax.
In this article we explain everything you need to know about filing tax returns, deductions, your administration and how to avoid problems with the Dutch Tax Authority.
At Sarabel we believe in honest, professional and discreet bookkeeping. We are a non-judgemental accounting firm with a soft spot for the underdog.
Erotic work is work too and a proper administration simply belongs with it.
Yes. If you earn money through online content or physical services, the Tax Authority sees that as income. If you work independently (without being employed or working through an operator), the tax authority treats you as a self-employed professional.
You need to:
- file an annual income tax return (IB)
- as an entrepreneur with a sole trader business or BV, in many cases also file VAT returns (turnover tax)
- keep your administration and bank statements for at least 5 years (recommended, not mandatory). For entrepreneurs this is mandatory, 7 to 10 years.
This applies to:
- creators on OnlyFans, Fansly, BentBox, ManyVids, JustForFans, Twitch, Loyalfans, FanVue, Patreon etc.
- escorts or sex workers who work independently
- cam girls or cam guys via Chaturbate, Stripchat etc.
- dominatrixes, sugar babes, erotic massage therapists
Do you also have other income (for example a salaried job)? Then you must add everything together in your tax return.
In most cases: yes.
If you structurally earn money, work independently and market your services or attract clients, you are an entrepreneur. You must then register with the Chamber of Commerce (KvK) as a sole trader.
The KvK automatically passes your details on to the Tax Authority.
Creators and escorts who want to work (anonymously) sometimes use a business trading name that reveals nothing about the nature of their work. That is allowed as long as it is not a misleading name.
Note: the Tax Authority can also classify you as an entrepreneur even if you are not registered with the KvK. You therefore still have tax obligations.
If you can count your activities on one hand then it is a hobby, but you must still declare it in your income tax return.
If you do it regularly and frequently we recommend a sole trader registration.
If you earn more than €100,000 per year we are happy to review your situation as a BV may then become more interesting.
You must keep an administration of your income, expenses and business details. You must retain this for 7 years (for real estate even 10 years).
For private individuals without a business it is recommended to adhere to the 5-year retention obligation.
What you must keep as a minimum:
- Overviews from OnlyFans, Fansly or other platforms (earnings, commissions)
- Bank statements of payments and pay-outs
- Proof of business costs (invoices, receipts, subscriptions)
- Time records (if you want to use deductions)
If you use a separate bank account and a simple app or Excel/Google sheet, you are already well on your way.
Request a free template from us.
As an entrepreneur you may deduct many costs you incur for your work from your profit. This reduces the tax you pay. Think of:
phone subscription (for the business portion, for example 50%)
business use of your laptop or camera
home internet (proportionally, for example 25% if you share one space)
OnlyFans premium accounts (if used for business purposes)
Canva, editing software, storage (Google Drive, Dropbox, OneDrive, WeTransfer)
VPNs and security tools
Note: you may only deduct the business use. Do you use something partly privately? Then you only deduct the business portion.
- make-up, lingerie, clothing for shoots or videos
- sex toys, accessories, decoration materials
- lighting, cameras, tripods, ring lights
Note: regular clothing you could also wear privately cannot be deducted. Lingerie specifically for content often can be, provided you can substantiate it.
Do you work from home? Then you may only deduct workspace costs if the space is independent: a separate room with its own entrance and sanitary facilities. This usually does not apply to creators or escorts. What often is allowed:
- a portion of your energy costs, internet or furnishings, proportional to business use
Tip: keep it clean and realistic so you avoid problems during an audit.
- taxis or public transport to photo shoots or client appointments
- overnight stays for work
- administration or bookkeeping software
- advertising costs on platforms or Google etc.
- use of a hotel or workspace to receive clients (escort work)
Do you work as an escort or sex worker with physical clients in the Netherlands? Then you may also deduct these costs:
- transport costs to clients or appointments (including cash income)
- discrete advertising platforms
- costs for locations or work materials
Make sure you can logically substantiate all costs.
For online creators VAT is usually not applicable to income because:
- clients are located abroad
- the digital platform itself remits VAT
For physical sex work or escort services within the Netherlands:
- you must charge 21% VAT to Dutch clients, unless you fall under the small business scheme (KOR)
- do you work exclusively in cash? Then you must still calculate and declare VAT (Note: you may receive a maximum of €2,999 in cash from 1 January 2026)
Have this checked carefully by an accountant. Errors in your VAT return can lead to high additional assessments.
You file a return on your profit and costs. Do you work more than 1,225 hours per year on your business? Then you can benefit from:
- the self-employment deduction (tax benefit of over €2,470)
- starter's deduction (€2,123 applicable 3 times in the first 5 years)
- SME profit exemption (14% additional exemption)
You file a VAT return on your turnover and costs.
(VAT received (minus) VAT paid = VAT to pay or receive)
Not necessarily. You can:
- use a trading name (for example Studio Nova)
- set up a separate email address and phone number
- open a business account in your company name (we can help you with this, see article)
You may therefore ‘shield’ your own name as long as you pass your details on correctly to the Tax Authority and KvK.
Note: working anonymously toward the outside world is possible, but the government must know who you are.
- Your income (per platform or client)
- Your expenses with receipts/invoices
- Time records (for entrepreneur deductions)
- Overview of VAT and quarterly turnover
- Everything stored digitally and easy to find
If you use an accountant like Sarabel, you can supply a lot automatically by email or app.
The Tax Authority may conduct an audit going back up to 7 years. Make sure you archive everything properly. But we will help you with that too.
We have already helped multiple content creators, sex workers and escort businesses with their bookkeeping, tax returns and tax questions. We work:
- professionally and discreetly
- without judgement or uncomfortable questions
- with clear communication and fixed prices
Whether you are just starting out or have been active for years, we make sure you do not miss any deduction and never pay too much.
👉 Book a free consultation directly
Or send us a message. We are here to help you without any hassle.
📅 Last updated: December 2025
Questions about VAT, deductions or privacy? Get in touch with us, we are happy to help.