This VAT calculator for Ukraine adds value added tax to an amount without VAT or extracts VAT from an amount that already includes it. It works with all the Tax Code rates except zero: 20%, 14% and 7% (clause 193.1, version of 1 November 2026), and rounds the tax to the kopiyka. Below the calculator you will find the formulas, a table of examples, what each rate applies to and who must register as a VAT payer. Data as of 10 November 2026.
VAT calculator
Add VAT to an amount or extract it from an amount that includes VAT
VAT rates under clause 193.1 of the Tax Code: 20% — standard; 14% — wheat, barley, maize, soya beans, rapeseed and sunflower seeds (UKTZED codes 1001, 1003, 1005, 1201, 1205, 1206 00); 7% — registered medicines and medical devices, hotel accommodation, cultural events and other supplies under subclause “v”. To extract VAT: amount with VAT × rate / (100 + rate). The tax is rounded to the kopiyka.
Parameters as of 11.11.2026. Sources: Tax Code of Ukraine.
The calculation is approximate and is not tax or financial advice.
Important. The calculator only does the arithmetic. Which rate applies depends on the goods or service and on whether you are a VAT payer. The calculation is approximate and does not replace advice from an accountant or the tax authority.
How to Add VAT: the Formula
VAT is calculated on the tax base and added to the price (subclause 194.1.1 of the Tax Code). To add VAT, multiply the amount without tax by the rate and divide by 100; to get the amount with VAT straight away, multiply by 1.2 for the 20% rate, by 1.14 for 14% or by 1.07 for 7%.
Example: goods cost UAH 1,000 without VAT. The 20% VAT is 1,000 × 20 / 100 = UAH 200, and the amount with VAT is UAH 1,200. At the 7% rate the VAT will be UAH 70 and the amount UAH 1,070 (own calculation).
How to Extract VAT From an Amount
To extract VAT from an amount that already includes it, multiply the amount by the rate and divide by 100 plus the rate. For 20% this is amount × 20 / 120, that is, the amount divided by 6. For 14% it is × 14 / 114, and for 7% × 7 / 107. The amount without VAT is the amount with VAT minus the extracted tax, or the amount with VAT divided by 1.2 (1.14; 1.07).
Example: an invoice shows UAH 1,200 including 20% VAT. The VAT is 1,200 / 6 = UAH 200, and the amount without VAT is UAH 1,000. A common mistake is to take 20% of the amount with VAT: that gives UAH 240, UAH 40 more than the real tax. The same rule of dividing rather than subtracting a percentage also works for discounts and markups, as explained in our percentage calculator.
VAT at 20%, 14% and 7%: Table of Examples
| Amount | Add 20% | Extract 20% | Extract 14% | Extract 7% |
|---|---|---|---|---|
| UAH 1,000 | UAH 200 → UAH 1,200 | UAH 166.67 | UAH 122.81 | UAH 65.42 |
| UAH 10,000 | UAH 2,000 → UAH 12,000 | UAH 1,666.67 | UAH 1,228.07 | UAH 654.21 |
| UAH 100,000 | UAH 20,000 → UAH 120,000 | UAH 16,666.67 | UAH 12,280.70 | UAH 6,542.06 |
VAT Rates in Ukraine in 2026
| Rate | What it applies to | Tax Code provision |
|---|---|---|
| 20% | standard rate: all taxable supplies except exempt ones and those taxed at 0%, 7% or 14% | item “a” of clause 193.1, clause 194.1 |
| 14% | supply and import of agricultural products under UKTZED codes 1001, 1003, 1005, 1201, 1205 and 1206 00: wheat, barley, maize, soya beans, rapeseed, sunflower seeds | item “h” of clause 193.1 |
| 7% | medicines from the State Register and medical devices; products for clinical trials and access programmes; performances, concerts, film premieres, cultural events; museums, zoos, nature reserves; films adapted for people with visual and hearing impairments; temporary accommodation in hotels (NACE class 55.10); tickets to national and international sporting events | item “v” of clause 193.1 |
| 0% | exports of goods, international passenger and freight transport, fuelling and supplying certain sea vessels and aircraft, and other supplies under Article 195 | item “b” of clause 193.1, Article 195 |
Apart from the rates, the Code lists supplies that are not subject to VAT at all (Article 196) and VAT-exempt supplies (Article 197): no calculator is needed for them. In the next versions of the Code already published on zakon.rada.gov.ua (from 1 January and 1 July 2027), Article 193 does not change.
Which Amount VAT Is Calculated On
The VAT base is the contract value of the goods or service including national taxes and levies, except VAT itself and a few separately named payments (clause 188.1). So VAT is charged on a price that already includes, for example, excise tax (with the exceptions of clause 188.1), not on the “bare” cost.
Who Pays VAT and Registers as a VAT Payer
- Mandatory if taxable supplies over the last 12 months exceeded UAH 1,000,000 excluding VAT (clause 181.1). The application is filed no later than the 10th of the month following the month in which this amount was first reached (clause 183.2).
- Single-tax payers of groups 1–3 are not subject to mandatory registration (clause 181.1). A group 3 FOP may register voluntarily and choose the 3% single tax rate instead of 5%; see FOP group 3 in 2026 and the single tax in 2026.
- Voluntarily on application if the turnover is lower (clause 182.1); the application is filed no later than 10 calendar days before the tax period from which you want to be a VAT payer (clause 183.3).
- Tax invoice. On the date the tax liability arises, a VAT payer drafts an electronic tax invoice and registers it in the Unified Register of Tax Invoices (clause 201.1). For the buyer, a registered invoice is the basis for a tax credit (clause 201.10).
Tip. To check an invoice at the 20% rate quickly, divide the amount with VAT by 6 to get the tax, and by 1.2 to get the amount without VAT. If the invoice shows other figures, check which rate was applied.
FAQ
How do I extract 20% VAT from an amount?
Divide the amount with VAT by 6 (or multiply by 20 and divide by 120). From UAH 1,200, the VAT is UAH 200 and the amount without VAT is UAH 1,000.
Why can’t I simply subtract 20%?
Because 20% is charged on the amount without VAT, not on the amount with VAT. 20% of UAH 1,200 is UAH 240, while the tax in that amount is only UAH 200.
How does the calculator round VAT?
To the kopiyka by the arithmetic rule: half a kopiyka or more is rounded up. When extracting, the amount without VAT is the amount with VAT minus the rounded tax, so the two parts always add up to the original amount.
Does a FOP on the single tax pay VAT?
Single-tax payers of groups 1–3 do not have to register for VAT even with a turnover above UAH 1 million (clause 181.1). Only group 3 FOPs who registered voluntarily and chose the 3% rate pay VAT.
Will the VAT rate change?
As of 10 November 2026, neither the current version of the Code nor the next versions already published (from 1 January and 1 July 2027) change the Article 193 rates. Only a law can change them; if one is adopted, we will update the calculator parameters.
