Italy’s “Ethical Tax” Expands to OnlyFans Creators. Italy’s tax authority has confirmed that the so-called tassa etica, a 25 percent surcharge on income generated from pornographic content, must be paid not only by traditional adult-industry businesses but also by digital creators working under the regime forfettario (flat-rate regime).The clarification extends a provision introduced in 2005 to a completely new economic landscape, drawing thousands of online creators into a tax originally meant for film producers, erotic boutiques and adult entertainment venues. The ethical tax was introduced by Law 266/2005 as an add-on for anyone who “produces, distributes, sells or represents” pornographic material or content encouraging violence. For almost two decades it remained largely confined to companies in the adult sector. The recent communication from the Agenzia delle Entrate, however, confirms that the surcharge applies even to small freelancers in Italy’s flat-rate tax regime, including those who earn money by selling explicit material on platforms such as OnlyFans. Italy counts roughly 85,000 creators on the platform, and more than 45,000 of them operate under the forfettario regime. Many of these workers now face the possibility of an additional 25 percent levy on part of their income. The surcharge does not apply to all earnings, but to the portion generated by content deemed pornographic. For those in the flat-rate regime, this means calculating the taxable base according to forfettario rules and then identifying the quota attributable specifically to explicit content. What qualifies as “pornographic”, however, is not always clear. The law refers to explicit sexual acts involving consenting adults, but the tax authority assesses cases individually, leaving grey areas for creators who produce mixed or borderline material. This uncertainty is one of the elements that has raised the strongest criticism. The revival of the ethical tax in the age of digital creators has reignited a broader debate about the role of morality in fiscal policy. Critics argue that the surcharge effectively penalises legal adult labour based on the nature of the content rather than the nature of the economic activity. Two freelancers earning the same amount can end up with very different tax burdens, depending purely on the type of work they perform. Some commentators see the measure as a relic of the moral climate of the early 2000s, while political groups have already suggested abolishing or revising the tax in light of its new impact on the creator economy. Italy is not the only country with a system of special taxation or surcharges applied to pornography. France, for example, has long imposed a specific tax on X-rated films, traditionally around 33 percent, and additional levies on certain online adult services. In the United States, there is no federal porn tax, but several states have attempted to introduce fees or “sin taxes” targeting adult-entertainment businesses or websites, often linked to age-verification laws. In Germany and parts of Northern Europe, regulation takes the form of stringent licensing and operating fees for physical adult venues. Elsewhere, particularly in Asia and the Middle East, taxation is replaced by outright prohibition: pornography is illegal in countries such as South Korea, where censorship frameworks prevent distribution entirely. In parts of Africa, including Uganda and Tanzania, governments have explored or implemented taxes on online adult activity or on digital services considered “immoral.” What makes Italy’s system distinctive is its structure. Few countries apply a direct, income-based surcharge on the producers of adult content. Even fewer extend this surcharge to individual digital creators operating under simplified tax regimes. While adult-content taxation exists in various forms around the world, Italy stands out for applying an additional levy at the level of personal income, rather than at the point of sale or through licensing. The extension of the ethical tax to creators signals a new phase in the relationship between tax authorities and the rapidly growing creator economy. For many digital workers, it introduces new obligations, potential back payments and the need for careful separation between explicit and non-explicit revenue streams. It also highlights a tension that is likely to intensify: whether taxation should reflect moral judgement, and how traditional laws can be applied to work that did not exist when they were written.

Italy’s tax authority has confirmed that the so-called tassa etica, a 25 percent surcharge on income generated from pornographic content, must be paid not only by traditional adult-industry businesses but also by digital creators working under the regime forfettario (flat-rate regime). The clarification extends a provision introduced in 2005 to a completely new economic landscape, drawing thousands of online creators into a tax originally meant for film producers, erotic boutiques and adult entertainment venues. The ethical tax was introduced by Law 266/2005 as an add-on for anyone who “produces, distributes, sells or represents” pornographic material or content encouraging violence. For almost two decades it remained largely confined to companies in the adult sector. The recent communication from the Agenzia delle Entrate, however, confirms that the surcharge applies even to small freelancers in Italy’s flat-rate tax regime, including those who earn money by selling explicit material on platforms such as OnlyFans. Italy counts roughly 85,000 creators on the platform, and more than 45,000 of them operate under the forfettario regime. Many of these workers now face the possibility of an additional 25 percent levy on part of their income. The surcharge does not apply to all earnings, but to the portion generated by content deemed pornographic. For those in the flat-rate regime, this means calculating the taxable base according to forfettario rules and then identifying the quota attributable specifically to explicit content. What qualifies as “pornographic”, however, is not always clear. The law refers to explicit sexual acts involving consenting adults, but the tax authority assesses cases individually, leaving grey areas for creators who produce mixed or borderline material. This uncertainty is one of the elements that has raised the strongest criticism. The revival of the ethical tax in the age of digital creators has reignited a broader debate about the role of morality in fiscal policy. Critics argue that the surcharge effectively penalises legal adult labour based on the nature of the content rather than the nature of the economic activity. Two freelancers earning the same amount can end up with very different tax burdens, depending purely on the type of work they perform. Some commentators see the measure as a relic of the moral climate of the early 2000s, while political groups have already suggested abolishing or revising the tax in light of its new impact on the creator economy. Italy is not the only country with a system of special taxation or surcharges applied to pornography. France, for example, has long imposed a specific tax on X-rated films, traditionally around 33 percent, and additional levies on certain online adult services. In the United States, there is no federal porn tax, but several states have attempted to introduce fees or “sin taxes” targeting adult-entertainment businesses or websites, often linked to age-verification laws. In Germany and parts of Northern Europe, regulation takes the form of stringent licensing and operating fees for physical adult venues. Elsewhere, particularly in Asia and the Middle East, taxation is replaced by outright prohibition: pornography is illegal in countries such as South Korea, where censorship frameworks prevent distribution entirely. In parts of Africa, including Uganda and Tanzania, governments have explored or implemented taxes on online adult activity or on digital services considered “immoral.” What makes Italy’s system distinctive is its structure. Few countries apply a direct, income-based surcharge on the producers of adult content. Even fewer extend this surcharge to individual digital creators operating under simplified tax regimes. While adult-content taxation exists in various forms around the world, Italy stands out for applying an additional levy at the level of personal income, rather than at the point of sale or through licensing. The extension of the ethical tax to creators signals a new phase in the relationship between tax authorities and the rapidly growing creator economy. For many digital workers, it introduces new obligations, potential back payments and the need for careful separation between explicit and non-explicit revenue streams. It also highlights a tension that is likely to intensify: whether taxation should reflect moral judgement, and how traditional laws can be applied to work that did not exist when they were written.