Yes, OnlyFans is legal in Croatia if you are an adult and create the content consensually, and yes, those earnings are taxable and you must report them to the Porezna uprava (Croatian Tax Administration). These are two separate questions that often get mixed up, so let us take them in order: first why all of this is legal, then how the earnings are properly reported and taxed. The goal of this text is not to scare you, but to show you clearly how to do it right.
Is OnlyFans legal in Croatia?
Yes. Creating and selling adult content as an adult who consents to it is legal in Croatia: there is no law that would prohibit it, and the very fact that the state taxes those earnings presupposes that it is a permitted activity.
The Criminal Code punishes only some very specific things, and your voluntary content is not among them. What falls under the law is child sexual abuse material (a prescribed penalty of 1 to 10 years) and non-consensual, revenge, and deepfake intimate recordings (up to roughly 1 year, or up to about 3 years if published on social media). In other words, the law targets abuse and the publishing of someone else's content without consent, not content that adults create about themselves and voluntarily.
Do you have to pay tax and how are the earnings taxed?
Yes, OnlyFans earnings are taxable (income tax) and you must report them. Exactly how depends on whether you earn occasionally or regularly.
Occasional earnings (occasional receipts) are reported as drugi dohodak (other income). You report them on the INO-DOH form and register in the tax register within 8 days of starting. Regular earnings (steady income) require you to open an obrt (sole trade), most often a paušalni obrt (flat-rate sole trade), or a company.
Where exactly is the line between "occasional" and "regular"? There is no single number that draws it; instead, the whole picture of your circumstances is considered. That is why this is the first question for a knjigovođa (accountant).
As for the rates themselves, for 2026 the lower income tax rate applies up to 60,000 € per year (5,000 € per month), and the higher rate above that. Local units set the lower rate themselves within a range of 15 to 23 percent and the higher rate within a range of 25 to 33 percent; if they do not set it, the defaults are 20 % and 30 %. The basic personal allowance is 600 € per month.
Paušalni obrt: the most common route for creators
For most creators who earn regularly, the paušalni obrt (flat-rate sole trade) is the simplest route. Here are the figures for 2026.
The income limit is 60,000 € per year; if you exceed it, you must enter the PDV (VAT) system. The flat-rate tax is 12 % of a prescribed annual base (so not of your actual income) and is paid quarterly. The amount of annual tax depends on which bracket you fall into and ranges from 203.40 € to 1,080.00 €. The brackets for 2026 look like this:
- up to 11,300 € of income: 203.40 €
- 11,300 € to 15,300 €: 275.40 €
- 15,300 € to 19,900 €: 358.20 €
- 19,900 € to 30,600 €: 550.80 €
- 30,600 € to 40,000 €: 720.00 €
- 40,000 € to 50,000 €: 900.00 €
- 50,000 € to 60,000 €: 1,080.00 €
You submit the annual filing on the PO-SD form by 15 January of the following year.
Alongside the tax come contributions. If the paušalni obrt is your main activity, in 2026 the monthly base is 797.20 €, and total contributions are roughly 290.98 € per month (pension 159.44 € plus health 131.54 €). If the obrt is a secondary activity, alongside a job or studies, the contributions are lower and are calculated annually according to the bracket. For drugi dohodak (other income), the contributions are pension 10 percent (or 7.5 % plus 2.5 % if you are in the second pillar) and health 16.5 %, on a base that is the receipt reduced by tax-recognized expenses. Since the exact amount varies greatly depending on your status, leave the calculation to a knjigovođa (accountant).
And PDV (VAT)? (this is the complicated part)
Here be careful and do not draw conclusions on your own, because PDV (VAT) is the most complex part of the whole story. I will show you only the shape of the problem; the concrete answer calls for a knjigovođa (accountant).
First, there are two different 60,000 € thresholds that people mix up. The threshold for the flat-rate status counts all of your receipts, including those from abroad. The threshold for entering the PDV (VAT) system counts only supplies that are deemed to have been made in Croatia (domestic supplies); services that are deemed to have been made in other countries do not enter that threshold.
Second, according to the judgment of the Court of Justice of the EU in Case C-695/20 (Fenix International), the platform is deemed the supplier toward fans for the full amount the fan pays, and you actually issue an invoice to the platform. That is a relationship with the platform (B2B), not with individual fans. OnlyFans is run by the company Fenix International Ltd, headquartered in the United Kingdom, which after Brexit is outside the EU. It follows that the place of taxation of your supply to Fenix is outside Croatia, so it does not enter the domestic threshold for PDV (VAT).
But, and here is the catch, the cross-border B2B relationship can still trigger an obligation to obtain a PDV (VAT) ID number and certain reporting. In other words, the fact that you do not enter the domestic threshold does not automatically mean you have no PDV (VAT) obligations at all. Exactly which obligations you have depends on the specifics of your case, so be sure to go through this part with a knjigovođa (accountant). I deliberately do not give a single final answer here, because there is no one answer for everyone.
Did not report earnings from past years? Voluntary disclosure
If in previous years you did not report earnings from abroad, there is an orderly and calm way to fix it: the voluntary disclosure of foreign receipts, which you file through ePorezna.
Under the Opći porezni zakon (General Tax Act, Article 12.b), the tax liability then arises on the day the disclosure is filed, the rules in force (the more favorable ones) apply, and the Porezna uprava (Croatian Tax Administration) does not charge interest or initiate misdemeanor proceedings. It is also worth knowing the context: since 1 January 2023 (DAC7), digital platforms report their users' earnings to the tax authorities, and the first reports for 2024 were received by the end of January 2025. In other words, that data is already in the system, so the voluntary disclosure is also the safest move.
What exactly you need to do
Here is a practical order of steps:
- Assess whether your earnings are occasional or regular; that determines everything else.
- If they are occasional, report them as drugi dohodak (other income) on the INO-DOH form and register in the tax register within 8 days.
- If they are regular, open a paušalni obrt (flat-rate sole trade), track the 60,000 € limit, pay the flat-rate tax quarterly along with contributions, and submit the PO-SD by 15 January.
- Go through PDV (VAT) and a possible PDV (VAT) ID number with a knjigovođa (accountant) before you conclude anything.
- If you have not reported earnings from past years, file a voluntary disclosure through ePorezna.
- Get a knjigovođa (accountant) to handle your filings, deadlines, and calculations; that way you focus on the content and the paperwork is covered.
This is general information, not tax advice. For your specific situation, consult a knjigovođa (accountant) or a tax advisor. Figures and rules are current for 2026; always check the current amounts.
