Ukraine VAT (ПДВ) calculator
Ukrainian VAT (ПДВ) is 20% standard, with a 14% rate on certain agricultural products, 7% on medicines and selected services, and 0% on exports.
Calculate VAT for Ukraine
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The Ukrainian VAT rates in 2026
Ukraine levies VAT (податок на додану вартість, ПДВ) under the Tax Code of Ukraine, with four effective rates:
- Standard rate — 20%: most goods and services, including electronics, retail, professional services, restaurants and alcohol.
- 14% rate: supply and import of certain agricultural products by specified customs codes — wheat, corn, barley, soybeans, rapeseed and sunflower seeds. Introduced in 2021 to balance the cash-flow position of agri-exporters.
- 7% rate: medicines and medical products registered for use in Ukraine, medical devices, and selected cultural and tourism services.
- 0% rate: exports of goods, international transport, and related services. Zero-rating (unlike exemption) lets the exporter still reclaim input VAT.
The math: add or remove ПДВ
- Add 20% VAT: gross = net × 1.20
- Remove 20% VAT: net = gross ÷ 1.20
- Add 7% VAT: gross = net × 1.07
- Add 14% VAT: gross = net × 1.14
Worked example: a Kyiv electronics retailer sells a device for ₴1,200 inclusive. The net is 1200 ÷ 1.20 = ₴1,000. The VAT element is ₴200, which a registered business reclaims on the next monthly return through the electronic VAT account.
VAT registration and the 1,000,000 ₴ threshold
VAT registration becomes mandatory once taxable supplies exceed ₴1,000,000 over the previous 12 months. Below that, businesses may register voluntarily — often worthwhile for B2B suppliers whose customers reclaim input VAT. Many small businesses instead use the simplified single-tax system (єдиний податок), where Group 3 payers choose between 3% of turnover plus VAT, or 5% of turnover without VAT.
Electronic VAT administration
Ukraine runs one of the more digitized VAT systems in the region. Every tax invoice must be registered electronically in the Unified Register of Tax Invoices (ЄРПН), and the electronic VAT administration system (СЕА ПДВ) operates dedicated VAT accounts that cap how much VAT credit a business can register. The system was built to curb the fictitious-credit fraud that plagued Ukrainian VAT in the 2000s.
How to use the calculator
Choose the rate (20%, 7% or 0%), enter the amount and pick add-or-remove direction. The calculator returns net, VAT and gross. For the 14% agricultural rate or mixed-rate invoices, run each line separately and sum.
Frequently asked questions
What is the VAT rate in Ukraine in 2026?
The standard Ukrainian VAT (ПДВ) rate is 20%. A 14% rate applies to certain agricultural products, a 7% rate to medicines, medical products and selected services, and 0% to exports.
What is the VAT registration threshold in Ukraine?
Registration is mandatory once taxable supplies exceed ₴1,000,000 over the previous 12 months. Below that, registration is voluntary. Many small businesses use the simplified single-tax system instead.
Why is there a 14% VAT rate in Ukraine?
The 14% rate applies to the supply and import of specific agricultural commodities (wheat, corn, barley, soybeans, rapeseed, sunflower). It was introduced in 2021 to ease the VAT cash-flow burden on agricultural exporters while keeping the goods within the VAT system.
How does the simplified single-tax system relate to VAT?
Single-tax (єдиний податок) Group 3 payers choose one of two options: 3% of turnover plus standard 20% VAT, or 5% of turnover without VAT. The 5% non-VAT option suits small businesses selling to consumers; the 3%+VAT option suits those selling to VAT-registered customers who reclaim input VAT.
Are exports subject to Ukrainian VAT?
Exports of goods are zero-rated (0%), not exempt. The distinction matters: zero-rating lets the exporter still reclaim input VAT on costs, whereas an exemption would not. International transport and related services are also zero-rated.