OnlyFans: Is deleting a profile tax-free? Explanation of the lawyer

OnlyFans Photo: Getty Images

The State Fiscal Service receives from the UK information on the earnings of Ukrainian residents on the OnlyFans platform. Lawyer Bohdan Yankiv explains whether it is possible to avoid paying taxes after deleting your profile if you had earnings from OnlyFans and how to correctly declare foreign income.

“In 2024, it became known for the first time that Ukraine received information from the United Kingdom about the incomes of Ukrainian residents on the well-known platform OnlyFans. This information related to the incomes for 2022. Already in 2025, Great Britain transmitted the next wave of information about the incomes of Ukrainians for 2023, and the fiscal service shared statistics that it had already sent many thousands of letters to such persons with a demand to pay taxes”, writes Bohdan Yankiv.

According to the usual scheme, tax officials are asked to pay:

• 18% personal income tax (PIT)
• 5% military levy

In addition, fiscal calculates these percentages from the total amount of money that passed through the OnlyFans platform, and does not take into account any costs for content creation, marketing, equipment, etc. If $100,000 went through your OnlyFans profile, the fiscal would require you to pay 23% of that amount, even if your actual content creation costs were $30,000, the lawyer said.

What will happen next? Fiscal information exchange tools are already established and work in automated mode. This means:

• In 2026, there will be a request for 2024 earnings
• In 2027, there will be a request for 2025 earnings
• And so on every subsequent year

Data exchange takes place within the CRS (Common Reporting Standard) international system – automated exchange of fiscal information between states. Ukraine has joined this system, so it is becoming increasingly difficult to hide foreign income.

Is it possible to avoid paying taxes after deleting the OnlyFans profile

“There is a common misconception: ‘If I deleted the OnlyFans profile and cannot confirm the income, then I may not pay taxes’. This is absolutely incorrect. Deleting the OnlyFans profile does not release you from the obligation to declare income and pay taxes,” explains Bohdan Yankiv.

For a resident of Ukraine, the profit received through OnlyFans is considered as foreign profit according to p. 14.1.55 clause 14.1 of Art. 14 of the Tax Code of Ukraine. According to paragraph 170.11.1 clause 170.11 of Art. 170 of the Civil Code, if the source of payments of any taxable income is foreign, the amount of such income must be included in the total annual taxable income of the taxpayer and taxed at the rate:

• 18% personal income tax
• 5% military levy (according to clause 161, subsection 10, chapter XX of the Civil Code)
• General rate: 23% of the amount of foreign income.

Who is responsible for the accounting of receipts It is critically important to understand: The obligation to account for receipts lies with the taxpayer, not with the tax authority and not with the foreign platform. According to paragraph “a” clause 176.1 of Art. 176 of the Civil Code, taxpayers are required to keep records of income and expenses in the amounts necessary to determine the amount of the total annual taxable profit. The form of the accounting book of receipts and expenses and the procedure for keeping records are approved by the order of the Ministry of Finance of Ukraine dated June 23, 2017 No. 591.

Earlier, the Informant wrote that the lawyer Bohdan Yankiv announced on December 17 that an official position had finally appeared! DPS in a letter dated December 9, 2025 and a clear explanation of how YouTube income is taxed. If you are monetizing a YouTube channel, it is most profitable for you to be a FOP of 3 groups.