Ukraine’s Cabinet reintroduces draft law on taxing digital platforms

On September 9, the Cabinet of Ministers submitted to the Verkhovna Rada an updated proposal to tax revenues from digital platforms, according to Taras Melnychuk, the government's representative in parliament.

It consists of two related draft laws (Nos. 14025 and 14026) on the introduction of international automatic exchange of information on income received through digital platforms.

As of the morning of September 10, the texts of the bills had not yet been published, but the main provisions had previously been announced by the Ministry of Finance. Compared to the April version, the provisions remain unchanged.

There will be two personal income tax rates: a preferential 5% and a standard 18%.

Platform operators (Airbnb, Uber, Bolt, Uklon, OLX, etc.) will have to identify user-sellers and report their income to the State Tax Service. The platforms will act as tax agents directly, so in most cases users will not need to file declarations.

Real estate and parking rentals, personal services, goods sales, and vehicle rentals will be subject to taxation.

The preferential rate will apply to those who open a separate bank account for platform income, are neither self-employed nor employers, do not trade excisable goods, and earn up to UAH 6.7 million per year (834 minimum wages).

The standard PIT rate will apply to all others.

If no more than three sales are made through a platform during the year for a total of up to EUR 2,000, it will be permissible to use an existing current account opened for personal needs.

Income from the sale of goods worth up to UAH 36,336 per year (12 subsistence minimums) will not be taxed. This exemption was absent from the earlier draft.

• In April 2025, the Cabinet of Ministers approved the first draft law on tax reporting for digital platform operators (online services offering taxi rides, real estate rentals, marketplaces, etc.). This initiative is informally referred to as the "OLX tax." If adopted, the law will allow the State Tax Service to obtain information on individuals earning income without registering as private entrepreneurs or using the simplified taxation system.