Next year, Ukraine plans to implement new taxes and fees that will significantly boost the state budget. In particular, due to changes in tax legislation, the government expects to raise over 22 billion hryvnias from taxing digital platforms and introducing an excise tax on sugary drinks.
This is reported by Finway
Income Tax on Online Platforms
The government anticipates additional budget revenues through international automatic information exchange regarding income earned through digital platforms. This tax, which has already unofficially been dubbed the “OLX tax,” is expected to bring in about 14 billion hryvnias.
At the end of August, the Cabinet of Ministers approved a draft law concerning amendments to the Tax Code that regulate the taxation of citizens’ income from digital platforms. According to the document, for individuals who are accountable sellers, a personal income tax (PIT) rate of up to 5% will be established under certain conditions. For other cases, the general PIT rate of 18% will apply.
“This document contains some differences from the initial version of the draft law approved by the previous government at the end of April 2025.”
On September 10, the Cabinet submitted two draft laws to parliament regarding the taxation of citizens’ income from selling goods and services online. Ahead lies a review by the Verkhovna Rada, after which the final decision regarding the new taxation rules will be known.
Excise Tax on Sugary Drinks and Other Revenues
Another source of revenue will be the excise tax on sweetened or flavored waters, which is projected to contribute 8.5 billion hryvnias to the budget. Experts estimate that after the introduction of the excise tax, the price of carbonated water could increase by 2.5 times.
Additionally, the government plans to strengthen efforts to collect tax debts, which will allow for an additional 26 billion hryvnias to be raised from personal income tax, corporate profit tax, and value-added tax on goods, works, and services produced in Ukraine.
In total, the overall amount of additional resources expected to be obtained from the new taxes and fees is estimated at 48.5 billion hryvnias. The implementation of these changes has already sparked various assessments among experts: some fear increased tax pressure on citizens, while others emphasize the necessity of such steps for the de-shadowing of the economy and Euro-integration.