Марія Бровінська Money 24 March 2025, 10:49

The Ministry of Finance is considering the option of taxing the activities of OnlyFans models, Glovo couriers, Bolt taxi drivers, Booking landlords, and all other users of digital platforms. How much will they have to pay?

An initiative is being prepared in Ukraine, according to which they plan to tax well-known Ukrainian and foreign online platforms. In particular, these include taxi services, delivery, rental, streaming services, etc. In this case, everyone who receives income from working as a courier, taxi driver, renter, and content maker will have to pay taxes.

Legalize everyone

The government bill, according to the authors, should introduce a special taxation system for people who earn unofficially on online platforms. This document is called part of European integration and one of the IMF conditions.

The main objective of this initiative is to ensure compliance with the requirements of the multilateral DPI (Digital Platforms Initiative) agreement, which is part of international efforts to combat tax evasion through digital platforms. According to the agreement, automatic exchange of tax information between countries is envisaged, which gives tax authorities access to data on the income of persons selling goods or services through such platforms.

Currently, 29 countries are signatories to the agreement on automatic exchange of information, including both EU countries (Germany, Poland, Spain, the Netherlands, etc.), and countries of North and South America: Canada, Argentina, Colombia, and Costa Rica. Interestingly, the United States has not signed the relevant agreement, so the law will not apply to earnings from American services. At the same time, there are a considerable number of popular platforms for earning money in Ukraine created by countries that are signatories to this document. In particular, Bolt (Estonia), Glovo (Spain), Booking (Netherlands), and OnlyFans (Great Britain).

How much will you have to pay?

The bill stipulates that a person who uses an online platform as a source of income must pay 5% personal income tax (PIT) and 5% military levy, for a total of 10%.

In this case, it will probably not be necessary to become an individual entrepreneur (FOP). However, if the annual income exceeds UAH 5 million, the person will have to pay the full personal income tax rate — 18%, not 5%.

According to the draft law, any of the following activities carried out through a platform for remuneration will be subject to taxation:

Leasing real estate — if a person rents out real estate (residential or non-residential) or parking spaces.
Leasing of vehicles — if a person rents out cars or other vehicles.
Personal services — if a person provides any services related to their personal skills or knowledge (for example, consulting, repairs, training).
Selling goods — if a person sells any goods through the platform.

However, if a person acts as an employee of the platform (for example, an employee of the company that operates the platform), their activities are not considered reportable in this context. That is, this only applies to those who independently sell or provide services through the platform for a fee.

With this taxation, models, couriers and other independent contractors do not deduct funds to the pension fund, since their status does not provide for automatic contributions. They can voluntarily conclude a social insurance contract and pay contributions, but this is not mandatory. The minimum rate for such contributions per month is 1760 UAH SVC (22% of the minimum wage), but depending on the contract, this amount may be different.