The State Tax Service reported UAH 384.7 million in tax debt from citizens who received income from the OnlyFans platform in 2020–2022 and separately reported that it had received income data for 2023 and sent it to territorial departments for processing.
The State Tax Service reported UAH 384.7 million in tax debt from citizens who received income from the OnlyFans platform in 2020–2022 and separately reported that it had received income data for 2023 and sent it to territorial departments for processing.
The figures and timeframeswere reported by Economic Truth. The State Tax Service noted that from 02.10.2024 to 01.09.2025, they processed information on payments from Fenix International Ltd (the owner of OnlyFans) for the previous three years — during this period, a debt of UAH 384.7 million was formed. In addition, on 10.03.2025, tax officials received data from the platform on the income of Ukrainians for 2023 and on 05.09.2025 sent them to territorial authorities for processing.
These are standard obligations: personal income tax and military levy on foreign payments for residents of Ukraine, and in the case of working as an individual entrepreneur — also a single tax/single income tax, depending on the chosen system. The fact that the income came from a foreign company and online does not exempt you from declaring it — such income is classified as foreign income with the obligation to file a declaration independently. Separately, the State Tax Service reminds you: Fenix International is registered in Ukraine as a VAT payer as a supplier of electronic services, so the tax for content purchased by Ukrainian users is paid at the platform level, but this does not cancel the personal tax obligations of the authors.
The legal context remains sensitive: most of the content on OnlyFans is of an «adult» nature, and Article 301 of the Criminal Code of Ukraine provides for liability for the production and distribution of pornography. At the same time, tax assessments are made regardless of the legal assessment of the content — according to the principle of income taxation.
The discussion around the rules for the industry intensified after the petition to decriminalize the production of «adult» content gained the necessary 25 thousand signatures. Further decisions are in the area of legislative changes, and the State Tax Service is simultaneously working with the arrays of payments and debtors for 2020–2023.
Recall, dev.ua previously wrote about how the Government adopted an amended bill on taxation of income of users of digital platforms such as OnlyFans, Glovo, or OLX.
