the “Google tax” replenished the Ukrainian budget by more than UAH 10 billion: who pays and how much
13 October 20:34
In the first nine months of 2025, non-resident international companies that provide electronic services to Ukrainian users paid UAH 10.6 billion to the state budget, [Komersant] reports.
We are talking about the so-called “Google tax ” – VAT, which foreign IT giants have been paying since 2022 for providing digital services in Ukraine.
This was announced by the acting head of the State Tax Service, Lesia Karnaukh.
According to the Ministry of Finance, this is UAH 2.5 billion more than in the same period last year.
Who pays
The largest taxpayers include Apple, Google, Valve, Meta, Sony, Etsy, Netflix, Wargaming, Bolt, OpenAI, and eBay.
As of October , 141 non-resident companies were registered that officially pay VAT for services provided to Ukrainian users.
“The introduction of the same rules for Ukrainian business and international corporations strengthens trust in the state and creates fair competition,” the Ministry of Finance said.
How the “Google tax” works
It is known that the law came into force on January 1, 2022. It covers all electronic services provided to Ukrainian citizens, from advertising to digital content. The rate is 20% VAT, which companies pay directly to the Ukrainian budget. This tax is levied not on users, but on non-residents who receive income from the Ukrainian market.
Why it is important
- Financial stability during the war. Despite full-scale aggression, Ukraine managed to preserve and develop a tax mechanism that attracts billions of hryvnias from global corporations.
- Equal conditions for business. the “Google tax” eliminated the imbalance when Ukrainian companies paid VAT and foreign companies did not.
- A signal for investors. The increase in the number of registered taxpayers indicates the growing confidence of international brands in the Ukrainian tax system.
The law on taxation of electronic services was adopted in the summer of 2021.
Ukraine joined the practice already applied by the EU, the UK, Canada, and Australia.
In 2022, revenues from the “Google tax” amounted to almost UAH 3 billion, in 2023 – more than UAH 8 billion, and in 2025 a record is expected.
Google, Meta, Apple, Microsoft, and Netflix were among the first companies to register to pay the tax.
At the same time, the Ministry of Finance predicts that by the end of the year, tax revenues will exceed UAH 12 billion, as the number of registered companies continues to grow.
The government is also considering expanding the list of taxable digital services to include new artificial intelligence tools and streaming services.
