There is no data. At least not certified. However, there are reports. In recent months, several testimonies have arrived on tax assessments against creators OnlyFans. Checks from which a theme emerged: la ethical tax. From a technical point of view it is aadditional Irpef of 25% which applies to all earnings from activities considered unethical.
The ethical tax has existed since 2006was introduced in Budget maneuver of 2005 of the government Berlusconi III. It does not only concern pornographic material: it also easily extends to “television programs inciting violence” and “television programs aimed at soliciting popular credulity”. From porn to fortune tellers.
The leap towards OnlyFans creators comes in 2019when the ethical tax is also extended to the digital level. He explains it Debora Striani24 years old, member of the national board of + Europa and the Radicals: “In fact it is as if those who publish videos on OnlyFans and declare everything was taxed twice. First all the income taxes and then another tax.”
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How the ethical tax works
Striani, together with some creators active on OnlyFans, has decided to start a campaign against this tax. Is called Stop Ethics Tax and aims to achieve the cancellation of this tax. Why now? Because, Striani argues, the number of tax assessments is increasing massively. Luiza Munteanu31, is a creator who works on OnlyFans. He is one of the voices of this campaign and explained how the tax works: “We’re talking about a 25% income tax, in addition to the existing ones, which is applied to income from porn.”
Note that we are not talking about brackets here: in fact it is one flat tax the same for any amount. However, there is another point. According to Striani, the problem with this tax is that the definition is very gray: “Any newspaper, theatrical, literary, multimedia, cinematographic or television work in which explicit, unsimulated acts between consenting adults are present.”
A definition that could suggest that for nude images in which the author is alone does not apply. At the moment, however, it seems that in tax assessments it has been applied to the whole revenue coming from OnlyFans. Certain. The solution is that on a case-by-case basis an employee of the Revenue Agency checks which content the ethical tax applies to and which does not. But perhaps it is not the most convenient method.
What is the revenue for the state
But how much does it make to the state ethical tax? Not very much. We analyzed the data from two documents: the General Report of the State Administration for the 2020 Financial Year presented to the Chamber of Deputies by the minister Daniele Franco and the same document presented in the Senate by the minister Giancarlo Giorgetti for fiscal year 2024.
2020 is the first year in which this tax has also been extended to digital professions. The total sums to be paid in the final balance reach 2,424,315.36 euros. In 2024 the same item is slightly higher: 2,493,249.88 euros.
