Ukraine’s State Tax Service has joined the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), paving the way for cross-border data sharing and a new 10% tax on platform income from 1 January 2027.
Ukraine’s Ministry of Finance announced that the State Tax Service, acting as the competent authority, signed the DPI MCAA on 29 October 2026. The agreement provides for the automatic exchange of information under the OECD Model Rules for Reporting by Digital Platforms, covering income earned by platform sellers in the sharing and gig economy and from the sale of goods.
The signing follows the publication of Law No. 4903-IX in the Official Gazette on 23 October 2026. Parliament approved the law in June 2026. It aligns Ukraine with Council Directive (EU) 2021/514 (DAC7) and the OECD Model Rules for Reporting by Platform Operators.
Why joining matters
The ministry said joining the DPI MCAA is a necessary condition for the Tax Code of Ukraine provisions on international automatic exchange of information to take effect. Under the law dated 9 June 2026, these provisions apply from 1 November 2026, but not earlier than the date the competent authority joins the agreement.
The agreement creates a legal basis for exchanging data with partner jurisdictions. Ukraine’s tax authorities will receive information on Ukrainians’ income on foreign platforms automatically, and vice versa.
New tax regime
Taxation under the new rules begins on 1 January 2027. Platform operators, both Ukrainian and foreign, must register with the State Tax Service by the end of 2026. They must also:
- collect and pass on information about sellers and service providers and their income;
- withhold individual income tax and transfer it to the budget for certain transactions; and
- submit annual reports to the tax authorities, with 2027 as the first reporting period.
Platform operators will withhold and pay the 10% individual income tax as tax agents. Until the law takes effect, income is taxed at 18% personal income tax plus a 5% military levy, a total of 23%.
The regime covers income earned directly through platforms from selling goods on marketplaces, renting out residential and non-residential property and parking spaces, renting vehicles, and providing personal services such as repairs, freelance work and transportation. The ministry cited Bolt, Uklon, Airbnb, Glovo and Uber as examples of affected companies.
Who qualifies
Individuals can use the regime if they:
- work without hired employees;
- earn within the annual limit of 834 times the minimum monthly salary, about UAH 7.2 million as of 2026;
- do not sell excisable goods; and
- operate through platforms whose operators are registered with the State Tax Service.
According to the Gazette summary, income above the limit is taxed at 23%
Exemptions and filing
Income of up to EUR 2,000 a year from the sale of goods through digital platforms is not taxed, and the number of such sales is not limited. One-off sales of personal or used items within that amount therefore fall outside tax.
Sellers need not file an income tax return on platform income, as operators handle calculations and transfers. Operators will not report the same income twice, because seller data will go through a special procedure for digital platforms.
Other provisions
Some parts of the law apply from 23 October 2026. Where an individual rents out residential or non-residential property directly to another individual who is not self-employed, and not through a platform, the income tax rate falls from 18% to 5%. Owners of plots where property was destroyed by Russian military aggression are exempt from land tax and rent for state-owned or municipally owned land, provided the data appears in the register of damaged and destroyed property. This applies retroactively from 1 January 2026.
The ministry said information on the entry into force of the necessary by-laws will also be published.
