Tax Obligations of Ukrainian OnlyFans Users
The total tax debt of Ukrainian citizens who earned income from content on OnlyFans between 2020 and 2022 amounts to 384.7 million UAH.
This data was provided by the State Tax Service in response to a request as of September 1, 2025.
According to the response from the STS, the total amount of debt incurred by individuals - tax residents of Ukraine due to unpaid taxes on income from Fenix International Ltd is 384.7 million UAH as of September 1, 2025.
It was also noted that on March 10, 2025, Fenix International Ltd provided data on the income of Ukrainians on OnlyFans for 2023, which has already been processed by the STS and sent for review to the territorial tax authorities.
It is worth mentioning that OnlyFans is primarily used for the distribution and monetization of pornographic content, the production and distribution of which is considered a criminal offense in Ukraine. According to the Criminal Code, the penalty for such activities can reach up to 7 years in prison.
Despite this, tax authorities continue to collect taxes from adult content creators, and the OnlyFans platform itself is a tax payer in Ukraine.
Recently, one OnlyFans model registered a petition on the President's Office website demanding the repeal of criminal liability for producing adult content, arguing that she has paid 40 million UAH in taxes.
President Volodymyr Zelensky responded to the petition, formally shifting the responsibility for decriminalization to the Verkhovna Rada.
It should be noted that the Ukrainian tax authority received data on all content creators on OnlyFans in the fall of 2024, and subsequently, the Bureau of Economic Security began conducting searches of the highest-earning models.
Experts indicated that certain law enforcement officers are trading information about OnlyFans users' earnings for $400.
