Government proposes higher turnover and income taxes for e-commerce sellers

Under the proposal, the corporate income tax rate for entities engaged in the electronic sale of goods, works, and services will rise from the current 10% to 15%. The rate was last raised in January 2025, when it increased from 7.5% to 10%.

The turnover tax rate for e-commerce businesses will also increase, moving from 3% to 4%.

The budget document outlines several additional tax changes set to take effect from 2026:

• Zero VAT on sales of agricultural products: Producers will be allowed to sell their own agricultural output at a 0% VAT rate.
• Higher tax on the use of mineral resources: Companies that extract gypsum for their own needs and use it to manufacture construction materials will face a 50% tax rate on subsoil resource use.
• New tax conditions for greenhouse farms:
• A 1% social tax rate will apply until 1 January 2029, provided that at least 60% of a company’s annual income comes from greenhouse operations.
• Land tax for greenhouse businesses will be calculated according to agricultural land tax rates, regardless of the land category.

The ministry says the adjustments aim to modernize tax administration, balance sector-specific incentives, and ensure a more consistent contribution to the state budget.