IRPEF taxpayers

Tax authorities: the ‘ethics tax’ must be paid by the end of today – here’s who has to pay it and why it is being criticised

Payment, in a single instalment or as the first instalment, of the 25 per cent income tax surcharge on the production and sale of pornographic material or material inciting violence, as the final payment for 2025 and the first instalment for 2026, without any surcharge

by Rome Editorial Staff

30 June 2026

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3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

The balance for the previous year and the first instalment of the so-called ‘ethical tax’ must be paid by 30 June 2026. The ethics tax (often referred to in public debate as the ‘porn tax’) is an additional tax of 25 per cent levied in Italia on income derived from the production, distribution, sale and display of pornographic material or material inciting violence.

Originally introduced by the 2006 Budget Act (Law 266/2005) and subsequently amended, it has once again taken centre stage in public debate following recent significant tax clarifications.

Who has to pay for it

For years, the tax mainly affected traditional film production companies, distributors and print publishers. However, the emergence of digital platforms based on subscriptions and tips (such as OnlyFans, Fansly and Patreon) has radically changed the landscape of this sector, bringing in tens of thousands of individual independent creators.

In a ruling (No. 285/2025), the Italian Revenue Agency has clarified that the ethics tax must also be paid by those operating under the flat-rate scheme. In doing so, it has provided a response to those who believed that the flat-rate scheme, which provides for a single substitute tax (at 5% or 15%), excluded this type of surcharge. The Agency has, however, specified that the 25% surcharge must still be calculated on the reduced tax base of the flat-rate scheme, creating a significant financial impact for small and medium-sized Italian digital creators.

In summary, therefore, the tax is payable by individuals subject to personal income tax (IRPEF) who are engaged in the production, distribution, sale and representation of pornographic material and material inciting violence. Individuals carrying out economic activities for which the summary tax reliability indices have been approved, and who declare income or remuneration not exceeding the limit set for each index, by the relevant decree of approval issued by the Minister for the Economy and Finance, and who are required to make payments arising from their income tax, IRAP and VAT returns by 30 June 2026, shall make the aforementioned payments by 20 July 2026 without any surcharge. The deferral also applies to persons who hold an interest in companies, associations and undertakings within the meaning of Articles 5, 115 and 116 of the Tuir, provided they meet the eligibility criteria.

The arguments of her critics

Those who criticise it do so on the basis of two considerations. The first: a secular state is required to tax people’s ability to pay (i.e. their income) and not to impose tax penalties based on ‘moral’ or ‘ethical’ judgements regarding work activities which, they explain, are entirely legal. The second: this approach penalises Italian content creators compared to their foreign counterparts, prompting many to transfer their tax residence abroad.

How is it calculated?

The ethics tax is a surcharge levied on taxable income at a rate of 25 per cent, in accordance with the current provisions governing income tax; it is therefore payable through the balance and advance payment mechanism on 30 June and 30 November each year.

How to pay

The ethics tax is paid via Form F24 by electronic means, either directly (using the Revenue Agency’s “F24 web” or ‘F24 online’ services provided by the Italian Revenue Agency, via the Fisconline or Entratel online channels, or – except in the case of an F24 form with a zero balance – by using the internet banking services provided by banks, Poste Italiane and collection agents authorised by the Italian Revenue Agency) or via an authorised intermediary.