---
title: "OLX Tax: How the New Law on Digital Platforms Works and Who Must Pay 10%"
description: "The Rada has adopted a law on a 10% tax on income from digital platforms. Bloggers and OLX sellers no longer need to pay 23% and UESV: withholding will be automatic. The main point is the threshold of 2,000 euros per year, below which the tax is not levied. 📉💰🇺🇦"
date: 2026-06-09T12:34:00.000Z
lang: en
url: https://xab.info/en/posts/olx-tax-how-the-new-law-on-digital-platforms-works-and-who-must-pay-10
tags: []
publisher: "XAB.info"
---

# OLX Tax: How the New Law on Digital Platforms Works and Who Must Pay 10%

![Female entrepreneur packing goods for shipment while working on a laptop, illustrating the topic of OLX tax and digital platforms](https://xab.info/media/2026/06/09/zakon-o-naloge-na-olx-i-tsifrovye-platformy/zakon-o-naloge-na-olx-i-tsifrovye-platformy-1.webp)

The Verkhovna Rada of Ukraine has adopted Law No. 15111-d, which introduces a new mechanism for taxing income received through digital platforms. The document, dubbed the "OLX tax" by the public, changes the rules of the game for freelancers, bloggers, and service market participants. The bill was initiated by People's Deputies Danylo Hetmantsev and Yaroslav Zheleznyak.

### The essence of the innovation: automatic collection instead of self-payment

The main change lies in the transition from a complex declaration system to automatic tax withholding. Previously, individuals receiving income online were required to pay 23% (PIT plus UESV) on their own. The new law reduces the rate to 10% and completely eliminates the obligation to pay the Unified Social Contribution (UESV).

The structure of the new tax is simple and transparent: 5% constitutes the military levy, and 5% is the personal income tax (PIT). The key feature is that the collection process will be fully automated. Platforms where business is conducted will themselves withhold and remit these funds to the budget.

### Who is affected by the new tax?

According to MP Danylo Hetmantsev, the legislation does not affect ordinary consumers. Purchasing goods on marketplaces like Temu or subscribing to services like Netflix does not fall under the scope of the law. The tax burden falls exclusively on those who receive income from activities on digital platforms.

The following groups are at risk:

    - Taxi drivers and couriers;

    - Bloggers and content creators;

    - Private sellers on online platforms (e.g., OLX).

### Preferential limit and calculation examples

The law stipulates an important threshold protecting those who sell items occasionally. If the total annual sales amount on a digital platform does not exceed 2,000 euros, the income is not taxed. This means that one-off sales of personal items on OLX will not require paying 10%.

In practice, the tax mechanism works as follows: if you receive income, for example, from monetizing a YouTube channel, the platform will automatically deduct 10% and remit it to the state. Yaroslav Zheleznyak emphasized that citizens will not have to calculate and pay taxes themselves.

### International context and IMF requirements

The adoption of this law is a response to the requirements of the International Monetary Fund (IMF) as part of Ukraine's fulfillment of conditions for receiving financial assistance. Earlier, on June 8, the country received the seventh tranche from the EU amounting to 2.8 billion euros under the Ukraine Facility program, funds from which are allocated to cover priority state budget expenditures, including social and humanitarian sectors.