Taxes on Donations from Abroad (YouTube, Twitch, Boosty)
You receive donations on streams, you get income from YouTube monetization, or payments from international platforms like Boosty. Money comes to your card or PayPal, and one question pops into your head: do I need to pay taxes, and how do I do it correctly? In 2026, the situation with income from abroad has become stricter, but also clearer. The tax authorities receive information about cross-border transfers, and it is becoming increasingly difficult to conceal such receipts. In this article, we will analyze how a blogger can legally pay taxes on foreign income, what rates apply, what status to register, and what has changed in 2026.
The main rule: income from abroad is taxable
Many bloggers mistakenly believe that if money came from abroad to a foreign platform or to a card not in Russia, then taxes do not need to be paid. This is a misconception. Tax legislation is based on the principle of residency. If you are in Russia for at least 183 days a year, then you are a tax resident of the Russian Federation and are obliged to pay tax on all income — no matter where it came from.
There are no exceptions. Donations from Twitch, payments from YouTube AdSense, sponsorship contracts with foreign brands, transfers from foreign viewers and Boosty subscribers — all of this is your income that needs to be declared and taxed. Even if you withdraw money not to Russia, but leave it in a foreign account or crypto wallet, the obligation to declare income remains.
What foreign income of bloggers is subject to taxation
Let's list the main types of foreign income that need to be declared.
Donations on streams. Donations from viewers on Twitch, YouTube, VK Play, and other platforms. Important: if a donation is accompanied by the fulfillment of a viewer's request (to do something live, say a phrase, show a video), this is no longer a gift, but a reward for a service. From the tax authority's point of view, this is income from entrepreneurial activity.
Payments from video hosting services. YouTube monetization is a classic foreign income. YouTube pays through AdSense and other international affiliate programs. The same applies to payments from RUTUBE (although it is a Russian platform), foreign streaming services, and other services.
Subscriptions and paid content. Boosty, Patreon, Sponsr, and other platforms where subscribers pay for access to closed content. Even if money comes through Russian platforms, but from foreign subscribers, it is also subject to tax.
Sponsorship integrations. If a foreign brand pays you for advertising on your blog or channel, this is foreign income. It doesn't matter in what currency and to which account the money came.
Sale of courses, consultations, merchandise. If your services or goods are bought by foreigners, this is income from foreign economic activity.
Blogger status: self-employed or individual entrepreneur for working with foreign income
The first question to resolve is what status you will use to receive foreign income. The tax rate and the amount of reporting depend on this.
Option one: self-employment (tax on professional income). Self-employment is the simplest and cheapest option to start. The tax rate is 4 percent on income from individuals and 6 percent on income from legal entities and individual entrepreneurs.
However, self-employment has a critical limitation for working with foreign platforms. According to the law on professional income tax, self-employed individuals cannot receive income from foreign organizations if this income is not taxed in the country of origin in accordance with international agreements. In practice, this means that if you receive payments from YouTube (Google company, a foreign legal entity), you formally cannot be self-employed for this income.
Many self-employed bloggers still receive such income, but this is a risk. The tax authorities may reclassify your status and additionally charge taxes at a personal income tax rate of 13-22 percent plus penalties.
Option two: individual entrepreneur (IE). IE is a more correct, though more complex, status for foreign income. You can choose the simplified tax system (STS) with a rate of 6 percent on income or 15 percent on income minus expenses. In addition, fixed insurance contributions are added — about 57,390 rubles per year.
From January 1, 2026, individual entrepreneurs on the STS have a new obligation: if your income for the previous year exceeded 20 million rubles, you become a value-added tax (VAT) payer at a rate of 5 or 7 percent (without the right to deduction) or 22 percent with deduction. This is important to know if your blog brings in large sums.
For most bloggers with incomes up to 20 million rubles per year, an IE on STS 6 percent is the optimal choice. It allows you to legally work with any platforms, including foreign ones.
Tax rates on foreign income in 2026
Let's analyze what rates apply to different types of income.
If you registered as an IE on STS 6 percent, you pay 6 percent on all revenue regardless of where the money came from. Plus insurance contributions (about 57,390 rubles per year) and 1 percent on income over 300,000 rubles.
If you work as an individual without status (self-employment or IE not registered), then your income is subject to personal income tax (PIT). The PIT rate depends on the amount of annual income:
Up to 2.4 million rubles per year — 13 percent
From 2.4 to 5 million per year — 15 percent
From 5 to 20 million per year — 18 percent
From 20 to 50 million per year — 20 percent
Over 50 million per year — 22 percent
Important: if you are not registered as self-employed or an IE, the tax authorities may recognize your activity as entrepreneurial and apply increased rates. In addition, for donations and transfers from abroad, the tax authorities may require VAT payment. Therefore, working without status is the riskiest option.
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