Published: March 27, 2025
OnlyFans Model ‘The Irish Viking’ Settles €350,000 Tax Bill
An OnlyFans model known as ‘The Irish Viking’ has been named on Ireland’s tax defaulters list, having settled a tax liability exceeding €350,000. Matthew Gilbert, a social media personality with a massive online following, was found by Irish Revenue to have under-reported his income by €61,734.
Irish Revenue’s defaulters list identifies Gilbert, who resides in Killians Glen, Rathdrum, Co. Wicklow, as an online content creator. Following a tax audit, he was deemed liable for a total of €88,681, including penalties, due to the under-declaration of income tax.
In a 2021 interview, Gilbert—also known as Matty—claimed he was earning over €54,000 per month from approximately 3,000 paid subscribers on OnlyFans. He stated that he started his account after his barber shop closed during the COVID-19 pandemic and noted that about 85% of his subscribers were women.
In addition to OnlyFans, Gilbert has cultivated a large social media presence, with over 600,000 followers on TikTok, more than 200,000 on Instagram, and 500,000 on X (formerly Twitter). His company, Matty Irish Viking Limited, was also included on the Irish tax defaulters list, with a total liability of €266,693.
The business, registered on Dame Street in Dublin city centre, was found to have under-reported corporation tax, PAYE, PRSI, USC, and VAT by €191,464. With interest and penalties added, the total amount owed by the company rose to €266,693. Irish Revenue confirmed that both Gilbert and his company have now paid their outstanding tax debts in full.
How CRA Auditors Search for Unreported OnlyFans Taxes in Canada
The Canada Revenue Agency (CRA) actively monitors social media influencers, including OnlyFans content creators, to detect unreported income and enforce tax compliance. CRA tax auditors analyze social media content, looking for evidence of undeclared wealth, such as prize money or assets, and compare it with reported tax filings.
CRA Assistant Commissioner Ted Gallivan confirmed that content posted online serves as evidence to prompt discussions with influencers about their tax obligations. The CRA’s goal is to identify tax evaders, encourage compliance, and collect taxes on unreported earnings.
The agency initially researched OnlyFans revenue and is now implementing enforcement strategies. Its current focus is on social media influencers and OnlyFans creators earning over $500,000 annually. A specialized team of 60 tax auditors is dedicated to investigating unreported digital income.
They utilize open-source intelligence, analyzing public social media data to track potential tax discrepancies. The CRA’s efforts also involve educating influencers on tax laws and verifying compliance. So far, 40 tax audits have been completed, resulting in $500,000 in reassessed unpaid taxes, with an additional 200 tax audits ongoing.
To strengthen digital tax enforcement, the CRA has engaged consulting businesses and expanded oversight of international digital platforms. As of July 1, 2021, new digital tax legislation requires platforms like Google, Netflix, and Airbnb to collect GST/HST from Canadian consumers, projected to generate $1.2 billion over five years. Additionally, the CRA has received $606 million in new funding to combat international tax evasion and aggressive tax avoidance.
Voluntary disclosure application
For OnlyFans content creators who haven’t reported all their income, a voluntary disclosure application is the best solution for them to come clean thanks to its penalty and partial interest relief and exemption from any criminal prosecution.
The Voluntary Disclosures Program (VDP) is a policy established by the Canada Revenue Agency (CRA) that allows non-compliant Canadian taxpayers to re-enter the tax system. Through this program, taxpayers can amend previously filed tax returns, correct errors, or disclose information that was not initially reported.
To qualify as a valid disclosure under the VDP, the following four conditions must be met:
- Voluntary: The taxpayer must submit the disclosure before becoming aware of any CRA audit, investigation, or enforcement action related to the information being disclosed.
- Complete and Accurate Information: The taxpayer must provide full and accurate details for the relevant years or periods where there were errors or omissions.
- Potential Penalties: The disclosure must involve information that, if reported incorrectly or omitted, would result in penalties. If no penalties apply, the disclosure may not be considered valid.
- More than 1 year past due: The disclosed information must pertain to a period at least one year prior. The VDP is available to all taxpayers, including individuals, corporations, trusts, and employers.
It is important to note that the CRA’s Voluntary Disclosures Program only covers the most recent ten years. This means that taxpayers must submit their disclosure no earlier than ten years prior to the relevant tax year. This ten-year window is known as the Limitation Period on Discretion for Relief of Penalties and Interest.
Pro tax tips – the CRA has the discretion to determine whether to accept a taxpayer’s voluntary disclosure application
The VDP features a two-track program for voluntary tax disclosures: the Limited Relief stream and the General stream. The Limited Relief stream applies to cases of intentional tax non-compliance and corporations with gross revenue exceeding $250 million.
The General stream is available for all other applicants which offer 100% penalty relief and 50% interest relief (other than the most recent 3 years). However, the CRA will review each voluntary disclosure application on a case-by-case basis; therefore, it is highly recommended that a taxpayer retains an experienced Canadian tax lawyer to maximize their chance of being accepted under the general program.
FAQ:
What is the voluntary disclosure program?
The Voluntary Disclosures Program (VDP) grants relief on a case-by-case basis to taxpayers and registrants who voluntarily come forward to fix errors or omissions in their tax filings before the Canada Revenue Agency (CRA) knows or contacts them about it.
What are the conditions of a voluntary disclosure application?
Below are the conditions for the voluntary disclosure application:
- The disclosure must be voluntary.
- The taxpayer must provide complete and accurate documentation/information.
- There would be penalties for the inaccurate or unreported income without the Voluntary Disclosures Program application.
- The information provided must be one year old.
How is CRA verifying tax compliance of social media influencers and OnlyFans models?
Social media influencers, including OnlyFans models, are very much in the crosshairs of the CRA, which actively conducts tax compliance activities and tax audits on social media influencers and OnlyFans models.
The CRA depends on open-source intelligence to aid in the identification of unreported income generated by social media influencers. Open-source intelligence involves a multifaceted methodology where the CRA gathers, evaluates, and draws conclusions from data extracted from online platforms linked to social media influencers, such as their posts on Facebook and Twitter.
Disclaimer:
This article just provides broad information. It is only up to date as of the posting date. It has not been updated and may be out of date. It does not give legal advice and should not be relied on. Every tax scenario is unique to its circumstances and will differ from the instances described in the article. If you have specific legal questions, you should seek the advice of a Canadian tax lawyer.
About the Author
