There is money, but it’s illegal: why the state is blocking its own taxes from Ukrainians on OnlyFans

7 November 18:13

The head of the parliamentary committee on finance, tax and customs policy, Danylo Hetmantsev , said that Ukrainian content creators on the OnlyFans platform could potentially bring up to UAH 1 billion in taxes to the budget per year, "Komersant Ukrainian" reports.


However, according to him, the state itself is blocking this potential due to an outdated criminal provision.

“To get these funds to the budget, we need to stop lying to ourselves, using pseudo-moralizing for political bonuses and budget millions for control purchases of such content,” Hetmantsev wrote on Telegram.

What’s the problem?

While the tax authorities are collecting revenue data from OnlyFans, the Criminal Code still provides for punishment for the creation of erotic content – Article 301 (“Import, manufacture, sale and distribution of pornographic items”).
Because of this, the state simultaneously demands payment of taxes and prosecutes those who receive this income.

According to Hetmantsev:

  • in 2023, 7,914 Ukrainians earned about UAH 5 billion on the platform,
  • but only 152 people officially declared their income,
  • taxes amounted to just over UAH 13 million.

At the same time, in 2020-2022, the tax authorities accrued UAH 384.7 million in tax debt.

Control and prosecution

After the State Tax Service received the data from OnlyFans,
The Bureau of Economic Security and the National Police began active investigations.
The BES gained access to the personal data of Ukrainian models through the court, and law enforcement officers conducted searches and control purchases of content.

According to Hetmantsev, these “purchases” are financed from the budget, which at the same time loses billions due to the shadow market.

A petition to decriminalize the production of adult content has already been registered in parliament, which quickly gained more than 25,000 signatures.
Hetmantsev believes that the solution to the issue lies in legislation, not morality.

“The state is ready to take taxes, but punishes the activities from which these taxes come. This cannot be,” the MP summarized.

Ukraine has been receiving official revenue data from OnlyFans only since 2023


The market is growing rapidly – the number of Ukrainian users earning money on the platform has increased by 45% over the year.
But while the legal framework remains controversial, the industry operates in a “gray area” between legal taxation and criminal prosecution.

Марина Максенко
Editor

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