Tax consultant Mykhailo Smokovych analyzed changes for entrepreneurs, employers, and citizens selling goods online or renting real estate. Some norms are already in effect, while others will be implemented gradually throughout 2027. He shared this information on his YouTube channel.
Taxes and Reporting: What Has Changed Since Fall 2026
Real estate rental. As of October 23, the personal income tax for individuals from rental income has been reduced from 18% to 5%. The military tax remains at 5%, thus the total burden under the new rate is 10%.
The State Tax Service separately describes a case when the owner rents property to another individual who is not self-employed. The landlord independently declares income and pays taxes. The important date for receiving money: income earned before October 23 does not automatically transition to the reduced rate.
For instance, from 10,000 UAH of rental income at a rate of 5% personal income tax and 5% military tax, the total tax amount is 1,000 UAH. This calculation is for an individual under the relevant conditions, not a new single tax rate for entrepreneurs.
Employer Reporting. The State Tax Service informs that reports on the contribution to support the employment of persons with disabilities for the I–III quarters of 2026 must be submitted no later than November 9. If the contribution has been accrued, the deadline for payment is set for November 19.
Payers of the contribution are employers with an average number of employees of eight or more who have not met the employment quota for persons with disabilities.
At the same time, the absence of an obligation to pay the contribution does not mean the absence of reporting. According to the tax service's explanation, employers with one to seven employees complete only the title part of the report, lines 01–08. The rest of the relevant indicators remain blank in electronic form.
Business Rules: What Changes to Prepare for in December and 2027
Work during alarms. Smokovych drew attention to the end of the transitional period on December 4 as per Cabinet Decision No. 1092. To operate at a yellow threat level, provisions for protecting people must be in place: shelters, dual-purpose buildings, or appropriately equipped safe areas.
Additionally, businesses must inform employees and visitors about the threat and provide necessary information at the entrance. Available external shelters can also be used in accordance with established requirements.
Zheleznyak proposed reviewing the rules for work during alarms, although the proposal itself does not change the existing ruling. The criminal liability mentioned in the video is also not an automatic punishment for an open establishment: it requires establishing all circumstances and elements of the offense.
Sales through digital platforms. Key norms of the new regime will begin operating on January 1, 2027. For individuals, the following is provided:
- a tax-exempt threshold of up to 2000 euros per year for income from sales of goods via platforms;
- a 10% rate for meeting established conditions within the annual threshold equivalent to 834 minimum wages;
- a 23% rate for the amount exceeding this threshold, as well as appropriate consequences for losing the right to a special regime.
The 2000 euro threshold does not apply to all types of online earnings, including services. If a person sells goods on multiple platforms, the incomes will be considered collectively. Opening multiple accounts does not create a separate tax-free limit for each one.
Platform operators will act as tax agents and will transfer information about income. For entrepreneurs, it is important to correctly indicate their status on the platform and ensure the data matches tax records.
International packages. New rules provide VAT on purchases from foreign marketplaces from the first euro of value. The tax must be included in the price during order processing. For non-commercial shipments up to 45 euros, the benefit remains.
However, the passage of the law does not mean an immediate increase in the price of every order. According to government reports, the new model of taxation of international packages is not expected to take effect before July 2027. This deadline should be taken into account when planning purchases and expenses.