New Tax Rules for OLX Sales: Ukrainians Face a 23% Levy Starting in 2026.

Proposed Overhaul of Ukraine's Tax Code

According to Novyny.live: Ukraine's Ministry of Finance has unveiled a draft law that would introduce significant changes to the country's tax system, specifically targeting online sales through platforms like OLX. Under the proposed regulations, effective from 2026, individuals selling goods online will be required to pay a combined tax rate of 23%—comprising an 18% personal income tax (PIT) and a 5% military levy. However, a notable exemption applies: transactions valued at up to €2,000 (approximately 100,000 Ukrainian hryvnias) will remain tax-free.

Penalties for Unregistered Sellers

Danylo Hetmantsev, head of the Ukrainian parliament's committee on finance, tax, and customs policy, has emphasized that existing laws already mandate the declaration of income from OLX sales.

“Today, you must declare the money you receive from selling goods on OLX. This rule has been in effect for over 20 years. And you must pay 23% of the amount to the state budget,” – Danylo Hetmantsev.

To enforce compliance, the draft law introduces administrative fines for individuals engaged in unregistered business activities. Penalties would range from 17,000 to 34,000 Ukrainian hryvnias, a factor that could significantly impact those planning to sell goods online without formal registration.

Key aspects to consider for online sellers include the income threshold, the applicable tax rate, and the conditions for administrative liability. These proposed changes by the Ministry of Finance have the potential to reshape Ukraine's e-commerce landscape, offering both new incentives and challenges for individuals trading on platforms like OLX.

The proposed tax adjustments could stimulate the growth of e-commerce in Ukraine by simplifying conditions for small-scale online sellers. At the same time, the introduction of fines for unregistered activities may encourage citizens to legalize their income, thereby boosting state budget revenues. Ultimately, these reforms could have both positive and negative repercussions for the market, establishing a new set of rules for participants in online trade.