Ukraine VAT Rates 2026
Ukraine (Україна) levies Value Added Tax as ПДВ (Податок на додану вартість). The standard rate is 20%, applied to most goods and services. Reduced rates of 14% and 7% apply to supplies of certain agricultural products (grain, oilseeds).
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 14% | Supplies of certain agricultural products (grain, oilseeds) |
| Reduced | 7% | Medicines and medical devices, hotel accommodation, cinema tickets and cultural services |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | UAH 1,000,000Taxable supplies over the past 12 months |
| Tax authority | State Tax Service of Ukraine |
| Filing frequency | Monthly returns through the electronic cabinet |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/UA endpoint to get Ukraine data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/UA
# No authentication required for rate lookups
# Response:
# { "country_code": "UA", "tax_type": "vat",
# "standard_rate": 20, "reduced_rates": [14, 7],
# "currency": "UAH", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Ukraine VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/UA').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [14, 7],
// currency: 'UAH' }
applyRate(rates.standard_rate);About Ukraine VAT
Ukraine has kept its VAT system running through wartime, with the 20% standard rate unchanged and the SAF-T-style electronic VAT administration system (SEA VAT) still blocking invoices that lack registered VAT credit cover. The unusual 14% band applies to grain and oilseed supplies, reflecting the weight of agriculture in exports. Non-resident providers of digital services must register and charge 20% VAT under the 2022 "Google tax" rules.
VAT in Ukraine is administered by the State Tax Service of Ukraine.
Sources: PwC Worldwide Tax Summaries · State Tax Service of Ukraine (accessed Jun 2026)
Rate history
- 20147% reduced rate introduced for medicines
- 202114% rate introduced for key agricultural commodities
Frequently asked questions
What is the VAT rate in Ukraine in 2026?
20% standard, 14% for key agricultural commodities, and 7% for medicines, accommodation and cultural services.
Do foreign digital companies pay Ukrainian VAT?
Yes — non-resident suppliers of electronic services to Ukrainian consumers must register and charge 20% VAT once sales exceed UAH 1 million a year.
Related concepts and guides: