Income from exclusive content platforms like OnlyFans, Patreon, and Fansly is definitely no longer a „grey zone“ in Bulgaria. The National Revenue Agency (NRA) has exact data on who is profiting from the platform, and the topic has become one of the most discussed in accounting firms.
In this article, we explain why declaring your income is mandatory, how exactly it is done, what the difference is between a private individual and a company, and the accounting traps that most creators miss.
1. Why your income is not „invisible“ to the state
According to Bulgarian legislation, income is taxed regardless of its source. There is no exception for adult or exclusive content platforms. Tax law treats these earnings as real income from labor activities.
There is a much more important reason not to delay: the NRA no longer relies solely on your honesty. In late 2024, the agency sent official letters to nearly 1,000 Bulgarian citizens, demanding over 7.15 million euros in unpaid taxes. This data didn’t come from wiretapping; it was provided directly by the company itself (OnlyFans). The NRA knows who is earning, how much they earn, and when, even if you haven’t filed a declaration.
In 2026, the agency expanded its focus to all content creators. If you want to understand more about this broader context, you can read What does it mean to be an influencer in Bulgaria?.
2. What happens if you don’t declare?
The consequences of hiding income are not just hypothetical, but very real:
- Fines: A penalty of up to 250 euros just for failing to file an annual tax return on time.
- Interest: The owed tax is calculated retrospectively, along with penalty interest for the delay.
- Criminal liability: In cases of systematic concealment of large amounts, the NRA can initiate proceedings for tax fraud (Art. 255 of the Penal Code).
- High-risk list: You fall onto the radar for more frequent and thorough audits in the future.
- Blocked future: You will have a hard time getting a loan, mortgage, or visa because you won’t have a legitimate document for the origin of your funds.
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3. Private Individual or Company?
It is not mandatory to register a company. The law allows the income to be declared by a private individual practicing a freelance profession. The choice is a matter of tax efficiency.
Option 1: Freelance Profession (Private Individual) This is the simpler administrative route. You file an annual tax return (by April 30) and pay:
- Tax: A 10% flat tax on profit. The state automatically grants you 25% „statutory recognized expenses“ (without you needing to keep invoices), so you actually pay tax on 75% of what you earned.
- Social Security: About 27.8% on a chosen insurable income. Important for 2026: From August 1, 2026, the minimum insurable income was raised to 620.20 euros, and the maximum reached 2,300 euros. If you already work on an employment contract and are insured at the maximum threshold, you will not owe additional social security on your OnlyFans income.
Option 2: Company (LLC/EOOD) With a company, the income is treated as business revenue.
- You pay a 10% corporate tax, but only on the net profit – after deducting your real expenses (cameras, lighting, software, advertising).
- If you want to withdraw the money for personal use (dividend), you owe an additional 5% tax.
- This option is much more profitable for high monthly incomes (over 750–1,000 euros) because it gives you the opportunity to optimize your expenses. For details on opening a company, see How to Register as an Influencer in Bulgaria: Legal & Tax Rules.
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4. What to do if you already have undeclared income?
If you have already made money but haven’t declared it, the worst thing you can do is wait for a letter from the NRA. Voluntary declaration before a tax audit is initiated is always treated more lightly.
Consult an accountant immediately. Experts often recommend opening a new company (EOOD) through which to legalize your future receipts to start with a clean slate, while clearing your old obligations as a private individual.
Conclusion
Income from OnlyFans is subject to full declaration. This is not a recommendation, but a legal obligation. VAT registration under Art. 97a is a subtlety that is easily missed but carries sanctions. The safest approach is to make a decision in a timely manner and with the help of an accountant, tailored to your monthly income.
