"Google tax" revenues up 27% to UAH 8.9 billion in H1 2026

Over UAH 8.9 billion of value-added tax were paid to the state budget in the first half of 2026 by non-resident companies that provide electronic services to individuals in Ukraine and are registered as VAT payers, which is 27% more compared to the same period last year (UAH 7 billion).

This is stated in a message from the Tax Service, Ukrainian News Agency reports.

In currency equivalent, the following were paid:

- EUR 82.4 million

- USD 106.7 million.

Compared to the same period last year, revenues increased by EUR 5.9 million and USD 21 million.

The largest tax payers: Google, Apple, Valve, Meta, Sony, Etsy and Netflix. The circle of payers of this tax is also expanding. In 2026, 16 more non-residents who supply electronic services to individuals in Ukraine registered as VAT payers.

In total, as of July 1, 2026, 157 non-resident companies are VAT payers.

As Ukrainian News Agency earlier reported, a non-resident is required to register as a VAT payer if, over the past 12 months, the total amount of supply of electronic services to individuals in the customs territory of Ukraine exceeds the equivalent of UAH 1 million.