In Ukraine, there is again talk about taxation of digital platforms — an initiative that has failed several times in parliament but remains one of the key challenges of 2026. It concerns the introduction of a special model for taxing income earned through online platforms, as well as the possible cancellation of exemptions for customs clearance of parcels. This is reported by the YouTube channel "Iron MP".
As explained by people's deputy Yaroslav Zheleznyak, the bill regarding platforms is being prepared with the participation of the Ministry of Finance of Ukraine and is part of Ukraine's international obligations, particularly to the IMF. The document stipulates that digital platforms will become tax agents and will automatically withhold 10% of user income — 5% personal income tax and 5% military tax.
Taxation of digital platforms in Ukraine: what is being proposed
The mechanism provides for a simplified model for individuals who earn through services like Uber, Bolt, Glovo, Uklon, or YouTube. The main parameters of the initiative are:
- automatic withholding of 10% tax without registering as an individual entrepreneur;
- no obligation to pay the single social contribution;
- increased income limit to 2000 euros for non-systematic earnings;
- one account and minimal administration.
This model is supported by some service platforms, as it reduces legal and tax risks for both companies and contractors.
Taxes on platforms and parcels: why the bill is blocked
At the same time, large marketplaces — Prom, Rozetka, OLX, oppose it. They emphasize that they do not control direct payments between buyers and sellers, and therefore cannot effectively fulfill the role of tax agent. There is a risk that sellers will go underground — to social networks and informal sales channels.
Additional tension is created by the Ministry of Finance's idea to abolish the exemption for tax-free import of parcels up to 150 euros. The intention is that all parcels should be subject to taxes and duties. This provision is planned to be added to the bill between the first and second readings, making it politically toxic. It is precisely for this reason that the document did not achieve the required number of votes in the hall twice.
Zheleznyak predicts that in 2026, the story of the taxation of platforms in one form or another will be adopted, but there will be a separate and complicated political struggle regarding parcels.
Earlier, people's deputy Yaroslav Zheleznyak commented on the new investigation by journalist Mykhailo Tkach, which concerns the presence abroad of key figures in the NABU cases: Mindich and Tsukerman.