Taxes for freelancers and landlords: the government has allocated UAH 14 billion in the budget

According to information from “Telegraf”, as of 2026, it is planned to introduce taxation for taxi drivers, tutors, landlords, repairmen, and freelancers who receive income through online platforms or mobile applications without registering as individual entrepreneurs (FOP). The tax rate will be 10% or 23% depending on the chosen scheme.

It is essential to note that there are two primary options: if a person opens a special account to receive income from digital platforms, they will pay a 5% tax and a 5% military levy, totaling 10%. If the account is not opened, then the standard rates of 23% will apply (18% personal income tax and 5% military levy).

The journalistic investigation notes that opening a separate special account is mandatory: the money received into it must come exclusively from the digital platform. Lawyers point out that the bill has shortcomings, in particular that gross income will be taxed, not net income, which could lead to an increase in platform fees for users.

Currently, draft law No. 14025 “On Amendments to the Tax Code of Ukraine and the Law of Ukraine “On Banks and Banking Activities”, which concerns the automatic exchange of information on income from digital platforms, has already been registered in the Verkhovna Rada. The adoption of the document will take place, as this is a requirement of the European Union and the International Monetary Fund.

According to estimates, the new taxation will affect all Ukrainians over 18 years of age who sell goods or provide services through online services. Such platforms include both well-established and emerging services that facilitate convenient communication between sellers and buyers, as well as the management of financial transactions.

The new taxation system encompasses areas such as real estate and vehicle rentals, the sale of goods, and the provision of personal services. Studies have also shown that well-known platforms such as OLX, Uklon, Bolt, Airbnb, as well as a wide range of activities from home production to freelance work, will fall under the new rules.

According to plans, the new rules will not apply to intermediaries that serve the platforms themselves, such as payment systems and advertising services. Taxation will be carried out monthly, with platforms acting as tax agents automatically withholding taxes from payments.

The income limit on a special account will be set at 834 minimum wages, which is approximately UAH 6.7 million. If income exceeds this limit, payers will be required to file an annual declaration and pay taxes at the general rate.

Sellers operating without a special account will be able to make up to three transactions per year, each valued at up to EUR 2,000. Official sole proprietors will continue to operate in accordance with the usual rules and regulations. Lawyers emphasize that the new taxation regime focuses exclusively on gross income, which may create difficulties for individuals with significant business expenses.

Platform operators will be required to register with the tax authorities and submit annual reports, as well as maintain documents related to inspections for at least five years. Experts warn of a possible increase in administrative burden, as well as the likelihood of increased fees for users.