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Валентин ШнайдерMoney
19 September 2025, 13:21
2025-09-19
The Cabinet plans to tax Glovo, OLX and Uklon from January 1: the 2026 budget already includes the corresponding revenues
From the beginning of 2026, platforms such as Uklon, Uber, Bolt, Glovo, OLX and Prom.ua can withhold taxes from the income of their users (drivers, couriers and private sellers, etc.). The rate is 10% (5% personal income tax + 5% military levy), and small one-time sales up to the annual limit will be exempt. The 2026 state budget already includes an expected revenue of UAH 14 billion from the new model.
From the beginning of 2026, platforms such as Uklon, Uber, Bolt, Glovo, OLX and Prom.ua can withhold taxes from the income of their users (drivers, couriers and private sellers, etc.). The rate is 10% (5% personal income tax + 5% military levy), and small one-time sales up to the annual limit will be exempt. The 2026 state budget already includes an expected revenue of UAH 14 billion from the new model.
Forbes reports on the details of the initiative. The bill makes platforms tax agents: the service automatically calculates and transfers 5% of personal income tax and 5% of military duty from the user’s remuneration, without any additional actions on his part. For household sales on marketplaces, a «tax-free cushion» appears: if the amount of transactions per year does not exceed 12 subsistence minimums (36,336 UAH in 2025; 39,936 UAH in 2026), tax is not charged. At the same time, for more than three sales per year or amounts exceeding the equivalent of €2,000, the seller will have to open a separate account.
The goal is to legalize platform income and simplify mutual settlements: by analogy with the «Google tax» (when VAT is paid for non-resident digital service providers), here the platform itself becomes the operator of tax payments for the user. The Cabinet also ties the reform to European integration obligations and international exchange of information on income from digital platforms with tax services of more than 30 partner states.
The services themselves mostly support the approach and are preparing for technical implementation. Carriers are expected to keep prices at market levels and be shaped by the balance of supply and demand; delivery operators do not predict sharp price increases. For some performers, the new model may be more financially beneficial than working as an individual entrepreneur with a higher tax burden, as a fixed 10% is withheld from the actual remuneration and there is no separate reporting.
The document was procedurally re-registered due to a change in government; the parliament must approve it by the end of the year so that the planned revenues are correctly included in the 2026 budget. The industry asks not to delay the first reading in order to give businesses time to prepare for the start on January 1.
Previously, dev.ua wrote about how, in the first six months of 2025, foreign companies providing electronic services to Ukrainians paid the so-called «Google tax» 19,4% more than in the same period in 2024.
«It seemed like the law was written in GPT chat.» Hetmantsev reported on the chances of the law on virtual assets being passed and whether those who trade crypto at a loss will pay taxes
Svyrydenko’s government has introduced a bill to the Rada that would force OLX, Prom, and other digital platforms to report to the Tax Service the income of «accountable sellers.» It is already under consideration by the committee.
