"Google Tax" — how many billions the budget received and who among the largest taxpayers

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In the first 10 months of 2026, non-residents paid UAH 17.5 billion in VAT on electronic services. The number of taxpayers increased to 166.

More than UAH 17.5 billion in "Google tax" has already been received by Ukraine's budget this year. The State Tax Service reported that among the largest taxpayers are Google, Apple, Meta, Netflix, Anthropic, Epic Games and Uklon, UNN reports.

Non-residents providing electronic services to individuals in the customs territory of Ukraine paid more than UAH 17.5 billion to the state budget over the 10 months of 2026. This is UAH 4.3 billion more than during the same period last year 

- the statement says. 

According to tax officials, in foreign-currency equivalent, receipts over the 10 months of 2026 (as of 01.11.2026) amounted to EUR 161.7 million and USD 208.4 million. 

Among the largest "Google tax" payers are Google, Apple, Valve, Sony, Etsy, Meta, Netflix, Anthropic, Epic Games and Uklon. 

The State Tax Service adds that the number of non-residents complying with Ukrainian tax legislation is growing.

During 2026, another 26 non-residents supplying electronic services to Ukrainian consumers registered as VAT payers. As of November 1, 2026, the total number of registered payers was 166 

- the statement says. 

Tax officials explain that a non-resident supplying electronic services to individuals in the customs territory of Ukraine is required to register as a VAT payer if the total amount of such transactions over the previous 12 calendar months exceeds the equivalent of UAH 1 million. 

"Google Tax" from global tech giants brought Ukraine over $150 million13.05.26, 11:26

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