Ukraine’s Cabinet Approves New Taxes on Parcels and Income: What Changes Ahead for Citizens.

Analysis of Draft Laws as of April 1, 2026

According to TSN.ua: As of April 1, 2026, three legislative proposals have emerged that could significantly reshape taxation for consumers, small businesses, and the digital economy. These initiatives, approved by the Cabinet of Ministers on March 30, 2026, primarily aim to boost state budget revenues. The Ministry of Finance estimates they could generate approximately 60 billion UAH annually.

New Tax Measures on the Horizon

Under the proposed rules, a tax on international parcels will be introduced, alongside a restructuring of the military levy. A 5% tax rate will apply to income earned through digital platforms as part of a new model for monitoring earnings via online channels. For cross-border shipments, a VAT will be imposed, though gifts valued under €45 will remain exempt from taxation.

Additionally, the military levy will stay at 5% and continue even after martial law ends. For individual entrepreneurs (sole proprietors) in Groups 1, 2, and 4, a monthly fee of roughly 850 UAH is suggested—equivalent to 10% of the minimum wage. The revenue cap for the simplified tax regime will be set at 834 times the minimum wage.

Serhiy Marchenko stated that 'the changes aim to de-shadow the economy, create a level playing field for competition, and fund key state needs.'

As a result, these draft laws could profoundly alter the financial landscape for both consumers and entrepreneurs operating in Ukraine.

The introduction of these tax initiatives may increase the financial burden on small businesses and consumers, while simultaneously serving the government’s goal of filling the budget. Amid Ukraine’s continuously shifting economic conditions, these proposals—if enacted—could become a pivotal factor in shaping the business environment and encouraging the formalization of the economy.