Performance marketing & lead gen

Books and taxes for GoHighLevel marketing agencies.

A build fee for a client's funnel, a monthly management fee that marks up the GoHighLevel sub-account you pay wholesale, and SMS and email sending credits billed with your own markup. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.

Book a call What we handle
  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
MayExample month
$6,300
what you made

May came in at $6,300. The wholesale cost of Driscoll Dental's sub-account got split from the markup you charge on top, so your real margin on that client is finally visible.

  • Funnel build fee, Driscoll DentalBuild fees
  • Sub-account management feeManagement fees
  • GoHighLevel wholesale sub-account costSub-account wholesale cost
  • SMS and email sending creditsSending credit costs
  • Contractor funnel builderContractor specialists
Money in$17,500
Money out$11,200
Set aside for taxes$1,300
An example month. Yours will have your numbers.

Why your books are different

GoHighLevel agency books go wrong in the same four places.

A generalist sees a subscription bill and a client invoice. Your business runs on a build fee, a monthly fee that marks up a wholesale sub-account cost, sending credits billed with your own margin on top, and snapshot templates you build once and reuse across dozens of clients.

  1. 1

    Sub-account markup gets blended with wholesale cost

    Billing a client $150 a month for a sub-account that costs you $60 wholesale under your agency plan is real margin, but booking the whole $150 as one number hides what you actually keep once the wholesale cost is paid.

    What we doSplits the wholesale sub-account cost from your markup, so your real margin per client account is visible on its own.
  2. 2

    Sending credits get billed without tracking your own markup

    SMS and email sends inside GoHighLevel cost you a wholesale rate that you typically mark up when billing a client, and if that markup is not tracked, a client with heavy send volume can look like your best account when the real margin is thin.

    What we doTracks sending credit wholesale cost against what you bill for it, so a heavy-sending client's real margin is not a guess.
  3. 3

    A reused snapshot template looks like a one-time cost every time

    Building a funnel and workflow template once and deploying it for the fortieth client is far cheaper than the first build, and charging every client the same build fee without accounting for reuse hides how profitable your later deployments really are.

    What we doFlags snapshot-based builds separately from custom ones, so you can see how reuse is actually improving your margin over time.
  4. 4

    Build fees and ongoing management blur into one number

    A one-time funnel build and a monthly management retainer are different products with different margins, and mixed into one revenue line, you cannot tell which is actually worth taking on more of.

    What we doKeeps one-time build fees separate from ongoing management fees, so you can see which kind of work pays best.

Your categories

The categories Gus keeps for a GoHighLevel agency.

Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.

Money in

  • Build feesOne-time charges for a new client's funnel, CRM, and workflow setup.
  • Sub-account management feesMonthly fees that include your markup over the wholesale sub-account cost.
  • Sending credit billingWhat clients pay for SMS and email sends, including your markup.
  • Snapshot licensing feesOne-time or recurring charges for a template built once and reused.

Money out

  • Sub-account wholesale costWhat you pay GoHighLevel under your own agency plan for each client sub-account.
  • Sending credit costsThe wholesale SMS and email cost you pay before marking it up to clients.
  • Contractor funnel buildersFreelance help for custom workflow and funnel work.
  • Snapshot development costsTime or contractor cost to build a reusable template.
  • Payment processing feesWhat a processor keeps before a payment lands.

What we watch for you

  • Sub-account margin

    What you bill for a sub-account against the wholesale cost, so a busy client roster does not hide a thin margin.

  • Sending credit margin

    Your markup on SMS and email sends against the wholesale cost, especially for heavy-sending clients.

  • Build versus management mix

    How much of your revenue is one-time build fees against ongoing management.

  • The set-aside

    What you will owe, tracked against your sub-account margin every month, so April is a number you already knew.

Ask Gus

Things GoHighLevel agency owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

I charge $150 a month for a sub-account that only costs me $60. Is that all just profit?

It is, and I split the wholesale cost from your markup so you can see that real margin instead of one blended number.

One client sends a huge volume of texts every month. Is that account actually worth it?

I track what you pay wholesale for those sends against what you bill for them, so you can see the real margin on that account instead of assuming.

I reuse the same funnel template for most new clients now. Does that change anything in the books?

I flag snapshot-based builds separately from custom ones, so you can see how much reuse is actually helping your margin as you take on more clients.

The tax side

The tax side of a GoHighLevel agency.

Most of what goes wrong here is not separating markup from wholesale cost. Sub-account fees blended together, and sending credits billed without tracking your own margin.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Wholesale cost and markup are both real numbersWhat you pay GoHighLevel and what you charge a client are both legitimate figures that belong in the books separately, not netted into one line before they are recorded.
  • Contractor 1099sAny US-based funnel builder or specialist not on payroll who you pay $2,000 or more in 2026 gets a 1099-NEC by January 31. Gus keeps that list current all year.
  • Foreign contractorsA funnel builder working outside the US usually skips the 1099-NEC. A signed W-8BEN is generally the paperwork instead, and the accountant confirms exactly what your setup requires.
  • The pass-through deductionMost owner-operators can take up to 20 percent of business profit off their taxable income. It comes out right when wholesale cost and markup are sorted correctly all year.

Deductions GoHighLevel marketing agencies miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • GoHighLevel agency plan cost
  • Sending credit wholesale costs
  • Contractor funnel builders
  • Snapshot development time
  • Home office or coworking desk
  • Laptop and monitors
  • Payment processing fees
  • Business phone and internet
  • Industry conference travel
  • Continuing education and courses

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A GoHighLevel agency year, on the books every month.

Local business clients rarely move with the season the way you might expect, but taxes still run on a calendar. Your team keeps you ahead of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, your 1099 list for domestic funnel builders is ready, and a monthly set-aside begins so April is already handled.

  2. April

    Filed. Done.

    Your return is filed and signed. No surprise bill, since the set-aside has tracked your sub-account margin every month since January.

  3. July

    Halfway check

    Where you stand, what you will owe, and whether new client onboarding changed the number.

  4. October

    Before year-end builds

    Local businesses often want a new funnel live before the holidays. Before it hits, Gus looks at what's worth buying or setting aside before December.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for GoHighLevel marketing agencies. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions GoHighLevel agency owners ask first.

I mark up my sub-account cost when I bill clients. Does that markup need to be tracked separately?

Yes. Gus splits the wholesale cost you pay GoHighLevel from the markup you charge, so your real margin per client is visible instead of one blended number.

How do sending credits for SMS and email get handled in the books?

Gus tracks the wholesale cost you pay against what you bill the client, so a heavy-sending account's real margin is a number you can see, not a guess.

I reuse the same snapshot template for most new clients. Does that matter for my taxes?

It matters for reading your business more than your tax rate. Gus flags snapshot-based builds separately so you can see how reuse is improving your margin as you scale.

I charge a build fee and then a monthly fee. Are those treated the same?

No. Gus keeps one-time build fees separate from ongoing management fees, so you can see which kind of work is actually worth taking on more of.

My funnel builder works as a contractor from another country. What paperwork applies?

Probably a signed W-8BEN instead of a 1099-NEC, since he is not a US person. Gus flags overseas contractors so the accountant can confirm what is on file.

My books are behind since I switched from a handful of clients to reselling sub-accounts at scale. Can Gus catch up?

Yes. Send the bank statements you have. Gus sorts out wholesale cost from markup across your client roster, the accountant checks it, and most owners know where they stand inside a week.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

More in performance marketing & lead gen

We keep books for the business next door too.

What makes a bookkeeper worth paying for Every business we keep books for

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever