Tax Liabilities of Ukrainian Onlyfans Users
As of September 1, 2025, the total tax debt of Ukrainian citizens who earned income from content on the Onlyfans platform amounts to 384.7 million UAH.
This information was provided by the State Tax Service in response to a request made in September 2025.
According to the STS, from October 2, 2024, to September 1, 2025, the total tax debt incurred by individuals - tax residents of Ukraine due to unpaid taxes from income received from Fenix International Ltd (the owner of Onlyfans) reached 384.7 million UAH.
It was also noted that on March 10, 2025, data was received from Fenix International Ltd regarding the income of Ukrainians on Onlyfans for the year 2023. This information has already been processed by the STS and sent for review to regional tax authorities.
It should be noted that the Onlyfans platform is primarily used for the distribution and monetization of pornographic content, the production and distribution of which is considered a criminal offense in Ukraine. Under Article 301 of the Criminal Code, the punishment for such activities can reach up to 7 years of imprisonment.
Despite this, tax authorities continue to collect taxes from porn creators based on their earnings, and the Onlyfans platform itself is a taxpayer in Ukraine.
Recently, one Onlyfans model submitted a petition to the President's Office demanding the decriminalization of adult pornography, arguing that she had paid 40 million UAH in taxes from her Onlyfans earnings.
President Volodymyr Zelensky later responded to the petition, formally redirecting the responsibility for decriminalizing pornography to the Verkhovna Rada.
It is worth noting that the Ukrainian tax authority received data on all content creators on the Onlyfans platform in the fall of 2024. Subsequently, by court order, the Bureau of Economic Security began conducting searches of models who had earned the most money.
The EP also received a copy of a summons for interrogation sent to another Onlyfans model, whose property was seized during a search conducted by the Bureau. The official grounds for the investigative actions were based on an investigation of a violation under Article 301 of the Criminal Code (which is not under the jurisdiction of the Bureau). In comments regarding this situation, the Bureau stated that the citizens being interrogated simply “misunderstood” the situation.
In response to EP inquiries, the National Police repeatedly stated that they had not officially received data on individuals who earned income from the Onlyfans platform. However, unofficially, it became known that certain representatives of law enforcement were selling relevant databases for $400.
