The Ministry of Finance reported that the State Tax Service of Ukraine (STS) on 29 October 2026 joined the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Earned Through Digital Platforms (DPI MCAA). This creates the legal basis for the automatic exchange of data with other jurisdictions and initiates the process of implementing the new taxation rules.
Date of accession and legal basis
The State Tax Service (STS), as the competent authority, joined the DPI MCAA on 29 October 2026. The accession allows the exchange of information on income earned through digital platforms with foreign partners.
Law of Ukraine No. 4903-IX dated 9 June 2026 provides that the provisions on international automatic exchange come into force on 1 November 2026, but not earlier than the date the competent authority of Ukraine joins the agreement.
Who the rules affect and when they will take effect
The new rules for taxing income from digital platforms will take effect on 1 January 2027. Platform operators must register with the STS by the end of 2026.
The changes will apply to Ukrainian and foreign companies that provide digital services and operate in the Ukrainian market, including ride-hailing, delivery, accommodation rental and goods sales services such as Bolt, Uklon, Airbnb, Globo, Uber, and others.
Tax rate, reporting and tax-exempt threshold
For individuals, a single rate of personal income tax (PIT) of 10% will be introduced. The tax will be withheld and remitted to the budget by the digital platform operator, who will act as the tax agent; before these changes take effect, the tax burden is 18% PIT + 5% military levy, i.e. 23%.
For the sale of goods through digital platforms, a tax-exempt income threshold of up to 2000 euros per year is established with no limit on the number of sales. Individuals are not required to submit tax declarations on platform income; operators will also not carry out double reporting and will submit information under a special procedure for digital platforms.
