Ukraine VAT / Sales Tax

Detailed vat / sales tax rates and rules for Ukraine in 2026.

VAT / Sales TaxUAH

Ukraine applies a standard VAT (PDV - podatok na dodanu vartist) rate of 20%, with reduced rates of 14% and 7%. Wartime measures have introduced various VAT exemptions and deferrals.

Standard Rate

20%

Registration Threshold

UAH 1,000,000 (approximately €25,000) in annual taxable turnover

Reduced Rates

14% — Agricultural products (from 2024)7% — Pharmaceutical products, medical devices0% — Exports, international transport, military goods (wartime measures)

How Ukraine VAT / Sales Tax compares

Ukraine’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.