Tax changes in 2026: what awaits Ukrainians

In 2026, Ukraine may introduce new tax rules that will significantly affect the majority of citizens. It is planned to introduce a fee for online sales.

During the program on Ukrainian Radio, the managing partner of EvrikaLaw JSC, Andriy Shabelnikov, noted that the draft law is still being discussed and has not even passed the first reading. The tax committee’s initiative provides that all online sales will be subject to a 10% tax. The collection will be carried out not by the sellers themselves, but by online platforms that will act as tax agents.

“Those who regularly trade through platforms will be required to pay taxes. Platforms are required to ensure that these payments are paid, because they act as tax agents and legal entities that collect taxes,” he explained.

If a user sells, for example, his old TV through a platform, then he is not required to pay tax. However, as the expert noted, the tax will still be withheld and later refunded.

Shabelnikov emphasized that the specific details of the new rules will become known only after the draft law is discussed in the Verkhovna Rada. However, it can already be said today that Ukrainians will probably have to get used to the new system of electronic control over online trading in 2026. On the one hand, this will provide additional revenue to the budget; on the other hand, it may create inconvenience for ordinary citizens.