Ukraine is changing income taxation rules received through the digital platforms. Changes will apply to individuals who sell products, rent out real estate or vehicles and provide services through online services.

Relevant changes are provided for by the Law of Ukraine № 4903-IХ as of 09.06.2026. It adds the Tax Code of Ukraine with norms that determine taxation procedure of such income and provide for international automatic exchange of information about them.

What income is subject to the new rules?

New provisions cover four main types of activities through the digital platforms:

Product sales – for example, selling items through online marketplaces.

Rental of real estate – housing, commercial premises and parking spaces.

Provision of personal services – carrying out work and orders online or offline, if organized through the platform.

Rental of vehicles.

Digital platform is any software, including a website, part thereof or applications (including mobile applications), that is accessible to users and enables sellers to connect with other users to perform, directly or indirectly, reporting activities for such users.

How much tax has to be paid?

For individuals who meet conditions established by the law, income taxation procedure  from the digital platforms has been determined.

The main rules are as follows:

Income up to 2 000 euros per year from product sales is not included in the total taxable income. Limit is determined in UAH at the official exchange rate of the NBU on January 1 of relevant year.

10% rate applies to income from reporting activities through the digital platforms within annual threshold equal to 834 minimum salaries established on January 1 of relevant year.

23 % rate applies to amount exceeding the specified threshold. It is taxed as a part of the total annual taxable income.

Important: tax-free threshold of 2 000 euros applies specifically to income from product sales and not to all activities via the digital platforms.

Who will withhold the tax?

Seller's tax agent will be the digital platform operator, that accrues income for benefit of a resident of Ukraine. It is the operator who must perform functions stipulated by the law regarding the tax withholding.

What conditions must be met for the 10% rate?

To apply the 10% rate, individual must simultaneously meet requirements specified by the law, in particular:

- be a resident of Ukraine;

- have account in Ukrainian bank or relevant non-bank payment service provider (for example, branches of foreign payment institutions, electronic money operators, postal operators, etc.) and provide its requisites to the platform operator;

- make payments for relevant activity exclusively in cash through this account;

- not be under sanctions;

- not use hired labor;

- not sell excisable products through the platform;

- use the platform whose operator is registered according to requirements of the Tax Code.

If individual ceases to meet these requirements, he or she will lose right to apply the 10% rate for a period specified by the law and is required to submit annual assets and income declaration, and pay the tax independently.

Will tax authorities be able to obtain information about such income?

Yes. The law provides for introduction of the international automatic exchange of information on income received through the digital platforms. This means that relevant information can be received by Ukrainian regulatory authorities not only from the platform operators, but also from competent authorities of other states within framework of the international exchange.

What should the platform users know?

If you received income from the product sale on several digital platforms during a calendar year and amount of such income exceeds non-taxable threshold or threshold for applying the 10% rate – amount of tax liability is determined by the controlling authority at your tax address.