The Cabinet of Ministers plans to introduce a new taxation model for the platforms Uklon, Uber, Bolt, Glovo, OLX and Prom.ua
The Cabinet of Ministers plans to introduce a new taxation system for platforms such as Uklon, Uber, Bolt, Glovo, OLX and Prom.ua from January 1, 2026. Services will become tax agents and automatically withhold 10% of users’ income: half as personal income tax, the other half as a military levy. This is reported by Forbes.
The State Budget 2026 has already taken into account expected revenues from this model in the amount of UAH 14 billion. According to the draft law, the platforms themselves will automatically calculate and remit 5% of the personal income tax and 5% of the military levy from the user’s remuneration, without the need for his additional actions.
There is a “tax-free limit” for household sales on marketplaces: if the annual amount of transactions does not exceed 12 subsistence minimums (36,336 UAH in 2025 and 39,936 UAH in 2026), the tax is not charged. At the same time, in case of more than three sales per year or an amount exceeding €2,000, the seller will be required to open a separate account.
The goal of the reform is to legalize income from digital platforms and simplify mutual settlements. By analogy with the “Google tax” (VAT for non-resident providers of digital services), in this case the tax operator is the platform, not the user himself. The Cabinet of Ministers also emphasizes the importance of innovation for European integration obligations and the international exchange of tax information with more than 30 partner countries.
Most platforms have supported the approach and are already preparing for technical implementation. Carriers predict that prices will be shaped by the market balance of supply and demand, so no significant price increase is expected; delivery operators also do not anticipate drastic changes. For some performers, the new scheme may prove to be even more profitable than working as a sole trader with a higher tax burden, because it provides for a fixed 10% of the actual remuneration without additional reporting.
The document is currently re-registered due to the change of government. The Verkhovna Rada must adopt it by the end of the year so that the revenues included in the 2026 budget are correctly taken into account. Industry representatives call on the parliament not to postpone the consideration in the first reading, so that businesses have time to prepare for the launch of the new model from January 1.
