Foreign technology companies that sell digital services to Ukrainians - from streaming to cloud services - added more than 17.5 billion hryvnias to the state budget of Ukraine in 10 months of 2026. It is about the so-called "Google tax": 20% VAT, which from 2021 must be paid by non-residents supplying electronic services to individuals in Ukraine, at the same level as Ukrainian businesses. This was reported by the State Tax Service.
Compared to the same period last year, revenues increased by UAH 4.3 billion. In currency equivalent, the amount of tax paid is approximately 161.7 million euros or 208.4 million dollars - depending on the currency in which the exchange rate is calculated on the date of payments.
Who pays the most?
The tax office named the companies that are among the largest payers of the "Google tax":
The circle of payers is gradually expanding: during 2026, another 26 non-resident companies that provide electronic services to Ukrainian consumers have registered as VAT payers. As of November 1, the total number of registered such payers in Ukraine reached 166.
This is not the first year that the dynamics of income has accelerated. If for the entire year 2024, non-residents declared tax liabilities of more than UAH 12.6 billion ($151.2 million), then in the first quarter of 2026 alone, the amount amounted to UAH 4.5 billion - 28% more than in the same period a year earlier.
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