Law No. 15111-d Passed by the Verkhovna Rada
Ukraine’s parliament has approved draft law No. 15111-d, which introduces taxation on earnings generated through digital platforms. Under the new rules, a 10% levy applies, comprising a 5% income tax and a 5% military surcharge. The legislation also sets an annual tax-free threshold of 2,000 euros for goods sold via these platforms. This move affects around 400,000 Ukrainians who earn income through ride-hailing, delivery services, short-term rentals, and online marketplaces. The law aims to bring previously untaxed digital earnings into the formal economy.
Voting Breakdown and Support
The bill secured 241 votes in favor. The ruling Servant of the People faction provided the strongest backing with 168 votes. The Dovira parliamentary group cast 17 votes in support, while the For Life and Peace group added 16. Other factions—Restoration of Ukraine and For the Future—contributed 13 and 12 votes respectively. Non-affiliated deputies gave 8 votes, the Holos faction 6, and the inter-factional Smart Politics union 1 vote.
The Batkivshchyna and European Solidarity factions opposed the bill, casting no votes in its favor. In response, Batkivshchyna representatives denounced the decision as
'tax genocide'. While the law is intended to regulate income from digital services and improve financial transparency, its passage has sparked mixed reactions among lawmakers.
This legislative step marks a significant effort to legalize income from digital platforms, potentially increasing oversight of financial flows. However, opposition critics warn of adverse effects on small businesses and individual entrepreneurs, raising concerns about the overall tax burden. The law’s implementation is likely to fuel further debate both in parliament and across Ukrainian society.
The recent decision by Ukraine's parliament to impose a 10% tax on digital platform income has raised various concerns among stakeholders. For a deeper understanding of the implications and the reactions from different political factions, you can explore more details in our article about the recent tax legislation affecting online earnings.