Ethical tax on pornography amounts to 25% of income
It has to be paid for the production, distribution, sale and performance of pornographic material. The ethical tax was introduced by the 2006 Finance Act
Key points
If one engages in activities that fall within those identified by the discipline provided for in Article 1, paragraph 466, Law No. 266/2005, such as the production, distribution, sale andrepresentation of pornographic material or incitement to violence, everyone, therefore also taxpayers under the flat-rate regime pay the Ethics Fee.
This was confirmed by the Internal Revenue Service in its answer no. 285 of 4 November 2025.
What is ethical tax
The ethical tax was introduced by the 2006 Finance Act, article 1, paragraph 466, according to which it is payable by:
1) persons with business income, and those exercising arts and professions;
2) companies that who make, produce, sell and perform:A) pornographic material;B) material inciting violence;C) broadcasts intended to incite popular credulity.
This tax was introduced with the 2006 Financial Act, Article 1, paragraph 466, and was further regulated by the Prime Ministerial Decree of 13 March 2009.
