Ukraine VAT rate
Податок на додану вартість (ПДВ) — the standard rate of Ukrainian value added tax, set by subparagraph "а" of paragraph 193.1 of Article 193 of the Tax Code of Ukraine (Податковий кодекс України, Law No. 2755-VI of 2 December 2010). Article 194.1 designates it the basic (основна) rate applying to every taxable supply not zero-rated, exempt, or charged at 7% or 14%.
| Current value | 20 percent |
|---|---|
| In force from | 2011-01-01 |
| Official source | Податковий кодекс України № 2755-VI від 02.12.2010, пункт 193.1 статті 193, підпункт "а": "Ставки податку встановлюються від бази оподаткування в таких розмірах: а) 20 відсотків" (чинна редакція, база даних «Законодавство України», Верховна Рада України) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
20% has been the Ukrainian VAT standard rate continuously since the Tax Code entered into force on 1 January 2011 (and, at the same level, under the predecessor VAT Law since 1997). The Code originally scheduled a cut to 17% from 1 January 2014; that cut was postponed and then repealed outright by Law No. 1166-VII of 27.03.2014 before ever taking effect, so 20% has never been interrupted — do not serve 17%. REDUCED AND ZERO RATES under п. 193.1: 0% (exports and the other operations listed in Art. 195); 7% on medicines and medical devices entered in the state registers, medicines/devices authorised for clinical trials, unregistered medicines imported under expanded-access programmes, tickets to national and international sporting events, and — added by Law No. 962-IX of 04.11.2020 — theatrical, opera, ballet, musical, concert, choreographic, puppet and circus performances, film premieres and cultural events, museum/zoo/reserve admissions and exhibitions, Ukrainian-language film versions adapted for viewers with visual or hearing impairments, and temporary accommodation supplied by hotels and similar establishments (KVED class 55.10); 14% (added by Law No. 1115-IX of 17.12.2020, narrowed by Law No. 1600-IX of 01.07.2021) on the supply and import of agricultural products under UKT ZED codes 1001 (wheat), 1003 (barley), 1005 (maize), 1201 (soya beans), 1205 (rape/colza seed) and 1206 00 (sunflower seed). Art. 194.1.1: 'Податок становить 20 відсотків, 7 і 14 відсотків бази оподаткування та додається до ціни товарів/послуг.' MARTIAL LAW: unlike the labour-law series in this file, the VAT rate is unaffected by martial law — the wartime VAT measures live in subsection 2 of Section XX (transitional) and are exemptions/administrative reliefs, not a change to the headline rate. ACCESS PROBLEM: zakon.rada.gov.ua (the Verkhovna Rada legislation portal, the canonical source) refuses connections from this location (ECONNREFUSED on direct fetch; browser navigation denied). The Code text was read from an Internet Archive snapshot of the official page — https://web.archive.org/web/20260601070805/https://zakon.rada.gov.ua/laws/show/2755-17 (редакція від 15.04.2026, підстава 4835-IX); the card page snapshotted 14 Jul 2026 shows the current in-force редакція as 31.05.2026 (підстава 4894-IX), which does not touch Art. 193.
Get it programmatically
curl https://euroref.dev/v1/ua/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ua/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ua/vatOther Ukraine series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates