Ukraine is considering a major change to its laws governing adult pornography, with lawmakers proposing to decriminalise consensual adult content and bring part of the industry into the formal economy.
The proposal has attracted international attention because Ukrainian lawmaker Yaroslav Zhelezniak estimates that regulating and taxing the industry could generate up to $25 million in annual tax revenue. He has argued that the money could be enough to purchase about 30,000 drones for Ukraine’s military as the country continues its war with Russia.
However, the $25 million figure is a projection rather than money already raised for the war, and the proposed legislation does not establish a specific $25 million tax fund for military spending.
Bill has already passed first reading
The proposed legislation has already cleared its first reading in Ukraine’s parliament. The Verkhovna Rada voted 231-8, with three abstentions, to approve the relevant bill at first reading on July 14, 2026. Parliamentary records show that the legislation is now being prepared for its second reading.
The proposal seeks to remove criminal liability for consensual adult pornography while maintaining or strengthening criminal penalties relating to pornography involving children and other forms of sexual exploitation.
The distinction is important because the proposal does not amount to unrestricted legalisation of all forms of pornographic material. The legislation specifically addresses adult content while maintaining protections for minors.
Why Ukraine is considering the change
The debate has been driven partly by the contradiction between Ukraine’s tax system and its criminal law.
Although adult-content creators have been earning significant sums through online platforms, pornography production, possession and distribution have remained criminalised under Ukrainian law. At the same time, tax authorities have sought to collect taxes from people earning income from online adult-content platforms.
Zhelezniak has described the situation as a legal contradiction in which creators can face problems both for failing to declare income and for acknowledging income derived from an activity that remains criminal under existing legislation.
Recent reporting has also highlighted the scale of Ukraine’s online adult-content industry. Data obtained by Ukrainian tax authorities from OnlyFans’ parent company reportedly showed that about 7,900 Ukrainians generated more than $131 million through the platform in 2023.
Where the $25 million estimate comes from
Zhelezniak, who chairs Ukraine’s parliamentary finance committee, has estimated that bringing the industry into the formal economy could generate as much as $25 million a year in tax revenue.
He has linked the potential revenue to Ukraine’s military needs, saying the amount could finance roughly 30,000 drones.
That comparison has helped make the proposal internationally notable, but it should not be interpreted as a government announcement that $25 million from pornography taxes will automatically be spent on drones. The figure remains a projection associated with the bill’s supporters.
Ukraine faces a substantial funding requirement for its defence effort, making additional domestic revenue an important issue for policymakers. The Washington Post reported that the country faces a major defence budget shortfall while continuing to seek resources for its war effort.
Concerns over enforcement and corruption
Supporters of the proposed reform have also pointed to concerns surrounding enforcement of Ukraine’s existing pornography laws.
According to reporting by The Wall Street Journal, the country’s adult-content industry has operated largely underground, while some law-enforcement officials have allegedly taken bribes from people involved in the sector.
Ukraine’s Prosecutor General’s Office has previously reported investigations involving alleged bribery connected to the adult-content industry in several regions. These cases have added to arguments that bringing the sector under clearer legal and tax rules could reduce opportunities for corruption.
The proposed reform is therefore being presented by its supporters as more than a revenue measure. They argue that clearer rules could provide legal certainty for adult-content creators, allow the government to tax legitimate income and reduce opportunities for abuse by corrupt officials.
What happens next
The legislation still has to pass further parliamentary stages before it can become law. Parliamentary records show that the bill is currently at the preparation stage for a second reading.
If eventually adopted, the reform would change the legal treatment of consensual adult pornography in Ukraine while retaining criminal restrictions concerning minors and other prohibited forms of sexual content.
For now, the proposal remains under consideration. The $25 million figure is an estimate by a lawmaker supporting the reform, not confirmed tax revenue, while the connection to military drones represents how the potential revenue has been described rather than a guaranteed allocation under the legislation.