---
title: "Tax reform for families: Ukraine proposes a 'household' regime with a 5% rate"
description: "Ukraine has proposed a new tax regime for families. Bill No. 15449 allows people to unite into 'households' and pay only 5% PIT without registering a business. The reform could come into force in 2027. 🇺🇦💰"
date: 2026-07-29T17:14:00.000Z
lang: en
url: https://xab.info/en/posts/tax-reform-families-ukraine-household-5-percent
tags: [ukraine, verkhovna-rada, tax-reform, household, bill-15449]
publisher: "XAB.info"
---

# Tax reform for families: Ukraine proposes a 'household' regime with a 5% rate

![Woman with glasses and calculator reviewing receipts, thoughtfully resting her head on her hand — illustration for article on tax reform for housewives in Ukraine with 5% rate](https://xab.info/media/2026/07/29/zakonoproekt-domokhozyaystvo-nalog-5-ukraina/zakonoproekt-domokhozyaystvo-nalog-5-ukraina-1.webp)

Bill No. 15449 has been registered in the Verkhovna Rada of Ukraine, proposing a radical change to the approach to taxing family income. The document introduces the concept of a 'household' as a new tax subject, allowing citizens to legalize joint activities without registering a business and pay a minimum tax.

### What is a 'household' under the new law?

According to the text of the document, a household is recognized as a voluntary association of two or more natural persons — residents of Ukraine. To obtain this status, participants must have the same tax address, run a joint household, combine income and expenses, and voluntarily choose a special tax regime.

An important limitation is that a person can simultaneously belong to only one household. Persons on full state maintenance cannot be included in the association.

To interact with fiscal authorities, an authorized person is designated within the household structure. It is this person who will represent the group's interests before the tax authorities and bear responsibility for fulfilling all obligations.

### Legalization of self-employment and the 5% rate

The main advantage of the new regime is the ability to work without state registration of an enterprise. Members of the household will be able to legally perform work, provide services, or sell goods of their own production.

However, this right can only be used if a number of conditions are met. If even one of the requirements is not met, income will be taxed according to general rules.

For income from the economic activity of a household, the document establishes a preferential personal income tax (PIT) rate of 5%. In addition, such income will be subject to the military levy in accordance with current legislation.

### New calculation mechanism and tax credit

The bill proposes an innovative way to calculate the tax base. From the total annual income of the household, a non-taxable minimum will be deducted. Its amount is calculated as the difference between the sum of actual subsistence minimums for all family members and the sum of state payments received by them (pensions, compensation, social assistance).

The document also provides for a mechanism for returning overpayments. If it turns out that household members paid PIT in a larger amount than due, the difference will be returned from the budget in the form of a tax credit. First, this amount will be credited against the military levy, and only the positive difference after such crediting will be returned in cash (or to the account).

### Digitalization and effective dates

To simplify administration, it is proposed to introduce a function of preliminary automatic electronic interaction with tax authorities through the Electronic Cabinet. This should facilitate the process of filling out reports.

If adopted, the law will come into force on January 1, 2027. To apply the special regime this year, the authorized person must submit an application for registration by July 1, 2027. In the future, such applications are planned to be submitted by December 1 of the year preceding the year of application of the regime.

This bill becomes part of a broader context of tax reform. Earlier, there were reports of preparing changes to reduce the tax burden on landlords from 2027, which is also aimed at legalizing the real estate market.