Law on Taxation of income from digital platforms has been published: when norms come into force

Press service of the State Tax Service of Ukraine, published 23 October 2026 at 17:11 Chapter: News

Law of Ukraine № 4903-IX as of 09.06.2026 is signed and officially published. Document introduces European standard for automatic exchange of tax information (DAC7) in Ukraine and creates transparent rules of operation for everyone who earns money online via the Internet.

Although key regulations on online platforms will come into effect on January 1, 2027 – some important changes, in particular regarding rent and land benefits, have already come into force today, on October 23, 2026.

Law applies to a wide range of citizens: those who sell products on digital platforms (such as OLX or Prom), rent out apartment, parking space or car, provide services through platforms, as well as digital platform operators themselves.

Innovations that have been in effect since October 23, 2026

Reduction of tax on the real estate rental:

- Individual's income from renting out residential or non-residential real estate is now subject to the personal income tax at a reduced 5% rate instead of 18%.

- If property is rented out directly (outside digital platforms), the owner independently declares income and pays taxes according to the new rules.

Land payment benefit for destroyed property

Law contains important social norm: owners of land plots on which real estate was located, destroyed as a result of armed aggression of russian federation are exempted from paying the land tax.

Norm comes into force on October 23, 2026 and is valid retroactively from January 1, 2026. The main condition is availability of relevant data in Register of damaged and destroyed property.

Changes that will come into effect from January 1, 2027

New rules for provision of services and sales online

Rules will cover income of individuals received directly through digital platforms from:

- selling products on marketplaces;

- rent of residential, non-residential real estate and parking spaces;

- rent of vehicles;

- provision of personal services (repair, freelance, transportation, etc.).

Rules apply only to agreements concluded through digital platforms, and not to any household transfers between private individuals.

Special personal income tax rates for platform income

Special tax regime for online income will come into effect from 2027:

- 10% personal income tax – subject to compliance with certain conditions and within annual threshold of 834 minimum salaries;

- 23% personal income tax – applies to amount exceeding the specified threshold (and not to the entire income), or in case of non-fulfillment of conditions of the special regime.

Military levy on the specified income is not additionally paid.

Limit for selling personal belongings: up to 2 thousand Euros excluding taxes

For citizens who occasionally sell their own used items, there is the tax-free limit of up to 2 thousand euros per year.

Digital platforms will become tax agents

Platform operators (both Ukrainian and foreign) receive status of tax agents. They are obliged to:

- register at the State Tax Service of Ukraine;

- collect and transfer to the State Tax Service information about sellers/service providers and their income on the platform;

- withhold and transfer personal income tax to the budget for certain transactions;

- submit annual reporting (first reporting period will be 2027).

At the same time, platform operators must register at the State Tax Service by January 1, 2027.

International data exchange according to the DAC7 standard

Due to the introduction of DAC7 standards, the State Tax Service of Ukraine will receive data on the income of Ukrainians on foreign platforms (and vice versa) automatically. This significantly increases transparency of a cross-border e-commerce and freelance work.

 

Reference: Law of Ukraine № 4903-IX as of 09.06.2026 “On amendments to the Tax Code of Ukraine and other legislative Acts of Ukraine regarding implementation of international automatic exchange of information on income received through digital platforms and taxation of such income”