What to do if you earn income from OnlyFans

What to do if you earn income from OnlyFans (or similar platforms)?

In 2025, the State Tax Service of Ukraine launched mass inspections of Ukrainian citizens earning income from the OnlyFans platform. According to official data, over $111 million was earned via this platform in 2020–2022. Currently, this means inspections, fines, and even criminal cases.

To help you counter these actions, we’ve prepared a clear legal position and a step-by-step guide to protect yourself and your income — and most importantly, to avoid costly mistakes.

What you need to know:

1. Income from OnlyFans is considered foreign income and must be declared.
2. If you are an individual, you are required to:
   • file an annual tax return;
   • pay 18% personal income tax + 1.5% military levy.
3. If you did not file a declaration, the tax authority may:
   • impose fines;
   • initiate criminal proceedings under Article 212 of the Criminal Code of Ukraine (tax evasion).

Is there a risk of criminal prosecution for content?
Yes, that risk exists. Some creators face not only tax issues but also investigations under Article 301 of the Criminal Code (pornography).

Where the risk lies:

• Ukrainian law lacks a clear line between erotic and pornographic content;
• Law enforcement practices are inconsistent and subjective;
• In some cases, searches, interrogations, and account freezes occur.

How to protect yourself:

1. Register as a private entrepreneur (3rd group) — this allows you to pay 5% unified tax and avoid double taxation risks.
2. File your tax return — if you failed to declare past income, do it voluntarily.
3. Consult a lawyer before publishing content — this helps avoid criminal risks.
4. Keep records of income, contracts, and payment history.
5. Don’t ignore tax authority requests — respond only through a lawyer.
6. If you’ve received a tax request, don’t rush to reply. Your response may impact your ability to appeal fines. A legal consultation can help you win the case.

We can help you:

• File your tax return and handle communication with the tax authority;
• Register your business and optimize your taxes;
• Draft responses to tax or police requests;
• Defend you in case of criminal proceedings (Articles 212, 189, 301 of the Criminal Code of Ukraine).

Request a consultation — it’s confidential, doesn’t require in-person presence, and can also be held offline.

Legal Company WINNER

• Tax law and consultations;
• Criminal defense;
• Representation in tax audits and appeals.

If you are in communication with the tax authorities — contact legal experts immediately. The success of challenging fines and decisions directly depends on this.

We’re here to help!
+38 (067) 755-55-13
See the webinar video below: “Tax Inspections: What to Do?”