In short: OnlyFans earnings are income and must be declared in Italy. If the activity is regular you generally need a VAT number (partita IVA), often under the flat-rate regime (15% substitute tax, or 5% in the first years if you qualify, plus INPS contributions). Income from pornographic content also carries a 25% surcharge, the so-called ethical tax.
Important: this guide is for information only and isn't a substitute for professional advice. Tax rules change and personal situations differ: before opening a VAT number, talk to an accountant who knows the sector.
Many creators start without thinking about taxes and only worry once earnings grow. That's the most expensive approach: penalties and interest add up fast. Here's what to know from day one.
Do OnlyFans earnings have to be declared?
Yes. Italian residents pay tax on all income, wherever it's earned. OnlyFans being a foreign company paying in dollars changes nothing. Payouts land in a bank account in your name and are therefore traceable.
Do you need a VAT number?
It depends on how you work:
- Occasional activity: little content, sporadic and unorganised. Income is declared as miscellaneous income. It's the exception, not the rule.
- Regular activity: you post consistently, promote the profile, have a schedule. It's self-employment and needs a VAT number.
For almost every creator for whom OnlyFans is a steady income, it's the second. The line depends not only on the amount but on continuity and organisation.
The flat-rate regime (regime forfettario)
It's the most common choice for beginners, because it's simple and convenient.
| Element | How it works |
|---|---|
| Revenue limit | up to €85,000 a year |
| Tax | 15% substitute tax; 5% for the first 5 years for qualifying new businesses |
| Taxable income | a percentage of revenue (profitability coefficient) depending on the ATECO code |
| VAT | not charged on invoices, with some exceptions |
| Expenses | not deducted individually: they're "built into" the coefficient |
The ATECO activity code should be chosen with your accountant based on what you actually do: since 2025 the new ATECO 2025 classification applies, which updated several codes.
INPS contributions
On top of taxes you pay social security contributions. For many creators the relevant scheme is the INPS Gestione Separata, at about 26% of taxable income. It's often the biggest item and should be planned for from the start.
The ethical tax: the 25% surcharge
Italy has a 25% surcharge on income from producing, distributing and selling pornographic material, introduced by the 2006 budget law and known as the "ethical tax".
What to know:
- it applies to the share of income from pornographic content, not to everything posted on OnlyFans (non-explicit fitness or lifestyle content, for example);
- it's generally considered applicable to income of adult content creators on online platforms;
- how it interacts with the flat-rate regime and which share of income it applies to should be checked case by case.
This is exactly where an accountant who knows the sector makes a difference.
A simplified example
Creator under the flat-rate regime, first business at the 5% rate, annual revenue €20,000 and a 78% profitability coefficient (indicative values):
| Step | Amount |
|---|---|
| Revenue | €20,000 |
| Taxable income (78%) | €15,600 |
| Gestione Separata contributions (about 26%) | about €4,060 |
| 5% substitute tax (on income after contributions) | about €580 |
| Possible 25% surcharge on income from pornographic content | to be assessed |
Even without the surcharge, taxes and contributions take about a quarter of revenue; with it, the share rises significantly. For real earnings figures, read how much OnlyFans creators earn.
Main deadlines
- Open the VAT number before starting regular activity.
- Advance and balance payments of taxes and contributions, usually between June and November.
- Annual tax return.
- Invoices or receipts: ask your accountant how to document payments from a foreign platform.
Common mistakes
- Waiting to "earn enough" before getting compliant.
- Not setting aside a fixed share of every payout (many creators set aside at least 30–40%).
- Picking an ATECO code at random.
- Ignoring the ethical tax.
- Using a personal account without tracking payments received.
For people working with creators
Chatters, social media managers and editors working for creators or agencies must also declare their pay: as occasional work within legal limits, or with a VAT number. We cover this in the guide to working as a chatter.
If you're just starting, how to become an OnlyFans creator in Italy helps you set up the rest.
Frequently asked questions
Do you pay tax on OnlyFans in Italy?
Yes. Earnings are income and must be declared, even though OnlyFans is a foreign company.
Do you need a VAT number for OnlyFans?
If the activity is regular and organised, generally yes. Only truly occasional activity can be declared without one.
What is the ethical tax?
A 25% surcharge on income from pornographic content, which also concerns adult content creators.
Can you use the flat-rate regime with OnlyFans?
Yes, if you meet the requirements, including revenue up to €85,000 a year. The tax is 15%, or 5% in the first years if you qualify.
How much should I set aside for taxes?
Many creators set aside at least 30–40% of every payout. The right figure depends on your regime and should be worked out with an accountant.