“In Ukraine, a law that will pay taxes of anyone who earns through online platforms may be approved. This will apply to couriers, taxi drivers, tenants and content makers. The details were told in RBC Ukraine. On the website of the Ministry of Finance, in March 2025, the text of the bill appeared, which provides for the supplement of the Tax Code. The innovation should be defined as companies such as Onlyfans, Glovo, Uklon, Booking”, – WRITE ON: ua.news
In Ukraine, a law that will pay taxes of anyone who earns through online platforms may be approved. This will apply to couriers, taxi drivers, tenants and content makers.
The details were told in RBC Ukraine.
On the website of the Ministry of Finance, in March 2025, the text of the bill appeared, which provides for the supplement of the Tax Code. The innovation should define as companies such as Onlyfans, Glovo, Uklon, Booking, and will declare their users’ income.
How will the law work?
The bill was initiated by the Cabinet of Ministers. The document introduces a tax system for those who make it unofficially earn on the Internet. It also simplifies the access of such persons tax accounts. This is part of the DPI international initiative (DIGital Platforms Initiative) aimed at combating tax evasion. Lawyer Bogdan Yankiv explains that this procedure is a standard in the EU and works on the principle of DAC7 directive. For example, if a citizen of Ukraine passes housing through booking in Europe, the tax will receive payments.
To date, 29 countries are signaled by the signatories on automatic exchange of information, including Germany, Poland, Spain, the Netherlands, Canada, Argentina. The United States did not join the agreement, so the revenues received through US services will not get under the new law. At the same time, many popular platforms in Ukraine are derived from the signaries-Bolt (Estonia), Glovo (Spain), Booking (Netherlands) and Onlyfans (UK).
And what amount is it about?
The bill stipulates that everyone who uses online platforms will pay 5% of personal income tax (PIT) and 5% of military levy. The total rate will be 10%. For example, if the Glovo courier earns 20,000 UAH per month, he will have to pay UAH 2,000. If the annual income exceeds UAH 5 million, the PIT rate will increase to 18%. In this case, it will be more profitable to register the FOP, since this form of entrepreneurship provides other tax conditions.
According to the document, income from the rental of real estate, delivery of transport, provision of services (advice, repair, training) and sale of goods through platforms will be taxed. If a person is an official platform employee, the law will not extend.
And the responsibility?
Two models of new tax administration are now being considered. The first assumes that the platforms, such as Glovo or Bolt, will be tax agents – will automatically pay user taxes. The second model is responsible for the employees themselves, who have to report and pay taxes at the end of the year. According to lawyer Bohdan Yankiv, it is likely that the first option is implemented, and the platform will be responsible for tax maintenance.
In Ukraine, it will be difficult to avoid a new tax, as the platforms will report themselves to the tax. If a person is obliged to pay the tax on his own, he or she must open a special bank account from which funds will be automatically transferred to the budget. In case of non -payment, a fine of 25% of the income received is provided.
At the same time, people who work through platforms will not make automatic deductions to the Pension Fund. However, they can voluntarily conclude a social insurance agreement and pay the ESA for a month UAH 1760 to receive a pension in the future.
The law is expected to be approved this year, as it is one of the conditions of European integration.
Recall that Ukraine will also increase excise duty on tobacco. President Volodymyr Zelenskyy signed the relevant law at number 11090.
