Feet Pics and Taxes: United States, Canada, UK and Australia

Yes, you pay taxes on feet pics, including FeetFinder sales. In the United States, Canada, the UK and Australia it is income, taxed like any other side business. You report it yourself, whether or not a platform sends a tax form, and keep records of what you earned and spent.

Selling is for adults only. FeetFinder and Feetify both state a minimum age of 18 years and 18 years respectively.

This guide explains the rules as each tax authority publishes them. It is not tax advice. Your situation depends on your other income, where you live and how you sell, so check the official page for your country and, if the amounts matter to you, talk to an accountant or tax preparer.

Four countries at a glance

In all four countries the income is reportable; what differs is the form you use, whether platforms report sellers, and when sales tax registration starts.

Each row is explained below, with the official page for each figure.

Do I have to pay taxes on feet pics?

Yes, if the income is taxable where you live, and in all four countries covered here it is. None of the four tax authorities treats foot photos differently from any other thing you sell online. What changes from country to country is which form you use, whether the platform reports you, and at what point extra taxes or registrations start.

Your identity matters here. FeetFinder’s seller verification is Government ID and selfie; Feetify does not publish its seller verification method. A username keeps you anonymous to buyers, not to the tax authority, and tax follows your legal name. Our guide to selling without being identified, what you can hide and what you can’t, covers the rest.

United States

In the United States, all of it is income, form or no form. The IRS says on its Form 1099-K page (opens in a new tab): “Whether or not you receive a Form 1099-K, you must still report any income on your tax return.”

Does FeetFinder send a 1099?

Sole Brief’s registry does not hold whether FeetFinder or Feetify issues 1099 forms, so we will not guess. What the registry does hold: FeetFinder pays sellers by Bank transfer, and buyer payments are processed by Segpay. Feetify does not publish its payout methods or its payment processor.

The answer to the question that matters is the same either way: you are taxed on the income whether a form arrives or not.

The two forms a seller might see

Form 1099-K comes from payment apps and online marketplaces. The IRS says they must send one if your payments for goods or services “total over $20,000 in more than 200 transactions”, and that they “may send you a Form 1099-K with lower amounts and/or transactions.” The IRS says the One, Big, Beautiful Bill “retroactively reinstated the reporting threshold in effect prior to the passage of the American Rescue Plan Act”. Its pages do not list which years that covers, so if a 1099-K for an earlier year surprises you, ask your preparer.

Form 1099-NEC is for nonemployee compensation paid by a business. For payments made after December 31, 2025, the IRS sets the reporting point at $2,000 or more, and says the amount “may be adjusted for inflation beginning in calendar year 2027.” For 2025, the IRS instructions set it at $600 or more, so a 1099-NEC for 2025 can cover smaller amounts.

Does FeetFinder report to the IRS? Any payer that files a Form 1099 sends a copy to the IRS. The registry does not hold whether FeetFinder or Feetify files them. Your own duty to report does not depend on it.

Self-employment tax

If you sell as a business, you may owe self-employment tax on top of income tax. The IRS says (opens in a new tab) it applies if your net earnings from self-employment are $400 or more. The rate is 15.3%: 12.4% for Social Security and 2.9% for Medicare. Net earnings means your sales minus your business expenses, not your gross sales. The IRS lists Schedule C (Form 1040) for business profit or loss and Schedule SE for self-employment tax.

Quarterly estimated taxes

Individuals “generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed”, using Form 1040-ES. The due dates are April 15, June 15 and September 15, then January 15 of the following year; a payment due on a weekend or legal holiday is on time on the next business day. The next one for 2026 income is January 15, 2027.

Selling from outside the United States

If a US payer asks for tax paperwork, the IRS says to give Form W-8BEN “to the withholding agent or payer if you are a foreign person” and you are the beneficial owner of the income. Form W-9 is how a US person gives their taxpayer identification number to a payer that must file an information return with the IRS. Your home country’s rules still decide what you owe at home.

Hobby or business?

The IRS describes a hobby (opens in a new tab) as an activity carried on “with no intention of making a profit.” Its questions include whether you run the activity like a business, whether you have changed methods to improve profit, whether you depend on the income, and whether you have made or expect a profit. Hobby income is still reported (Schedule 1, Form 1040), and a hobby loss cannot offset your other income. Which side you fall on is a call for you and your preparer, made on those questions.

Canada

In Canada, all of it is income, and the CRA expects you to report it. The CRA’s platform economy guidance (opens in a new tab) is headed “Report and pay tax on all income earned from taxable activities”, and lists self-employment “including platform economy activities”. It says people earning through digital platforms “may be considered to be self-employed and carrying on a business.”

The form: the CRA encourages self-employed people to report business income and expenses on Form T2125, filed with your return.

Does the platform report you to the CRA? Under Canada’s digital platform reporting rules, platform operators collect, verify and report information on certain sellers to the CRA every year. The first returns were due January 31, 2025, for the 2024 calendar year. The rules cover the sale of goods and certain services, including personal services, which the CRA defines as “time- or task-based work performed by one or more individuals at the request of a user.” The CRA does not say where foot photos fall, and Sole Brief does not know which platforms report which sellers. Either way, it does not change what you owe.

