The first stage of implementing the law adopted by the Ukrainian Parliament on amendments to the Tax Code of Ukraine and other legislative acts concerning the introduction of international automatic exchange of information on income earned through digital platforms and the taxation of such income has begun.
On 29 October 2026, the State Tax Service of Ukraine, acting as Ukraine's competent authority, joined the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI MCAA).
Accession to the agreement establishes the legal framework for the automatic exchange of information on income earned through digital platforms between Ukraine and foreign partner jurisdictions and supports the implementation of international tax transparency standards.
At the same time, accession to the DPI MCAA is a prerequisite for the entry into force of provisions of Ukraine's Tax Code concerning the international automatic exchange of such information.
Under Ukrainian Law No. 4903-IX of 9 June 2026, these provisions will enter into force on 1 November 2026, but not before Ukraine's competent authority has joined the agreement.
Accession to the DPI MCAA will facilitate the further implementation in Ukraine of the OECD Model Rules for Reporting by Platform Operators and bring national legislation closer to European Union requirements, particularly the DAC7 Directive.
Important: Taxation of income earned through digital platforms under the new rules will begin on 1 January 2027. However, platform operators are required to register with the State Tax Service by the end of 2026.
The changes will apply to Ukrainian and foreign companies providing digital services and operating in the Ukrainian market, including ride-hailing, delivery, accommodation rental and online marketplace services, such as Bolt, Uklon, Airbnb, Globo and Uber.
The measures aim to harmonise Ukrainian legislation with EU law, bring previously undeclared income into the formal economy and ensure equal conditions for all market participants.
A single personal income tax payment of 10% will be introduced. This tax will be withheld from individuals' earnings and transferred to the state budget by the platform operator acting as a tax agent.
Before the legislative changes take effect, the tax burden on individuals' income consists of 18% personal income tax and a 5% military levy, amounting to a combined rate of 23%.
The new approach reduces the tax burden on individuals while encouraging the formalisation of income generated through the digital economy.
The new tax regime will be available to individuals who:
- Work without hired employees.
- Earn income within the established annual threshold of up to 834 minimum monthly wages (approximately UAH 7.2 million in 2026).
- Do not sell excisable goods.
- Conduct reportable activities through platforms whose operators are duly registered with the State Tax Service.
Importantly, income of up to €2,000 per year from the sale of goods through digital platforms will be exempt from taxation. There will be no limit on the number of such transactions.
This means that occasional sales of personal and/or second-hand items will not be taxed, provided the total income does not exceed €2,000 annually.
Furthermore, individuals will not be required to submit tax declarations for income earned through digital platforms. All calculations, tax withholding and transfers to the state budget will be handled by the platform operator.
Platform operators will also be exempt from duplicate reporting to the State Tax Service. Information on sellers' income will not need to be included again in other tax reports but will instead be submitted under a dedicated reporting procedure established for digital platforms.
Further information on the entry into force of the necessary implementing regulations will be published separately.
