Key points
- The Verkhovna Rada approved a bill on taxing income from online platform users.
- From 2027, a preferential rate of 5% + 5% military levy will apply.
- Income up to €2,000 per year will not be taxed.
- The preferential rate applies if annual income does not exceed 834 minimum salaries; above that, the standard rate of 18% applies.
- Work on platforms will not be considered employment if registered with the tax authorities.
- Expected budget revenue is up to UAH 14 billion.
The Verkhovna Rada of Ukraine has approved in the first reading draft law №15111-d, which provides for the taxation of income of users of digital platforms. The bill was supported by 234 deputies.
The law stipulates that from 1 January 2027, platforms such as Glovo, Uklon, Bolt, and Uber will automatically collect tax on users’ income at a preferential rate of 5% plus a 5% military levy.
No registration or separate account will be required for this.
To qualify for the preferential rate, the seller must be a resident of Ukraine, use a Ukrainian bank account, have no employees, and not sell excise goods.
Income from the sale of goods up to €2,000 per year will not be taxed.
The preferential rate applies if annual income does not exceed 834 minimum salaries – approximately UAH 7.2 million in 2026. If this threshold is exceeded, the standard rate of 18% will apply.
If the law is adopted, work on online platforms will not be considered employment, provided the operator is registered with the tax authorities.
According to the Ministry of Finance, the adoption of the bill could increase state budget revenues by UAH 14 billion.
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