Ukraine plans to introduce a new tax for employees of online platforms: details

Ukraine is planning to introduce a new tax for online platform employees. Find out who will be affected, how the rate will be calculated, who will be responsible for payment, and what is the liability for evasion

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Ukraine is planning to adopt a law according to which users of digital platforms that receive income from their activities will have to pay a 10% tax. This will apply to both Ukrainian and international services, such as Bolt, Uklon, Glovo, Booking, OnlyFans, OLX, etc. The draft law initiated by the Cabinet of Ministers has already been published on the website of the Ministry of Finance of Ukraine.

Why is a new tax being introduced?

The European Union has the DAK7 Directive, which obliges marketplaces to annually report the income of sellers doing business on their platforms. This way, governments receive complete information about entrepreneurs, the number of transactions, and the amounts they received as income from certain platforms. Accordingly, the introduction of taxes in Ukraine should promote transparency of income received through digital services and prevent tax evasion.

The new draft law is part of Ukraine's European integration and meets the requirements of the International Monetary Fund (IMF). It aims to fulfill obligations under the DPI (Digital Platforms Initiative) multilateral agreement, which provides for the automatic exchange of tax information between countries.

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Who will have to pay the tax?

The new law will apply to:

● Tutors and consultants;

● Sellers of goods on OLX, Etsy and similar platforms;

● Landlords (housing, transportation, parking spaces)

● Taxi drivers and drivers of Bolt, Uber, Uklon, etc;

● Couriers of Glovo and other services;

● Content makers of OnlyFans and other platforms.

At the same time, the law will not affect persons who are employees of companies that manage platforms, as well as those who receive income from digital services not directly (for example, advertisers).

How will the tax be calculated?

The general tax rate is 10%, which includes:

● 5% personal income tax (PIT),

● 5% military duty.

For example, if a person earns UAH 30,000 per month through the platform, he or she will have to pay UAH 3,000 in tax.

To avoid problems with the tax authorities, you should consult with business lawyers in advance. Specialists will help you choose the optimal taxation model, explain the peculiarities of the new legislation and tell you how to declare your income correctly. So, if you have any questions about taxation, please contact Visit Ukraine specialists. Our experts will provide detailed advice on your situation, help you avoid fines and properly formalize your financial transactions.

We remind you! News about the revision of taxes for Ukrainian business is spreading online. Read why the information about the tax increase for sole proprietors is not true and what reforms will be implemented for entrepreneurs in Ukraine in our previous article.

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