What are the hottest verticals or industries in 2026? Any thoughts?

I heard three were outstanding:

1. Refunds on Tips Businesses

What it is

You target restaurants, bars, cafés, who can reclaim 7.65% of their tipped income over the last three years as a tax refund. (Average refund $52,000, but 95% don't know this because it's super specialized tax code) Stated under IRS Code 45B (https://www.irs.gov/businesses/small-businesses-self-employed/fica-tip-credit-for-employers)

Why we chose it

You get a 12% commission on each closed refund (CPL $8-20 / CPA around $60-70), average refund $52,000 (you do the math lol)
I am doing this rn at $10 CPL and can share results & hook you up in this affiliate program, you basically get paid on commission for each refund, and you cover ad costs
shoot me a DM on telegram for more info +31683830166 - for full transparency, I do get commission on each new affiliate I sign up :)

(Here's a quick video to understand how everything works: https://www.youtube.com/watch?v=6nggtlxis_EWebsite)

Restaurants get back 7.65% of the sum of the qualified tip income of the last three years.

For a restaurant with 10 tipped employees, this can mean $50,000+ in credits.

Restaurant, bar, hotel, or any hospitality business where employees receive tips, are eligible. (They must pay tax)

Average Breakdown for $52,000 in tax refund: The accounting firm gets 30% of it on commission basis after a successful refund: 17k - and the affiliate who covers the ad spend (YOU) gets 40% of the 17k = 6k. Typical CPL of the program owner: 8-20$ - / 16% sign up themselves (Close rate around 20% - Can be increased with a call center) CPA: $60-70

2. Immigration & Deportation Defense Leads

What it is

You generate highly time-sensitive leads from people and families dealing with immigration problems (detention, removal proceedings, status expiry, denial notices), plus a smaller B2B slice (employers worried about compliance, audits, or sponsorship issues).

You’re routing screened, qualified, urgent cases to immigration law firms and specialist providers. Best with Google Ads.

Why we chose it

Deportation of immigrants under the Trump administration — leads to some being threatened with deportation unlawfully.
One good client is worth a lot to a law firm, so they can pay strong lead prices if intent and filtering are tight.

Buyers

Immigration law firms (removal/defense, family reunification, asylum, employer sponsorship)
Centralized intake / case-evaluation services that route leads to multiple firms

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