Revenues from the so-called "Google tax" for ten months of 2026 exceeded 17.5 billion UAH. This is 4.3 billion UAH more than for the same period last year. Moreover, the amount of revenues has already exceeded the result of the entire 2025.
The State Tax Service of Ukraine reported this on November 13.
According to tax authorities, as of November 1, non-residents providing electronic services to Ukrainian consumers transferred 161.7 million euros and 208.4 million dollars to the budget. The total amount of revenues in hryvnia equivalent amounted to more than 17.5 billion UAH.
For comparison, for the whole of 2025 such companies paid more than 14.4 billion UAH to the state budget.
Among the largest payers of the tax, the State Tax Service named Google, Apple, Valve, Sony, Etsy, Meta, Netflix, Anthropic, Epic Games and Uklon.
The number of companies paying this tax in Ukraine continues to grow. Since the beginning of 2026, another 26 non-residents have registered as VAT payers. As of November 1, their total number was 166.
Back in early August, the tax service reported 159 registered payers and 11.3 billion UAH of revenues for seven months. Thus, over the next three months, revenues increased by more than 6 billion UAH.
The so-called "Google tax" is a value-added tax paid by non-resident companies for electronic services provided to individuals in Ukraine. This includes, in particular, digital subscriptions, online advertising, software, games and other electronic services.
A foreign electronic service provider is obliged to register as a VAT payer if the total value of such services for Ukrainian consumers over the last 12 calendar months exceeds the equivalent of 1 million UAH.
The State Tax Service notes that taxation of digital services of international companies provides additional revenues to the state budget and creates more equal competitive conditions for Ukrainian and foreign businesses.
