Ukraine has introduced a tax framework for individuals earning money through digital platforms, including marketplaces and rental or service applications. Covered activities include selling goods, renting out property or vehicles, and performing services arranged through an online platform.

The State Tax Service reported the changes on Tuesday, November 3. They stem from Law No. 4903-IX of June 9, 2026, which amended the Tax Code and provided for automatic international exchanges of platform-income information.

Annual proceeds of up to €2,000 from the sale of goods are excluded from general taxable income, with the hryvnia equivalent calculated at the central bank’s January 1 exchange rate. The exemption applies only to goods sales. Qualifying platform income is taxed at 10% up to an annual ceiling equal to 834 minimum monthly wages, while the excess is included in annual taxable income at a 23% rate.

A platform operator crediting income to a Ukrainian resident will act as the seller’s tax agent. Access to the 10% rate requires compliance with several conditions, including use of a disclosed Ukrainian payment account, cash-only settlement through that account, no hired labor, no sanctioned status and no sales of excisable products. Information may also reach Ukrainian authorities through foreign tax administrations.