In January-February 2026, the State Budget received more than 4.2 billion hryvnias in tax on Google, which is 0.7 billion hryvnias more than in the same period last year. In 2025, revenues for the same period amounted to 3.5 billion hryvnias. This was reported by the State Tax Service.
Acting Head of the State Tax Service Lesya Karnaukh noted that the tax is paid by non-residents who provide electronic services to individuals in Ukraine and are registered as VAT payers. In January-February 2026, 38.5 million euros and 52.1 million US dollars were paid.
The largest tax payers were Apple, Google, Valve, Meta, Sony, Etsy and Netflix. To date, 151 non-residents have already registered as VAT payers for the provision of electronic services to individuals in Ukraine.
Karnaukh emphasized that “payment of such a tax is an important element of fair taxation of the digital economy and contributes to additional replenishment of the State Budget of Ukraine”.
The Law on Google Tax was adopted by the Verkhovna Rada in June 2021 and obliges foreign companies to pay 20% VAT, as do Ukrainian businesses. In 2024, international non-resident companies declared over UAH 12.6 billion ($151.2 million) in tax liabilities under this tax.
