# VAT Calculator Ukraine 2026 — 20% / 14% / 7% PDV

Source page: https://valem.run/calculators/ukraine/vat

Ukrainian PDV is 20% as the standard rate, 7% on medicines and medical devices, and 14% on six listed agricultural commodity codes. Registration is required above 1 000 000 UAH of supplies over 12 months.

**Tax year:** 2026

## How it is calculated

All the figures here come from the **Tax Code of Ukraine itself**, in the revision of 17 September 2026. Article 193.1 sets the rates *"в таких розмірах"* — 20%, 0%, 7% and 14% — and article 181.1 sets the registration threshold.

**The 14% band is the most narrowly drawn in this whole catalog**, and that is the thing to get right. It does not apply to agricultural produce in general. It applies to six specific customs classifications — *"за такими кодами згідно з УКТ ЗЕД: 1001, 1003, 1005, 1201, 1205, 1206 00"* — which are wheat, barley, maize, soya beans, rapeseed and sunflower seed. A crop outside those codes takes 20% however agricultural it looks, so the commodity code decides, not the category.

The 7% rate covers medicines and medical devices entered in the relevant State registers. Registration follows article 181.1: supplies exceeding 1 000 000 UAH over the **last 12 calendar months**, and the Code is explicit that the figure is measured *"без урахування податку на додану вартість"* — net of the tax itself, which is worth noting because a gross figure would cross the line 20% sooner.

## Worked example

With Amount of 100, this model computes Vat Amount of 20.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Taxable turnover, last 12 months | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Tax Code of Ukraine, art. 193.1 - rates of 20%, 7% and 14%](https://zakon.rada.gov.ua/laws/show/2755-17) (checked 2026-10-05)
- [Tax Code of Ukraine, art. 181.1 - registration above 1 000 000 UAH over 12 months](https://zakon.rada.gov.ua/laws/show/2755-17) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/ukraine/vat.json
- Compute by URL: https://valem.run/calculators/ukraine/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `ukraine/vat`)