Overview
According to the State Tax Service, the "Google tax" brought more than UAH 14.4 billion in 2025 to the state budget. This was reported by acting head of the State Tax Service Lesya Karnaukh.
Non‑residents supplying electronic services in Ukraine paid €150.1 million and $177.4 million in 2025. Among the largest payers are Apple, Google, Valve, Meta, Sony, Etsy and Netflix.
The number of non‑resident VAT payers in the field of electronic services rose to 150 companies: 12 new payers registered in 2025, and another 5 since the beginning of 2026.
Context: why this matters
These revenues are not just statistics. They give the state additional fiscal space for spending on security, social programs and infrastructure reconstruction. For every user, this means that part of the money paid for digital services stays in Ukraine's economy rather than going abroad.
"And it's about transparency and fair rules for Ukrainian and international businesses. The digital services market continues to grow"
— Lesya Karnaukh, acting head of the State Tax Service
Trend and sources of growth
A year earlier, in 2024, receipts from this tax reached UAH 11.2 billion — then they were four times higher than the government's expectations. The explanations are simple and logical: the expansion of digital consumption, wider registration of non‑residents as VAT payers, and strengthened administration.
"In 2024, revenues from the 'Google tax' reached UAH 11.2 billion, which was four times the government's expectations"
— Danylo Hetmantsev, head of the Verkhovna Rada Committee on Finance
What experts say
Tax analysts note that this effect is a combination of regulatory changes and market growth. If registration of non‑residents and controls over reporting are maintained, revenues may continue to grow, although the pace will depend on exchange rate fluctuations, the composition of payments in euros and dollars, and the behavior of large platforms.
Conclusion
The digital services tax has already become a significant budgetary source — it is not a one‑off gain but an element of a new tax architecture. The next task for authorities and society is to preserve transparent rules so that these funds consistently go to defense, social needs and reconstruction. Whether a temporary gain can be turned into a permanent resource depends on the quality of administration and policy toward digital platforms.
