The successful experience of Lithuania, Moldova and Poland in the field of taxation of citizens’ income from the sale of self-grown or self-gathered forest products or relevant harvesting activities is analyzed. It is concluded that the improved mechanism of taxation of personal income from the sale of self-grown or self-gathered fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products in Ukraine should be: 1) as simple as possible; 2) do not foresee radical changes that may destimulate the payment of taxes; 3) be based on the tax exemption of small sales volumes and the application of a low personal income tax rate (hereinafter referred to as PIT) with respect to the remaining income from these activities; 4) be easy to administer, not provide for a significant increase in the administrative burden on payers, which is mainly rural population; 5) minimize the possibility of concealment of the object of taxation. In view of the above, it is proposed: to extend the exemption from taxation of personal income on the basis of a certificate according to the form No. 3DF for the income from the sale of self-gathered fruits of the forest; proceed to the taxation of personal income tax of the rest of citizens’ income from the sale of fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products at a rate of 5% (without paying a military fee); apply fines in case of detection of concealment of such income from taxation.