Italy’s tax authorities have issued a landmark clarification that significantly broadens the scope of the country’s long-standing 25% “ethical tax,” confirming that it now applies to every creator who earns money from adult material including independent online performers using premium social platforms.
Originally introduced in 2005, the surcharge was designed to target income connected to the production, sale, distribution or public performance of pornographic content and violent media. At the time, the legislation primarily affected traditional adult film studios and major industry websites, long before today’s creator-driven digital economy existed.
In a new interpretation published by the Agenzia delle Entrate’s Central Directorate for Small and Medium Enterprises, officials state that the tax also covers content generated on modern fan platforms and subscription-based social channels. This ruling applies even to those operating under Italy’s “regime forfettario,” the simplified flat-tax framework available to freelancers and small businesses with annual earnings of €85,000 or below.
As a result, tens of thousands of smaller Italian creators may now fall under the expanded definition and could be required to pay 25% of all income classified as deriving from adult content. Creators who wish to review the full document can access it via this official ruling: metropolitano.it
This update has sparked widespread discussion across Italy’s digital creator community, many of whom previously assumed the tax applied only to major players in the adult entertainment sector. The ruling underscores the importance of understanding local financial regulations especially for performers monetizing their work through global platforms and international escort directories.
