UAH 4.3 billion more: how much "Google tax" has already been received by the budget

Over UAH 17.5 billion was paid to the state budget over 10 months of 2026 by non-residents providing electronic services to individuals in the customs territory of Ukraine.

This is what the SPS writes.

This is UAH 4.3 billion more than in the same period last year.

In currency equivalent, over 10 months of 2026 (as of 01.11.2026), receipts amounted to EUR 161.7 million and USD 208.4 million.

Largest payers of the "Google tax"

The circle of non-residents who comply with the requirements of Ukrainian tax legislation is also expanding.

Yes, during 2026, another 26 non-resident persons supplying electronic services to Ukrainian consumers registered as VAT payers. As of November 1, 2026, the total number of registered payers stood at 166.

The obligation to register as a VAT payer arises for a non-resident who supplies electronic services to individuals on the customs territory of Ukraine if the total amount of such transactions over the last 12 calendar months exceeds the equivalent of UAH 1 million.

Recall that the payment of the "Google tax" ensures the taxation of electronic services provided by international companies to Ukrainian consumers and contributes to the creation of equal competitive conditions for domestic and foreign businesses.

Previously we wrote that for January-July 2026, non-residents providing electronic services to Ukrainian users paid 11.3 billion UAH in "Google tax" to the state budget. This is 1.5 billion UAH more than in the same period of 2025.