The Cyprus tax department has uncovered around 300 individuals and legal entities, including several foreign residents, who earned income through OnlyFans and other online platforms without declaring it.

According to Politis, the findings emerged after checks carried out by the department’s social media monitoring, which identified both Cypriots and foreigners earning from subscriptions and digital sales.

The vast majority of those flagged had not included the revenue in their tax filings.

The platform, based in the United Kingdom, allows creators to monetise content, mainly of an adult-themed nature, through paid subscriptions.  

The department said the investigation targets undeclared digital income, not only from OnlyFans but also from other online activities that have become increasingly common in Cyprus.

Checks revealed cases of individuals earning up to €500,000, none of which was declared.

The audit also expanded to include beauticians, taxi drivers, hairdressers, travel agents and small business owners offering services or bookings through social media.

Authorities are preparing to send formal notices urging those identified to file corrected tax returns and pay outstanding taxes. In cases of continued non-compliance, the department will impose backdated taxation and fines, while criminal proceedings remain possible.

As it was mentioned in Politis, more than 50 taxi drivers were also found with undeclared income exceeding €100,000, often through electronic payments or online marketplaces.

Since July 2021, under the EU Directive 2011/16/EU (DAC7), digital platforms must share user data, including identity, tax residence and total annual income, with national tax authorities.

Cyprus now receives such data directly from platform operators and other EU member states, allowing cross-checking of declared income with real transactions.

Officials said the new framework, together with the One Stop Shop (OSS) VAT mechanism, strengthens cross-border transparency and closes loopholes used for hiding online earnings.

The Tax Department has widened its focus to income from YouTube, Twitch, Instagram and other digital marketplaces, where influencers, freelancers and small traders promote services and products.

New analytical tools are being used to compare bank records, spending patterns and online activity, particularly for individuals whose lifestyle appears inconsistent with their declared income.

OnlyFans, which gained global prominence during the pandemic, now counts millions of creators. Although known mainly for adult content, the platform also hosts musicians, trainers and artists.

The Cyprus audit marks the first large-scale local investigation into income earned via social-media subscription services.

Tax officials stressed that all income, physical or digital, must be declared under Cypriot law. Those failing to comply risk retroactive taxation, penalties or prosecution.

As the department continues its campaign, authorities say the goal is not only to recover unpaid revenue but to ensure equal treatment for traditional and digital professions alike, reflecting the reality of a rapidly evolving online economy.