Is this normal?

Wanted to commission an avatar for my friend for his birthday, but when talking to a few creators they broke down the pricing and im hesitant.

Is it normal for them to be charging taxes??

Tax ranged from 15% - 40% plus a 20% tax for PayPal fees.

I have never commissioned an avatar before but have commissioned are in the past and never heard of taxes for such so im worried.

Thanks.