The Cabinet of Ministers of Ukraine has approved a new bill concerning the taxation of income derived from digital platforms.
This information comes from the Ministry of Finance of Ukraine.
On August 27, 2025, the Cabinet approved the bill "On Amendments to the Tax Code of Ukraine and Other Legislative Acts Regarding the Implementation of International Automatic Exchange of Information on Income from Digital Platforms".
Information about the incomes of users who are tax residents will be sent to the State Tax Service from both platform operators and foreign tax authorities.
Taxpayers who fall under the new conditions will not need to submit separate declarations, as the digital platform operator will act as the tax agent.
The personal income tax (PIT) rate for individuals who are accountable sellers will be up to 5% if they have opened a separate bank account for revenues from the platforms.
This rate will also apply if such individuals are not self-employed, do not have hired employees, their annual income does not exceed 834 minimum wages (approximately UAH 6.7 million as of January 1, 2025), and they are not engaged in trading excise goods.
For those who do not meet these criteria, the general PIT rate remains at 18%. If no more than three sales have been made through the platform in a year, up to a total of EUR 2,000, the existing current account opened for personal needs may be used.
Income from sales through platforms that does not exceed 12 living wages per year (in 2025, this is UAH 36,336) is not taxable.
This means that one-time small sales of household items will remain outside the tax burden.
For businesses and taxpayers, these changes mean simplified administration and reduced risks of tax audits.
For the government, it represents a strengthened fight against the shadow economy by increasing income transparency.
All proposed norms are aimed at fostering the digital economy and enhancing tax culture among taxpayers.
This will also encourage the exit of user incomes from the shadow and promote transparency in financial transactions. The adoption of the law is a necessary step for Ukraine's integration into the international tax information exchange system.
The bill is set to be reviewed by the Verkhovna Rada of Ukraine.
This approval is a significant move towards harmonizing tax legislation with European norms and fulfilling Ukraine's obligations as a candidate for EU membership.
