The Verkhovna Rada of Ukraine has introduced a draft law aimed at introducing a new tax regime for unofficially employed persons, which provides for a basic tax rate of 6% of their turnover. This step is aimed at regulating the taxation of citizens engaged in certain activities outside the official labor market.

According to the registered draft law No. 10166 "On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine on the Introduction of a Special Regime for Taxation of Income Received by Individuals from Certain Types of Activities", the proposed changes create a separate tax regime for individuals who receive income from certain types of informal activities.

The authors of this draft law are members of the Verkhovna Rada, in particular, the Chairman of the Tax Committee Danylo Hetmanets and his First Deputy Yaroslav Zheleznyak. The initiative is supported at the parliamentary level and aims to simplify taxation of citizens engaged in unofficial activities, reduce the tax burden on them and improve control over this type of taxation.

The new tax regime provides for the application of a basic rate of 6% to the turnover of individuals engaged in certain types of informal activities. This applies to activities such as own agricultural and repair work, provision of household services, and various handicraft activities.

However, it should be borne in mind that this draft law still needs to be discussed and adopted by the relevant Verkhovna Rada committees and parliamentary votes before it becomes law. It is also important to keep in mind that this is only one of the stages of reforming Ukraine's tax system to improve the situation for informally employed persons.