Starting in 2025, Ukrainians who earn money through digital platforms — taxis, delivery, renting housing or vehicles, and selling goods online — may fall under new tax rules. Bill No. 14025 provides for the introduction of an international system of automatic exchange of income data and bringing national legislation into line with EU standards.
The following will be subject to taxation: rental of real estate, including residential and non-residential real estate and parking spaces; provision of personal services; sale of goods; rental of vehicles. Thus, the law will cover companies OLX, Prom, LUN, Kabanchik.ua, Booking and taxi services.
Under current legislation, individuals must open a sole proprietorship or pay tax on all income at a rate of 18% plus 5% military levy. The new bill proposes to reduce taxes to 5% and simplify the taxation process: the payment platform will be able to automatically calculate and remit the tax, exempting the individual from filing tax returns.
Benefits will apply to residents who have reached the age of 18, have an account for reporting transactions, do not sell excisable goods, do not use hired labor and are not self-employed. The maximum amount of income for simplified taxation during the year cannot exceed 834 minimum wages established by law as of January 1 of the reporting year.
Individuals who have made no more than three sales through one platform during the year for an amount of up to 2,000 euros are exempt from paying taxes. Experts note that draft law No. 14025 will simplify the work of thousands of Ukrainians, reduce tax pressure, and ensure legal accounting of income in accordance with Ukraine's international obligations to the IMF and EU norms.
