EN
The news about the "OLX tax" instantly spread across the network and scared many: will we have to share with the state for every old phone or children's bicycle sold? We hasten to calm down - everything is not so dramatic. We analyze the new rules calmly and to the point: what exactly was adopted, who will be affected by it, and who should not worry.
What the Council decided
On June 9, the Verkhovna Rada adopted Law No. 15111-d, which introduces taxation of income received through digital platforms. It is not only about OLX - income from such services as Bolt, Uklon, Uber, Glovo and Airbnb. That is, the law covers both the sale of goods and the provision of services through online platforms: from transportation and delivery to short-term housing rentals.
This is part of a general European trend: platforms are gradually becoming transparent for tax authorities, and the income of their users is visible to the state.
How much will you have to pay?
The main good news is the preferential rate. For revenues from digital platforms set 10% personal income tax instead of the general 18%. That is, the state deliberately made the regime softer in order to bring small sellers and service providers "into the light", instead of driving them into the shadows.
Key: threshold of 2,000 euros
It is this point that removes most fears. Tax is withheld only when your income from sales or services exceeds the equivalent of €2,000 in a calendar year. As long as the total income for the year has not reached this limit, there are no tax obligations.
What this means in practice:
- sold an old laptop, a sofa and a couple of jackets on OLX in a year - these are one-time transactions with personal belongings, you do not rest on the threshold and do not pay anything;
- you clean out the closet and wardrobe of the child, giving away things for symbolic money - also without tax;
- but if you systematically buy and resell goods or consistently provide services and earn more than 2,000 euros a year, that's another story, and that's where the tax applies.
In simple words: the law does not aim at a person who gets rid of unnecessary things, but at those for whom the platform has actually become a business.
Who will it really affect?
Focus not on the fact of the sale itself, but on the regularity and amount of income:
- Ordinary users, who occasionally sell personal items, are outside the scope of the tax.
- Active sellers and "home stores" on OLX running on streaming — will be subject to taxation once the threshold is exceeded.
- Drivers and couriers Bolt, Uklon, Uber, Glovo, for which the platform is the main or essential source of income.
- Lessors, who rent out housing through Airbnb and similar services.
When the rules work
The law starts from January 1, 2027. Until then, there is more than a year to calmly understand the rules, and the platforms to adjust the accounting and tax withholding mechanisms. So there is no reason for urgent action today.
What should be done now
The situation does not require panic, but a few steps will not be superfluous:
- if selling on the platforms is your regular income, start roughly calculating the annual income to understand whether you are approaching the 2000 euro limit;
- keep a basic understanding of the difference between "selling personal" and "running a trade" - it depends on whether you will be affected by the tax or not;
- watch for statutory clarifications: by 2027, the state will detail exactly how the threshold will be calculated and who will act as a tax agent.
Result
The OLX Tax is a big name, but it scares more than it's worth. The one-time sale of old things was and remains your private matter without tax consequences. The new 10% applies to those who earn systematically on digital platforms and cross the threshold of 2,000 euros per year. There is still time until 2027, so the main thing now is to understand the rules and not to panic.