What changed and when
Ukraine’s State Tax Service reports that Law No. 4903-IX was officially published on October 23, 2026. The law introduces rules associated with the automatic exchange of information on income earned through digital platforms, broadly aligned with the DAC7 model. The reform affects people who sell goods through marketplaces, provide personal services online, rent property or vehicles through platforms, and operate digital platforms themselves.
The effective dates are important. Certain provisions became effective on October 23, 2026, including a reduced personal income-tax rate for individual income from renting residential or non-residential real estate. The reported rate is 5% instead of 18%. The law also introduces a land-tax exemption for qualifying land connected with real estate destroyed through armed aggression, provided the relevant information appears in the official register of damaged and destroyed property. That exemption applies retroactively from January 1, 2026.
What begins on January 1, 2027
The principal digital-platform rules begin in 2027. They cover income from:
- Sales through online marketplaces;
- Rental of residential or non-residential property and parking spaces;
- Vehicle rentals; and
- Personal services such as repairs, transport, freelance work, and similar activities.
The special regime provides for a 10% personal income-tax rate when the statutory conditions are satisfied and income remains within the annual threshold of 834 minimum salaries. The reported rate for the excess amount, or where the regime’s conditions are not met, is 23%. The State Tax Service also states that no additional military levy is imposed on income taxed under these specified rules.
Platform-operator obligations
Digital platforms will become tax agents for covered transactions. Operators must register with the State Tax Service, collect information about sellers and service providers, withhold and remit tax where required, and submit annual reports. Platform operators must complete registration by January 1, 2027. Cross-border information exchange will allow Ukrainian authorities to receive information about Ukrainian residents’ income earned through foreign platforms.
Practical preparation
A marketplace seller should begin by keeping transaction-level records showing gross receipts, platform commissions, refunds, dates, and the identity of the platform. A landlord should distinguish direct leases from platform-mediated rentals and retain contracts, payment statements, and evidence supporting the applicable rate. Foreign freelancers should reconcile platform statements with Ukrainian tax records before the first 2027 reporting cycle.
The most useful planning step is to create a 2026–2027 income map now: identify each platform, classify the activity, calculate expected annual income, and determine whether the 10% threshold and other conditions are likely to be satisfied. This will reduce the risk of treating commercial platform income as casual private transfers.