The Better Regulation Delivery Office (BRDO) has estimated that decriminalising pornography could bring UAH 509 million in taxes to the budget. These funds are enough to purchase 24,000 FPV drones with autonomous guidance or to support the work of the High Anti-Corruption Court of Ukraine for a year. The BRDO’s forecast is based on data from open sources and adult content market participants.
According to BRDO estimates, about 5,000 people in Ukraine work in webcam modelling and more than 3,500 sell content on OnlyFans. Their average monthly income is about $1,650, including beginners and part-time workers. This includes beginners and part-time workers. The amount of income also includes the commission of the studio where the model works. The BRDO assumes that decriminalisation of pornography will cover 100% of the webcam modelling market and 50% of OnlyFans authors.
Creators of intimate content in Ukraine face criminal prosecution under Article 301 of the Criminal Code. At the same time, authors of pornographic materials are required to pay taxes for their activities. Decriminalisation of pornography and regulation of taxation in this area could bring UAH 509 million in additional taxes to the budget. To do this, it is necessary to adopt draft law No. 12191 and ensure cooperation between the State Tax Service and the Bureau of Economic Security.
According to BRDO estimates, UAH 509 million of taxes from the decriminalisation of pornography can be used for the following initiatives:
- procurement of 24 thousand FPV drones “VYRIY PRO 10” with auto-guidance and rechargeable batteries;
- a year of operation of the High Anti-Corruption Court of Ukraine (UAH 507 million according to the approved state budget for 2025);
- a year of support for the programme to reduce the cost of loans for military-industrial enterprises (UAH 500 million according to the approved state budget for 2025).
“Every year, Ukraine’s budget loses up to half a billion hryvnias. These funds are important for the martial law economy. But decriminalising porn is not just about taxes. It is also about the lives of people who are persecuted for adult content. Adoption of the draft law No. 12191 can solve several issues at once”, commented Ihor Samokhodskyi, Head of the IT and Telecom sector of the BRDO.
The BRDO’s forecast is based on data from open sources and market participants. Due to a number of legal, ethical and security restrictions, the adult content market in Ukraine is not transparent. The BRDO chose conservative scenarios to estimate the sector. The calculation of the amount of taxes from decriminalising porn also assumes that industry models operate under a simplified taxation system (payment of the Single Tax, Unified Social Contribution and military fee) and taxation of the studios from which they operate.
The BRDO and a coalition of more than 25 NGOs oppose criminal prosecution for the production, distribution and sale of pornographic materials. In early November 2024, draft law No. 12191 was registered in parliament, which is an updated version of the previous draft law No. 9623.
At the same time, the BRDO is strongly opposed to the decriminalisation of child porn, distribution of porn among minors, public display of pornography, human trafficking, distribution of pornographic content without consent, etc.
As part of the initiative to decriminalise pornography in Ukraine, the BRDO launched the “Pornbarometer” project, a series of analytical materials presenting data on the prosecution of Ukrainians for the creation, distribution, and sale of pornographic materials under Article 301 of the Criminal Code of Ukraine (CCU). Thus, in 9 months of 2024, the courts received 1104 indictments, which is 75% more than in the same period in 2023.