Ukrainian parliamentarians are advancing legislation to legalize and tax pornography as a means to generate revenue for the country's defense efforts against Russia. The bill, which passed its first reading in July with a 231-8 vote, would decriminalize the creation and storage of pornographic material between consenting adults while keeping strict prohibitions on child exploitation, revenge porn, and distribution to minors.

Co-author Yaroslav Zhelezniak, an opposition lawmaker who chairs the finance committee, has argued that the measure would bring an underground industry into the tax system. Data from OnlyFans showed nearly 8,000 Ukrainian creators earned more than $131 million on the platform in 2023 alone. Zhelezniak estimates the change could yield up to $25 million annually in tax revenue, enough to purchase approximately 30,000 military drones.

Ukraine faces a massive budget shortfall and relies heavily on foreign aid for its war effort. Supporters say legalization would also reduce corruption, as police have reportedly extracted bribes from creators operating in legal limbo. One creator, Svitlana Dvornikova, paid nearly $900,000 in taxes before authorities raided her home and seized assets, prompting a petition that helped spur the legislation.

The proposal has drawn attention for its unusual approach to wartime financing. Critics note that it would tie government revenue to an industry long associated with the exploitation of women, particularly in a country with a history of sex trafficking concerns. The bill awaits a second reading and potential approval by President Volodymyr Zelenskyy.

Industry participants have reported increased interest in adult content work since the first vote. Agency managers say inquiries from potential creators have doubled in recent weeks. The measure reflects Ukraine's ongoing search for domestic revenue streams amid prolonged conflict and fiscal pressures.