The "Google tax" brought UAH 11.3 billion to the budget of Ukraine in seven months

How much did foreign companies pay?

According to the State Tax Service, non-resident companies were transferred to the Ukrainian budget in seven months UAH 11.3 billion VAT.

In currency, this amount is EUR 92.8 million and $149.4 million.

Among the largest payers are Google, Apple, Valve, Meta, Sony, Etsy and Netflix. These are companies that sell digital products and services to Ukrainian users — from subscriptions and software to games and other digital content.

Why is this tax called the "Google tax"

The so-called "Google tax" is based on the mechanism of taxation of electronic services that foreign companies provide to Ukrainian consumers.

If a non-resident sells electronic services to Ukrainian individuals in a sufficiently large volume, he must register as a VAT payer in Ukraine and pay the corresponding tax to the budget.

The obligation arises if in the last 12 months the volume of transactions with electronic services in Ukraine has exceeded UAH 1 million equivalent.

That is, a Ukrainian user can pay for the service of a foreign company, but part of the paid funds in the form of VAT ultimately goes to the Ukrainian budget.

The number of foreign payers continues to grow

In 2026, more were added to the system 18 non-resident companies, which provide electronic services to Ukrainian consumers.

As of August 1 the total number of such VAT payers has reached 159 companies.

The increase in the number of registered non-residents, together with the increase in tax revenues, indicates that the state continues to expand its control over the taxation of the digital market.

The budget receives more and more from digital services

For the same period in 2025, receipts from non-residents amounted to approx UAH 9.8 billion. In seven months of 2026, the amount has already increased to UAH 11.3 billion.

Only in the first half of this year, foreign companies paid more than UAH 8.9 billion of VAT, that is, for July, the budget additionally received about UAH 2.4 billion.

Thus, digital services have become a significant source of tax revenue: even companies that do not have a significant physical presence in Ukraine pay taxes on revenues received from Ukrainian users.