“The income of Ukrainians from online sales and renting housing through digital platforms can be taxed 5%.”, – WRITE: www.unian.ua
The income of Ukrainians from online sales and renting housing through digital platforms can be taxed 5%.

As noted on the website of the Verkhovna Rada, we are talking about documents №14025 and # 14026, which are offered changes to the Tax and Civil Code. Both laws were registered in the session hall on September 9.
According to the government representative in the Verkhovna Rada Taras Melnychuk, the following areas of activity will be subject to taxation: renting residential and commercial real estate, as well as any other real estate and parking spaces, personal services, sale of goods and rental vehicles. That is, the activity on the platforms Olx, Prom, Rozetka, Kabanchik, Uber, Uklon, Bolt, Booking and a number of others will be taxed.
For individuals receiving income through digital platforms, the bill introduces a special tax regime. If the user meets the requirements, he will be able to pay a 5%tax. The duties of the tax agent will be assigned to platform operators.
At the same time, if during the year an individual makes no more than three sales of up to 2 thousand euros (ie about 100 thousand UAH), he will be able to use his own bank account without opening a separate account for business activity.
It is noted that the need to adopt a law in the government is explained by the renewal of Ukrainian tax legislation to EU norms and organization of economic cooperation and development (OECD).
Now these laws should be considered by the Verkhovna Rada.
Taxation of income from online platforms in UkraineOn August 27, the Cabinet approved a bill on amendments to the Tax Code on taxation of income from digital platforms. According to the document, a PIT rate will be applied to 5% under certain conditions for the income of individuals – accountable sellers. For all other cases, the total PIT rate will be 18%.
This document contains some differences from the initial version of the bill approved by the previous government at the end of April 2025.
The bill caused conflicting reactions among experts. Some said that its acceptance would lead to “twisting nuts” for ordinary citizens who sell used goods and disclosure of “bank secrecy”. At the same time, others argued that this is an important step towards European integration, which will facilitate the shadowing of the economy and simplify activities for those who earn through digital sites.
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