We use strictly necessary storage to run this site and to credit the partner who referred you, and optional storage to see which campaigns work. See our Cookie Policy for details.
Statistics • Reporting Rules • Updated 8 Oct 2026
Platform Income Reporting Rules by Country 2026
In 44% of the countries covered, platforms now report earners' income to the tax authority, and in others they withhold tax before paying.
Cite this page
PlatformTaxHub. "Platform Income Reporting Rules by Country 2026." 4042 Solutions Group LLC, 2026. platformtaxhub.com/statistics/platform-reporting-rules-2026
The charts and figures on this page may be reused with credit to PlatformTaxHub and a link to this page.
Key Statistics
01
How Platform Income Is Reported
Platforms report earners’ income in 44% of the countries covered, and 35% leave reporting entirely to the earner.
02
Country by Country
Most platform reporting rules in the table came into force between 2023 and 2025, across Europe, the UK, Canada, Australia and Latin America.
| Hub | Country | Route | Rule | In force | Timing |
|---|---|---|---|---|---|
| Americas | Argentina | Platform reports you | ARCA Resolución General 5699/2025 | 2025 | Periodic information regime |
| Americas | Brazil | Earner reports alone | General income tax rules | — | Filed by the earner |
| Americas | Canada | Platform reports you | Part XX reporting rules for digital platform operators | Reporting year 2024 | 31 January, annually |
| Americas | Colombia | Platform reports you | DIAN Resolución 000199 de 2024 | Fiscal year 2025 | Annual |
| Americas | United States | Platform reports you | Form 1099-K, above the reporting threshold | Long-standing | Issued to the earner each January |
| Europe | France | Platform reports you | DAC7, transposed into French law | 1 Jan 2023 | 31 January, annually |
| Europe | Germany | Platform reports you | DAC7, via the Plattformen-Steuertransparenzgesetz | 1 Jan 2023 | 31 January, annually |
| Europe | Netherlands | Platform reports you | DAC7 | 1 Jan 2023 | 31 January, annually |
| Europe | Spain | Platform reports you | DAC7 | 1 Jan 2023 | 31 January, annually |
| Europe | United Kingdom | Platform reports you | OECD Model Reporting Rules for Digital Platforms | 1 Jan 2024 | 31 January, annually |
| Africa | Egypt | Earner reports alone | General income tax rules | — | Filed by the earner |
| Africa | Ghana | Earner reports alone | General income tax rules; policy debate underway | — | Filed by the earner |
| Africa | Kenya | Tax aimed at the platform | Significant economic presence tax, replacing the digital services tax | 2025 | Platform level |
| Africa | Nigeria | Tax aimed at the platform | Nigeria Tax Act 2025: significant economic presence, VAT on imported digital services | 1 Jan 2026 | Platform registers and remits |
| Africa | South Africa | Earner reports alone | General income tax rules; guidance issued for content creators | — | Filed by the earner |
| Middle East | Saudi Arabia | Earner reports alone | No personal income tax | — | — |
| Middle East | United Arab Emirates | Earner reports alone | Corporate tax on freelancers and sole establishments (Federal Decree-Law 47 of 2022) | Financial years from 1 Jun 2023 | 9 months after the tax period ends |
| Asia | Australia | Platform reports you | Sharing Economy Reporting Regime: ride-sourcing and short-term accommodation from 1 Jul 2023, all other reportable transactions from 1 Jul 2024 | 1 Jul 2023 | 31 January and 31 July, twice a year |
| Asia | India | Platform withholds tax | Income Tax Act s194-O, TDS by e-commerce operators | Oct 2020 | Deducted at payment |
| Asia | Indonesia | Platform withholds tax | PMK 37/2025, marketplaces as income tax collecting agents | Phased from Nov 2025 | Deducted at payment |
| Asia | Pakistan | Platform withholds tax | Finance Act 2025/26 platform withholding on sellers | 2025 | Deducted at payment |
| Asia | Philippines | Earner reports alone | General registration and VAT rules, with active enforcement on online sellers | Ongoing | Filed by the earner |
| Asia | Vietnam | Earner reports alone | New Personal Income Tax Law | 1 Jul 2026 | Filed by the earner |
03
Reporting Thresholds: Europe and the UK Against the United States
In the EU and UK, services, rentals and transport are reportable from the first sale; in the US, a Form 1099-K is required only above $20,000 and 200 transactions.
Europe and the UK
A seller of goods is excluded only with fewer than 30 sales and no more than EUR 2,000 in the year. Both tests must hold.
Personal services, property rentals and transport rentals have no lower limit.
Source: Council Directive (EU) 2021/514, Annex V; HMRC, Reporting rules for digital platforms.
United States
A settlement organisation need not file a Form 1099-K unless payments exceed $20,000 and transactions exceed 200.
The legislated $600 threshold was reversed in 2025 and the $20,000 test reinstated. States may set lower thresholds of their own, and a platform may send a form voluntarily below the federal one.
Source: IRS, Fact Sheet 2025-08 and Form 1099-K guidance, October 2025.
04
What Changes for Someone Stacking Platforms
Each platform reports only what it paid, so an earner on several platforms is reported in several separate pieces.
- Each platform reports what it paid, in its own currency, on its own calendar. No single report covers more than one platform.
- Under Form 1099-K the reported figure is gross; under DAC7 and the UK rules platforms report gross alongside the fees they withheld. Effective platform fees by platform.
- For platforms that pay a month or more in arrears, December’s work can land in a later reporting period than it was earned in. Payout timing by platform.
- Where tax is withheld at payment, the amount deducted is tax already paid towards the year’s bill.
Sources
- Sources: each country’s governing legislation and tax-authority guidance, checked September 2026.
- Council Directive (EU) 2021/514 (DAC7)
- Australian Taxation Office. Sharing economy reporting regime: What is the SERR?
Research methods and reuse: Terms of Service, section 11.