Tax Obligations of Ukrainians on Onlyfans Platform
The total tax debt of Ukrainian citizens who earned income from content on the Onlyfans platform between 2020 and 2022 amounts to UAH 384.7 million.
This data was provided by the State Tax Service as of September 1, 2025, in response to an inquiry from EP.
"As of October 2, 2024, and on September 1, 2025, the total tax debt incurred by individuals who are tax residents of Ukraine due to unpaid taxes on income received from Fenix International Ltd (the owner of the Onlyfans platform) is UAH 384.7 million," the STS response stated.
Additionally, on March 10, 2025, the STS received information from Fenix International Ltd regarding the income of Ukrainians on Onlyfans for 2023. This information was processed by the STS and sent to the regional tax authorities for further action on September 5, 2025.
It should be noted that the Onlyfans platform is primarily used for hosting and monetizing pornographic content, the production and distribution of which is considered a criminal offense in Ukraine. Under Article 301 of the Criminal Code, the penalties for such activities can reach up to 7 years of imprisonment.
Despite this, tax authorities continue to collect taxes from porn creators on their earned income, and the Onlyfans platform itself is 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 demanding the repeal of criminal liability for producing adult porn, arguing that she has paid UAH 40 million in taxes from her Onlyfans income.
President Volodymyr Zelensky responded to the petition, formally redirecting the responsibility for decriminalizing porn to the Verkhovna Rada.
Remember, the Ukrainian tax service obtained data about all content creators on the Onlyfans platform in the fall of 2024. Later, by court order, this information was accessed by the Bureau of Economic Security, which began conducting raids on models who earned the most money. EP received a copy of a summons for questioning sent by the Bureau to another Onlyfans model, whose premises were searched and assets seized. The formal basis for these actions is an investigation under Article 301 of the Criminal Code (which is not under the jurisdiction of the Bureau). In response to this situation, the Bureau stated that the citizens being questioned simply "misunderstood" the situation.
In response to an EP inquiry, the National Police repeatedly stated that they had not officially received data on individuals who earned income from the Onlyfans platform. However, unofficially, EP learned that such databases are traded by certain law enforcement representatives for $400.
