The Verkhovna Rada supported in the first reading draft law No. 15111-d on taxation of digital platforms.
This was reported by the press service of the parliament.
In the first reading, 234 MPs voted for it.
The bill provides that from January 1, 2027, platforms such as Glovo, Uklon, Bolt, and Uber will automatically begin to collect income tax from users of platforms such as Glovo, Uklon, Bolt, and Uber at a preferential rate of 5% (plus 5% military levy).
This will not require registration or opening a special account. To qualify for the preferential rate, the seller must be a resident of Ukraine, use a Ukrainian bank account, have no employees, and not trade in excisable goods.
Income from the sale of goods up to €2 000 per year will not be taxed. To benefit from the preferential rate, annual income must not exceed 834 minimum wages (approximately UAH 7.2 million as of 2026), otherwise the income will be taxed at a rate of 18%.
If the bill is passed, work on online platforms will not be considered an employment relationship if the operator is registered with the tax office.
According to the Ministry of Finance, the adoption of the bill will increase state budget revenues by UAH 14 billion.
- This is one of four tax bills that the IMF requires to be passed in order to extend Ukraineʼs loan program. On April 7, deputies already passed one of them, extending the military levy at a rate of 5% for three years after the war.
- Among other IMF requirements: to cancel the tax exemption for international parcels and to cancel VAT exemptions for individual entrepreneurs whose turnover exceeds UAH 4 million.
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