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This question already has an answer here:

When we flag a question or answer, does it affect the reputation of the persons involved in that particular post?

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marked as duplicate by Shog9 Apr 17 '13 at 5:12

This question has been asked before and already has an answer. If those answers do not fully address your question, please ask a new question.

whose reputation ? your's or the user whose post you flagged ? – Raynold Apr 17 '13 at 4:54
@Raynold The individuals involved in that particular post. – Kishor Subedi Apr 17 '13 at 4:57
up vote 1 down vote accepted

If any post is deleted due to flags then reputation affects as per deletion rule or if the user is removed (by moderators due to flags) then reputation affects as per user was removed rule.

But if any post receives six spam or offensive flags the author of the post loses 100 reputation.

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In a normal case flagging doesn't affect your own reputation. But say for example if you flag a user's post and the the user's account got deleted by moderator. Now if that user has voted on your post ever then those votes will get reversed. In this kind of case your own reputation may change.

Now flagging may affect to the user's reputation ( whose post you have flagged ) if his/her post( which has upvotes or downvotes) get deleted by moderator or users with above 15K reputation.

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