I currently have a PayPal account I use prety much for a personal use and recently I have had some friends interested in me making them some websites and they don't have PayPal but they can pay me with a credit card but for them to be able to pay me like this do I need to upgrade my account to a buisness account?
You can have one Personal Account and one Business or Premier Account. If you do not have a registered business then opening a Premier Account would not be a bad idea.
yes, i don't think upgrading to premier account is a bad idea. But i don't know if we ever have to report taxes for this income.
Well, it would all depends on the laws of your country. Typically as long as you make money, be it a premier or personal account, you should still need to declare any income for taxation purposes. Using a personal account does not exempt you from being tax.
premier takes out too much in fees lol - sometimes i regret upgrading but other times for large payments and credit cards i like the no restrictions
The fees are amongst the lowest in the industry especially since Paypal is a For-Profit organization and they do have real cost that is incurred to offer their services. If you are not happy to pay the few dollars in service charges, perhaps you might be better off doing it yourself.
You can make a premier or business account as you wont be able to accept more then 5 transactions through Credit Card. Its not a bad idea and wont breach PayPal TOS.