Which foreign companies have become the largest taxpayers in Ukraine
24 November 14:18
In 2025, foreign electronic service providers paid almost UAH 14.5 billion in digital services tax to the budget, showing a 28% increase compared to 2024.
This was announced by Danylo Hetmantsev, Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, "Komersant Ukrainian" reports.
According to him, in the third quarter of 2025, budget revenues amounted to about UAH 3.8 billion.
Also, the number of non-resident taxpayers in 2025 increased to 143 non-residents.
Who paid the most
Mr. Hetmantsev said that the largest taxpayers in the third quarter of 2025 were:
- Apple,
- Google,
- Valve Corporation,
- Meta Platforms,
- Sony,
- Etsy,
- Netflix.
Hetmantsev noted that the OnlyFans platform paid $1.6 million, or about UAH 66.6 million, which is 18% more than in 2024.
“The practice of voluntary application principle of registration as payers of the Google tax and full payment of the declared amounts by them shows a high level of culture of non-resident taxpayers in compliance with tax legislation,” Hetmantsev stated.
As a reminder, in July 2021, President of Ukraine Volodymyr Zelenskyy signed the law on taxation of non-resident electronic services, which was adopted by the Verkhovna Rada on June 3.
The so-called “Google tax” law obliges Internet giants operating in Ukraine to pay 20% VAT to the Ukrainian state budget. At the same time, it removed from the law the provision requiring Ukrainians to pay 20% VAT on advertising purchased from non-residents. The new rules came into force on January 1, 2022.
Since the beginning of 2025, seven more non-residents have joined the list of taxpayers. In total, 143 non-resident companies are currently registered.
