Hello @sashen2008,
Welcome to the PayPal Community! I'd be happy to introduce you to receiving a payment through PayPal. in short, no, you should not need to pay any taxes or fees in advance when receiving funds through PayPal. Any fees paid to PayPal will automatically be debited from the transaction as the payment is received into your PayPal account. In regard to any taxes that may need to be paid, that would depend if you meet certain thresholds on the number of transactions and gross amount received throughout the year. You can find more information here: Will PayPal report my sales to the IRS?
Here are a few other resources you may find useful:
How do I receive payments through PayPal?
How do I spot a fake, fraudulent or phishing PayPal email or website?
I hope that helps!
- Jon K
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