Selling vegetables from a garden plot in Ukraine: when the 23% tax kicks in

Income from selling vegetables, fruits, and greens from one’s own plot in Ukraine is tax-free only up to a certain threshold. Once it is exceeded, the owner is required to pay 23% on the amount above the limit.

This is noted by Ekonomicheskiye Novosti, citing Ukraine’s Tax Code.

The tax-exempt threshold is 12 minimum wages as set on January 1 of the current year. In 2026, this amount equals 96,000 hryvnias — around €2,000. What counts is not an individual transaction but the total income from sales over the entire calendar year. Tax is charged only on the portion of income that exceeds the established limit.

On the amount above the threshold, an 18% personal income tax and a 5% military levy must be paid. The total tax burden comes to 23%.

The exemption applies exclusively to produce grown on land plots used for their designated purpose. Such plots include homestead land, plots for gardening, running a personal farming household, individual dacha construction, and land shares.

Specialists recommend keeping records of income received, retaining documents for the land plot, and, if necessary, obtaining a certificate from the local self-government authority confirming that the produce was grown on one’s own land — in order to avoid problems with the tax authorities.