Bill No. 15449 on a voluntary preferential tax regime for household income has been registered in the Verkhovna Rada. The initiative concerns seasonal part-time work and the sale of home-produced goods, in particular home-cooked food, milk, eggs and vegetables. It is proposed to set the personal income tax rate at 5%, with an additional military levy.
Briefly about the main points
- Bill No. 15449 was tabled in the Rada on 28 July.
- The document proposes a voluntary scheme for household income.
- The proposed personal income tax rate is 5%.
- In addition, payment of a military levy is required.
- As of 29 July, the draft is being considered by the committee.
What the draft law proposes
The draft law is entitled «On Amendments to the Tax Code of Ukraine Regarding the Introduction of a Voluntary Preferential Tax Regime for Household Income». It was registered on 28 July and referred on the same day to the Verkhovna Rada Committee on Finance, Tax and Customs Policy for consideration. As of 29 July, the document is being considered by the committee.
The initiators are listed as Daniil Getmantsev, Galina Tretyakova, Yevheniia Kravchuk, Mariana Bezuhla, Olena Vintonak and Oleksandr Vasyuk. The document has not yet been adopted, so the proposed rules are not in force.
The initiative provides for the taxation of income from seasonal part-time work and the sale of one’s own produce at a rate of 5% Personal Income Tax subject to the payment of an additional military levy. The practical details of how the scheme will be implemented will be determined during the parliamentary consideration of the bill.
What are the rules governing vegetables and livestock products?
There are already tax rules governing the sale of one’s own agricultural produce. According to a clarification from the State Tax Service, annual income from such produce is not included in taxable income up to a limit of 12 minimum wages, and for certain livestock products, up to a limit of 50 minimum wages.
In 2026, these amounts are 103,764 hryvnias and 432,350 hryvnias respectively. Under current rules, any amount exceeding the established limits is taxed at a personal income tax rate of 18% and a military levy rate of 5%.
Consequently, the proposed scheme could potentially result in a lower nominal tax burden on income that already exceeds the current tax-free thresholds. At the same time, this comparison depends on whether the new model will apply to the same types of income and whether it will retain the existing exemptions.
Homemade pies should not automatically be equated with home-grown produce: the application of the new regime to ready-made home-cooked food will depend on the specific provisions of the draft legislation.
A policy of voluntary legalisation of small amounts of income
The project’s title emphasises the voluntary nature of the scheme. This is in line with the government’s broader policy of increasing domestic revenue and formalising part of the economy, as set out in the National Revenue Strategy up to 2030.
At the same time, the Ministry of Finance is promoting a separate preferential regime for income derived from digital platforms, which also proposes a 5% personal income tax rate under certain conditions. This is a different legislative initiative, but it illustrates the approach: simplified taxation in exchange for income declaration and transparency.
