A draft law has been registered for consideration by the Verkhovna Rada, which proposes to introduce a special regime for taxation of household income in Ukraine. The document provides for the possibility for families to officially earn extra money and legalize their small incomes without registering as an individual entrepreneur.
A draft law has been registered for consideration by the Verkhovna Rada, which proposes to introduce a special regime for taxation of household income in Ukraine. The document provides for the possibility for families to officially earn extra money and legalize their small incomes without registering as an individual entrepreneur.
One of the initiators of the bill, the head of the VRU Finance Committee, Danylo Hetmantsev, noted that the Rada will not introduce any new taxes — at least in this convocation. According to him, the bill, which some perceived as a new tax, actually offers only a voluntary way to pay an existing tax, but at a significantly reduced rate.
Bill No. 15449 "On Amendments to the Tax Code of Ukraine Regarding the Introduction of a Voluntary Regime of Preferential Taxation of Household Income" concerns ordinary Ukrainian families and citizens who earn small part-time jobs but do not have the desire or ability to open an individual entrepreneur.
These are tutors, freelancers, nannies, home repair or beauty masters, as well as those who sell their own products or vegetables. The main conditions are the absence of hired workers, work without licenses and an annual household income of up to 834 minimum wages. In 2026, the minimum wage is 8,647 UAH, so this is approximately up to 7.21 million UAH per year.
You can enter this mode exclusively on your own initiative - to do this, an authorized person in the family simply submits an application in electronic form.
Under this special regime, instead of the standard 18% personal income tax (PIT), a preferential rate of 5% of income from “microbusinesses” is proposed. In addition, military duty will be paid from such income.
The main tax feature is family declaration: a family will be able to deduct the total subsistence minimum for each family member from their total income and add up tax deductions. This will allow them to reduce their final tax for the year, and in some cases even refund part of the personal income tax paid for official work from the budget.
"The taxation mechanism proposed by the bill provides for
determining the total taxable income of a household,
reducing such income by the guaranteed tax-free minimum for each household member and determining the estimated tax amount. If tax has already been withheld from the income of individual household members in an amount greater than the estimated tax amount
households, the right to a tax deduction arises," the explanatory note says.
The authors of the bill believe that the new rules will encourage Ukrainians to come out of the "shadow" and voluntarily pay taxes. In their opinion, this will untie the hands of microbusiness, simplify reporting and make the tax system more fair. In addition, the document is designed to protect the rights of buyers and support families with low incomes.
If the Verkhovna Rada supports the bill, it will come into force on January 1, 2027.
