Online creators shift focus from ads to subscriptions

National Accounts has flagged a shift in how online creators make money, with subscriptions, affiliates, digital products and paid events taking a larger role than advertising revenue.

The accounting and advisory firm said creators who once relied on platform advertising and sponsored posts now use a broader mix of income streams. It said that mix can generate substantial earnings for some creators, but it also raises new financial and tax considerations.

Mike Wilczynski, a spokesperson at NationalAccounts.com.au, said creators now approach their work as a business and face more complex accounting needs as a result.

"Creators are no longer just posting content; they are building businesses. Merchandise lines, subscription services, and paid experiences are providing significant revenue, but each comes with unique financial considerations. Without proper guidance, creators risk cash flow issues, underreported income, and missed deductions," said Mike Wilczynski, Spokesperson, NationalAccounts.com.au.

Ads less central

Advertising revenue still sits at the centre of many creator strategies on platforms such as YouTube, TikTok and Instagram. National Accounts said that model looks less predictable than it once did. It pointed to fluctuating ad rates and changing platform rules as factors that encourage creators to diversify.

The firm also framed the move away from ads as part of a broader change in online work. It said creators increasingly earn money through direct relationships with audiences and through commercial arrangements that look more like traditional small businesses.

Affiliate income

National Accounts highlighted affiliate marketing and brand collaborations as one of the most common areas of growth. Under these arrangements, a creator earns a commission when a viewer clicks a tracked link or uses a promotion code to buy a product.

The firm said creators often run multiple affiliate partnerships at once, sometimes across different platforms and geographies. That structure can create a record-keeping burden. It can also create tax complexity when income crosses borders.

"Tracking multiple affiliate streams and ensuring income from these sources is declared is crucial; mistakes here can become expensive, especially across international markets," said Wilczynski.

Paid experiences

The company also pointed to live experiences and virtual events. It said creators now sell access to online masterclasses, Q&A sessions and multi-day workshops. It singled out niche segments such as gaming and wellness, where audiences pay for specialised sessions delivered online.

These products can shift creator income away from algorithms and toward ticket sales and recurring event formats. They also introduce operational costs and planning demands, including platform fees and production expenses, which can change how creators manage cash flow.

Subscription models

National Accounts said subscriptions now sit at the heart of many creator businesses. It described recurring payments as a way for creators to monetise behind-the-scenes content and premium access. It also included adult platforms as part of the subscription landscape.

"OnlyFans and similar platforms offer creators a direct-to-fan income stream. While lucrative, these require professional guidance on tax obligations, reporting, and privacy considerations; this is where National Accounts' expertise is invaluable," said Wilczynski.

The firm's comments reflect a market where creators rely on multiple sources of income, often with different payout schedules and reporting formats. Subscription income can arrive daily, weekly or monthly. It can also vary widely as members join and leave.

Licensing rights

Another area of growth involves licensing and intellectual property. National Accounts said some creators license content for commercial use, sell photography and video footage to brands, or enter publishing deals.

The firm said these arrangements can create passive income when creators structure and track them properly. Licensing can also raise questions about ownership, usage rights and how creators account for one-off payments versus ongoing royalties.

Financial risk

National Accounts said diversified creator income can create financial risk when it lacks structure. It pointed to cash flow issues, underreported income and missed deductions as potential problems. It also said creators can struggle to reconcile payouts, fees and refunds that sit across multiple platforms and payment providers.

That risk profile becomes sharper as creator businesses scale. A creator who moves from a single revenue stream to several may need more formal bookkeeping, tighter documentation and a clearer view of taxable income.

Wilczynski said creators should treat online work as a business from the start.

"Proper accounting and financial planning turn viral side hustles into sustainable incomes," said Wilczynski. "Creators who treat their online activity like a business from day one are best positioned to scale successfully, minimise risk, and maximise long-term earnings."