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Ukraine’s parliament has approved the so-called "OLX tax" law, introducing new rules for taxing income earned through online marketplaces. The changes will take effect on January 1, 2027.
According to Finance Minister Serhii Marchenko, the law implements international standards for the automatic exchange of income information in line with EU DAC7 and OECD requirements.
Key changes
- A unified 10% personal income tax (PIT) will apply instead of the current effective tax burden of up to 23%.
- Digital platforms will act as tax agents, meaning users will not need to file separate tax declarations for transactions covered by the system.
- Platforms will be responsible for calculating, withholding, and transferring taxes to the state.
- The new rules will come into force on January 1, 2027.
Who will not pay the tax?
The legislation includes a protection mechanism for ordinary citizens selling used personal belongings.
- Sales of goods through digital platforms will be tax-free up to €2,000 per year.
- Occasional sales of personal items are not expected to be treated as commercial activity.
- Transactions below the threshold will generally not be subject to taxation as business income.
Expected impact
The government estimates the new rules will generate around UAH 14 billion annually for the state budget. Officials say the funds will be directed exclusively toward Ukraine’s security and defense needs during wartime.
The measure is also part of Ukraine’s commitments under its cooperation program with the International Monetary Fund.
