New tax on OnlyFans, Glovo, and Uklon: how much will Ukrainians have to pay?

Currently, Ukraine has the so-called «Google» tax. This is a VAT paid by foreign companies that provide electronic services in Ukraine. Its final payers are ordinary Ukrainians who use the relevant services and pay for subscriptions or other payments. But this is not enough for Ukrainian leaders. Therefore, government officials are considering introducing a new tax. It can be conditionally called the «OnlyFans» tax, and it will be paid by those Ukrainians who receive income from online platforms such as OnlyFans, Bolt, Glovo, Booking, etc. We are talking about models, content creators, freelancers, taxi drivers, couriers, real estate owners, etc.

Draft law on «tax on OnlyFans»

In March 2025, the Ministry of Finance published on its website the text of a draft law on the introduction of an international automatic exchange of information on income received through digital platforms. It is proposed to supplement the Tax Code with a new article. It will define how operators of digital platforms such as OnlyFans, Glovo, Uklon, Booking should declare income received by their users who sell goods or perform certain paid services.

In fact, this draft law will make it easier for the State Tax Service to access bank accounts of digital platform users and introduce a special taxation system for such persons. This document is called part of European integration and one of the IMF’s conditions.

This initiative is aimed at fulfilling the requirements of the international DPI (Digital Platforms Initiative) agreement, which is part of global measures to combat tax evasion through digital platforms. The agreement provides for the automatic exchange of tax information between countries, which allows tax authorities to obtain data on the income of people selling goods or providing services through such platforms.

Currently, 29 countries are signatories to the automatic exchange of information, including both EU countries (Germany, Poland, Spain, the Netherlands, etc.) and countries of North and South America: Canada, Argentina, Colombia, and Costa Rica. Interestingly, the United States has not signed the relevant agreement, so the law will not apply to earnings from American services.

A considerable number of popular platforms for making money in Ukraine were created by the signatory countries of this document. Among them are Bolt (Estonia), Glovo (Spain), Booking (Netherlands), and OnlyFans (UK).

How much will you have to pay

The draft law stipulates that a person using an online platform as a source of income must pay 5% personal income tax (PIT) and 5% military duty, or 10% in total. For example, an Uklon driver has to pay UAH 3 thousand out of UAH 30 thousand earned in a month.

In this case, there will be no need to register as a sole proprietor, pay a single tax and a single social contribution. However, in cases where annual income exceeds UAH 5 million, you will have to pay the full personal income tax rate – 18%, not 5%. With such a turnover, it will be more profitable to register a sole proprietorship.

Under this approach to taxation, models, couriers, and other independent contractors do not contribute to the pension fund. Therefore, such work will not be taken into account when calculating insurance (pension) record. However, they may voluntarily sign a social insurance agreement and pay contributions on their own, but this is not mandatory. The minimum amount of such contributions is currently UAH 1,760 per month (22% of the minimum wage), although the specific amount may vary depending on the terms of the contract.

The draft law provides for taxation of the following types of income:

Renting out real estate – if a person rents out real estate (residential or non-residential) or parking spaces.
Providing vehicle rental – if a person rents out cars or other vehicles.
Personal services – if a person provides any services related to his or her personal skills or knowledge (for example, consultations, repairs, training).
Sale of goods – if a person sells any goods through the platform.

However, if a person performs functions as an employee of the platform (e.g., an employee of the company that operates the platform), his or her activities are not considered reportable in this context. In other words, this applies only to those who independently sell or provide services through the platform for remuneration.

Two concepts are currently being considered. The first one assumes that the online platform will act as a tax agent. In other words, the conditional OnlyFans service calculates and pays taxes for the user, as well as submits reports. The other concept shifts all these processes to the user: at the end of the year, they will have to report on their income and pay taxes. So far, the first concept is considered a priority, but the final decision has not yet been made.

Liability for non-payment

Lawyer Bohdan Yankiv says that a special tax department is already being formed to be responsible for the implementation of certain parts of the tax code. This means that control over income will be strengthened.

If the obligation to pay tax is imposed directly on self-employed individuals, rather than on companies, they will have to open a special bank account from which taxes will be deducted automatically. However, in case of non-payment of taxes for the first violation, a fine of 25% of the income received is envisaged.

According to the results of the third quarter of 2024, foreign companies providing electronic services in Ukraine, declared more than UAH 3.1 billion in tax liabilities from «Google tax».

Source: RBC-Ukraine