The government does not plan any tax increases in 2024, but this is planned for next year. This was specified by the Ministry of Finance in a comment to the Public. This concerns the introduction of an excise tax on sugary drinks and taxation of income received through digital platforms.
The head of the VRU Finance Committee, Danylo Getmantsev, explained in a comment to the Public that consultations are underway regarding the draft law on taxation of digital platforms, and he does not see any prospects for introducing the draft law on excise tax on sugary carbonated drinks into the session hall at this time.
The Council Committee on Finance, Tax and Customs Policy recommended that the parliament adopt in the first reading a draft law on the introduction of an excise tax on sugary drinks in July 2024. Since then, the status of the draft law has not changed.
The draft law on taxation of digital platforms is being considered by the Council Committee on Finance, Tax and Customs Policy.
Recall that tax rates on sweet water are still being discussed, but one of the proposals provides for 0.1 euros per 1 liter of drink (about 5 hryvnias). At the same time, a preferential rate will apply during martial law.
Regarding taxation of income from online platforms, it is preliminary said that it will be 10% tax – 5% personal income tax + 5% military levy. If the annual income exceeds 5 million UAH – the personal income tax rate will increase from the standard 18%. At the same time, it is not necessary to become an individual entrepreneur.
OLX and Kabanchik, various marketplaces, taxi services Bolt and Uklon, housing rental services Booking, etc. will be subject to such taxation.