GST/HST: you stop being a “small supplier” and must register for GST/HST once taxable supplies exceed $30,000 (Canadian) in a single calendar quarter or over four consecutive calendar quarters. Below that, registration is optional.

United Kingdom

In the UK, the first £1,000 a year of trading income is covered by the trading allowance. HMRC says (opens in a new tab): “If your annual gross income from these is £1,000 or less, you do not need to tell HMRC.” Above £1,000 in a tax year (April 6 to April 5), you need to tell HMRC, through Self Assessment. HMRC’s online platforms guidance (opens in a new tab) says to add together income from selling goods, providing services and creating online content.

The allowance or your expenses, not both. When you are over £1,000, you can deduct the £1,000 allowance from your income or claim your actual allowable expenses. HMRC: “You cannot deduct any other expenses or allowances if you claim the allowances.”

Deadlines: if you need to file a return for a tax year and have not filed before, you must tell HMRC by October 5 after that tax year ends. For the 2025 to 2026 tax year that date was October 5, 2026; HMRC says telling it after that date “could” bring a penalty, so if you missed it, register now. The online return and the tax for 2025 to 2026 are due by 11:59pm on January 31, 2027. For income earned from April 6, 2026, the registration date is October 5, 2027.

Does the platform report you to HMRC? Under the UK’s reporting rules for digital platforms, which began on January 1, 2024, platforms collect sellers’ details and report them to HMRC once a year; details for 2024 were due by January 31, 2025. For an individual seller that means full name, home address, date of birth and tax identification number (your National Insurance number if you live in the UK). HMRC says (opens in a new tab) “You’re a seller if you register on the platform to sell goods or services”, and that a report “does not automatically mean you owe tax.” HMRC says details are not reported if you make fewer than 30 sales of goods in a calendar year or receive less than 2,000 euros for those sales; it describes that exception only for goods and does not say whether foot photos count as goods or services. Sole Brief does not know which platforms report UK sellers.

National Insurance: for the 2026 to 2027 tax year, Class 4 National Insurance is 6% on profits from £12,570 to £50,270 and 2% on profits over £50,270. Class 2 is treated as paid when profits are £7,105 or more a year; below that you can pay £3.65 a week voluntarily.

Australia

In Australia, income from platforms must go on your tax return. The ATO says (opens in a new tab) money you earn through digital platforms or apps “is sharing economy income and you need to report it in your tax return.” Without an ABN, it goes in the “Other income” section of your individual return. Sole traders with an ABN include it as business income in “Business and professional items”.

Hobby or business: the ATO asks (opens in a new tab) whether you intend to be in business, whether you intend to and realistically can make a profit, whether the scale is enough to make a profit, whether the activity is repeated and continuous, and whether it is run in a businesslike way (records, a separate bank account, advertising, an ABN). The more yeses, the more likely it is a business. Even if you are not in business, the ATO says you may still need to declare some payments, such as income from services.

Does the platform report you to the ATO? Under the sharing economy reporting regime, platform operators report supplier income when payments flow from a customer to a supplier through the platform. Reporting covers all reportable transactions from July 1, 2024. The ATO’s list of reportable transactions (opens in a new tab) includes “task-based services (including digital services)” and “digital goods (for example, eBooks, software, subscriptions and virtual items)”; it excludes transfers of title or ownership of goods. The ATO does not name foot photos either way, and Sole Brief does not know which platforms report.

GST: you must register for GST when your GST turnover is $75,000 (Australian) or more, within 21 days of becoming required to, and you need an ABN before you can register.

Records to keep and costs you can count

Every authority asks for the same thing in different words: be able to prove what you earned and what you spent. Four kinds of record cover it.

Sales: each platform’s statements or exports, and your payout records showing the money reaching your bank.

Platform costs: subscription fees, commissions and any other fees deducted.

Equipment and supplies: camera or phone accessories, lighting, props, nail polish or anything else bought to make the content, with receipts.

Running costs: the business share of your phone and internet, and any software, editing apps or storage you pay for.

Platform subscriptions are a business cost. If you pay to sell, that fee is part of the cost of earning the income. FeetFinder’s published plans, for example: Basic $4.99 monthly, $14.99 annually or $40.00 lifetime; Premium $14.99 monthly, $49.99 annually or $80.00 lifetime. Feetify Premium is $49.00 a year. Commission taken from each sale reduces your income too: see each platform’s record, listed under Platforms, for its published split.

Each authority words its rule on deducting costs differently.

United States: an ordinary expense is “common and accepted in your field of trade, business, or profession”, and a necessary expense is “helpful and appropriate for your business.” The IRS lists records of gross receipts, purchases and expenses, backed by receipts, invoices and account statements.

Canada: self-employed people “may claim eligible expenses”, and should keep track of “all of the income that you earned and the expenses that you incurred for business purposes.” Records generally have to be kept for six years from the end of the last tax year they relate to.

United Kingdom: you can only claim business costs; for something used both ways, such as a phone, you claim the business share. Under traditional accounting, equipment is generally claimed through capital allowances. You cannot claim expenses and the £1,000 trading allowance together.

Australia: the ATO’s three rules (opens in a new tab) are that the expense must be for your business and not private use, mixed-use costs can only be claimed for the business portion, and you must have records to prove it.

Questions people ask

Sources