The draft proposes a 5% individual income tax for qualifying Ukrainian resident sellers.
Ukraine’s parliament is reviewing draft law No. 14025 on 9 September 2025, which will tax income earned by individuals through online platforms.
The draft proposes a 5% individual income tax for qualifying Ukrainian resident sellers, withheld by the platform. Sellers must have a dedicated current account for transactions and provide its details to each platform, although this is not required for sellers making three or fewer sales per year totaling up to EUR 2,000.
The proposed law will require digital platform operators to identify sellers and report their income under the Multilateral Digital Platform Income Agreement (DPI MCAA). The Tax Code will also hold platform operators accountable for failing to meet these obligations.
The law aims to harmonise Ukraine’s tax rules with EU and OECD standards and enable international automatic exchange of information on digital platform income.
Earlier, the Ukrainian government approved a draft law introducing new rules for reporting and exchanging information on income earned through digital platforms on 29 April 2025.
