Tax Debt of Ukrainians on Onlyfans: Insights and Implications
As of September 1, 2025, the total tax debt of Ukrainian citizens who earned income from content on Onlyfans during the 2020-2022 period amounts to 384.7 million UAH.
This information was provided by the State Tax Service in response to a request from the EP.
On March 10, 2025, data was received from Fenix International Ltd regarding the income of Ukrainians on Onlyfans for 2023, which was processed by the tax authorities and sent to territorial offices on September 5, 2025.
Notably, the Onlyfans platform is primarily used for publishing and monetizing pornographic content, which is considered a criminal offense in Ukraine. According to Article 301 of the Criminal Code, such activities could result in imprisonment for up to 7 years.
Despite this, the tax authorities continue to collect taxes from content creators, while the platform itself is also a taxpayer in Ukraine, paying value-added tax on content purchased by Ukrainian consumers.
Recently, one Onlyfans model registered a petition on the President's Office website calling for the cancellation of criminal liability for producing adult content, arguing that she paid 40 million UAH in taxes on her Onlyfans earnings.
President Volodymyr Zelensky responded to the petition, formally redirecting the issue of decriminalizing pornography to the Verkhovna Rada.
It should be noted that the Ukrainian tax authorities received data on all content creators on the Onlyfans platform in the fall of 2024, after which the Bureau of Economic Security began conducting searches on models who earned the most money.
The EP also obtained a copy of a summons for questioning sent to another Onlyfans model, who had her property seized during a search. The formal reason for the investigative actions is an investigation into an offense under Article 301 of the Criminal Code, which does not fall under the jurisdiction of the Bureau. In response to this situation, the Bureau stated that the women being interrogated simply "misunderstood" the situation.
In response to an EP inquiry, the National Police repeatedly reported that they had not officially received data on individuals earning income from the Onlyfans platform. However, unofficially, it has been revealed that such databases are available for sale by certain law enforcement representatives for $400.