The Ukrainian Parliament has passed a bill establishing a tax on income earned through digital platforms [1].
This legislation targets the growing gig economy and online marketplaces to formalize taxation and increase budget revenues. By requiring platforms to collect taxes automatically, the government aims to reduce tax evasion among independent contractors, and short-term renters [2].
The new law applies to a wide range of digital services, including ride-hailing apps like Bolt, accommodation services such as Booking, and online marketplaces like OLX [3]. It also covers food delivery and taxi services [3].
Under the approved framework, the tax will not be collected on annual income up to 2,000 euros [1]. For earnings that exceed this threshold, a tax rate of 10% will be applied to the remaining amount [1]. These taxes will be collected automatically by the platforms themselves [1].
The legislative process has seen some volatility. While the Cabinet of Ministers approved changes on March 30, 2026 [4], other reports indicated that a related government bill, No. 14025, was removed from the agenda on Feb. 25, 2026 [5]. Despite these contradictions in the legislative timeline, the first reading of the project has proceeded [1].
Government officials said the move is necessary to ensure that digital services contribute to the national budget. The rules are scheduled to take effect in 2027 [1].
“The tax will not be collected on annual income up to 2,000 euros.”
Ukraine is shifting toward a digital-first tax collection model, mirroring trends seen in the European Union. By placing the burden of collection on the platforms rather than the individual, the state minimizes administrative overhead and closes loopholes for freelancers and small-scale entrepreneurs who previously operated in the informal economy.
