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Tax Debts Faced by Ukrainian Content Creators on OnlyFans

An analysis of the tax debts incurred by Ukrainians earning from the OnlyFans platform between 2020 and 2022.

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As of September 1, 2025, the total tax debt of Ukrainian citizens who earned income through the OnlyFans platform from 2020 to 2022 amounts to 384.7 million UAH.

This information was provided by the State Tax Service in response to a media inquiry.

"Beginning from October 2, 2024, and as of September 1, 2025, the total tax debt incurred by taxpayers - residents of Ukraine due to non-payment of taxes on income received from Fenix International Ltd (the owner of OnlyFans) is 384.7 million UAH," the tax authority stated.

Additionally, on March 10, 2025, Fenix International Ltd provided data on the income of Ukrainians on OnlyFans for the year 2023. This information was processed by the tax service and sent to regional tax offices on September 5, 2025.

It is important to note that OnlyFans is primarily used for the distribution and monetization of adult content, the production and distribution of which is considered a criminal offense in Ukraine. According to Article 301 of the Criminal Code, the penalties for such activities can include up to 7 years in prison.

Despite this, tax authorities continue to collect taxes from adult content creators, while the OnlyFans platform itself is a taxpayer in Ukraine (paying VAT on content purchased by Ukrainian consumers).

Recently, one OnlyFans model submitted a petition on the President's Office website demanding the repeal of criminal liability for producing adult content. She justified her request by stating that she had paid 40 million UAH in taxes on her OnlyFans income.

President Volodymyr Zelensky responded to the petition, formally shifting the responsibility for decriminalizing adult content to the Verkhovna Rada.

It is worth reminding that the Ukrainian tax authorities received data about all content creators on the OnlyFans platform in the fall of 2024. Subsequently, based on a court decision, the Bureau of Economic Security obtained access to this information and began conducting searches of models with the highest earnings.
The media obtained a copy of a summons for questioning sent by the Bureau to another OnlyFans model, who had already been searched and had property seized. The basis for these investigative actions was an investigation under Article 301 of the Criminal Code, to which the Bureau stated that the women who were questioned simply "misunderstood" the situation.
In response to a media inquiry, the National Police repeatedly stated that they had not officially received data on individuals earning from OnlyFans. However, unofficially, it has been revealed that certain law enforcement representatives are selling access to such databases for $400.