From January to April 2026, international digital companies providing electronic services to Ukrainians paid over 6.9 billion UAH in value-added tax, known as the “Google Tax.” In currency equivalent, this amounts to 52 million euros or 97.6 million dollars. Compared to the same period last year, revenues increased by 1.5 billion UAH.
This is reported by Finway
Largest Taxpayers Among Digital Corporations
The main taxpayers of this tax remain global leaders in the entertainment, e-commerce, and advertising industries, which operate steadily in the Ukrainian market. Among the largest taxpayers, the State Tax Service highlights the marketplace Etsy, as well as popular gaming and streaming services, including Netflix, Sony, Epic Games, Valve, and Wargaming. A significant portion of revenues is also provided by tech giants Apple, Google, and Meta.
Growth in Registered Foreign Companies
The State Tax Service notes a positive trend in the registration of foreign non-resident companies that are legalizing their activities in the digital market of Ukraine. Since the beginning of 2026, 9 more foreign companies have become VAT payers. As of May this year, the “Google Tax” is now paid by 154 international corporations.
“Equal rules for all market participants is what we are actively implementing. Whether it is a local company or a global corporation,” emphasized the head of the tax service.
According to Ukrainian legislation, a foreign company is required to register as a VAT payer if the total value of electronic services provided to Ukrainian users exceeds 1 million UAH in the last 12 months.
In 2025, foreign companies providing electronic services in Ukraine paid 14.4 billion UAH in value-added tax to the budget, significantly more than in 2024, when revenues amounted to 11.2 billion UAH.
Additionally, according to the State Tax Service, in the first four months of 2026, local budgets increased by 15.5% compared to the same period in 2025, reaching 180.6 billion UAH.