“Paying is a crime, not paying is also a crime”: OnlyFans models owe the state over 380 million hryvnias in taxes

The State Tax Service of Ukraine reported that citizens who received income from the OnlyFans platform in 2020–2022 owed the state more than 384 million hryvnias.

This is reported by “Economic Truth “.

According to the department, this concerns the tax debt of individuals – residents of Ukraine, who in 2020-2022 received income from Fenix International Ltd, the company that owns OnlyFans. According to information from tax authorities, as of September 1, 2025, the amount of unpaid taxes is 384.7 million hryvnias .

The State Tax Service clarified that on March 10, 2025, updated data on the income of Ukrainian users for 2023 was received from Fenix International Ltd. After preliminary processing, this information was transferred to the territorial tax service bodies on September 5, 2025 for further work with debtors.

The OnlyFans platform is used primarily for hosting and monetizing erotic or pornographic content. At the same time, in Ukraine, the production and distribution of pornographic materials is a criminal offense – Article 301 of the Criminal Code of Ukraine provides for up to seven years in prison.

Despite this, the state continues to collect taxes on the income of individuals who create content on the platform, and OnlyFans itself officially pays value added tax (VAT) on content sales to Ukrainian users.

Earlier, one of the Ukrainian OnlyFans models registered a petition on the website of the Office of the President, calling for the abolition of criminal liability for the production of adult content. She noted that she paid 40 million hryvnias in taxes, but at the same time she formally falls under the criminal article.

MP Yaroslav Zheleznyak, in his comment, drew attention to the controversial situation.

“Let me remind you that the decriminalization of porn was personally blocked by the President. So the situation for models is as follows: if they pay, there will be Article 301, if not, Article 212. This is the position of a democratic state in the 21st century,” the parliamentarian noted.

Thus, Ukrainian content creators on OnlyFans found themselves in a legal conflict, where even paying taxes does not exempt them from criminal liability, and refusing to do so leads to another article of the Criminal Code.

We will remind you that the Head of the State Tax Service of Ukraine, Ruslan Kravchenko, reported that Ukrainian content creators on the OnlyFans platform earned $111 million from 2020 to 2022.

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