Extract VAT from an amount or add it on top at 20%, 14% or 7%, accurate to the kopeck, with the sum in words.
In words (Ukrainian):
| Rate | Excluding VAT | VAT | Including VAT |
|---|
Choose an action. Extract VAT from an amount if you have a price or invoice total that already includes the tax and need to know how much of it is VAT. Add VAT to an amount if you have a net price and need the amount payable.
Enter the amount with kopecks (after a decimal point) and pick the rate. The calculator shows the net amount, the tax, the gross amount and the tax share of the price, plus a ready line in words for an invoice or contract. The table under the result recalculates the same amount at every rate.
VAT is charged on the price excluding tax. So extracting it from a final amount and adding it on top are two different operations, and a percentage of the gross amount gives the wrong answer.
| Rate | Add on top | Extract from a gross amount | Amount excluding VAT |
|---|---|---|---|
| 20% | amount × 0.20 | amount × 20 / 120 | amount / 1.20 |
| 14% | amount × 0.14 | amount × 14 / 114 | amount / 1.14 |
| 7% | amount × 0.07 | amount × 7 / 107 | amount / 1.07 |
For the 20% rate there is a shortcut: the tax in a gross amount is exactly one sixth of it. Other rates have no such simple fraction, so the calculator is handier.
| Rate | What is taxed |
|---|---|
| 20%, standard | Most goods and services, and imports |
| 14% | Certain crops by customs code: wheat and meslin, barley, corn, soybeans, rapeseed and sunflower seeds |
| 7% | Medicines and medical devices approved for use in Ukraine, and other operations listed in Tax Code 193.1(c) |
| 0% | Exports of goods and certain operations under Article 195 of the Tax Code |
| Exempt | Operations under Article 197 and Subsection 2 of Section XX: for example, some educational and medical services, and sales of housing (other than the first supply) |
The difference between the zero rate and an exemption is practical: at the zero rate the seller remains a VAT payer and can recover the tax paid to suppliers, while an exemption gives no such right for those operations.
You must register as a VAT payer once taxable supplies over the last 12 calendar months exceed UAH 1,000,000 excluding VAT. It is a rolling 12 months, so the threshold has to be checked every month. The application is due by the 10th of the month after the threshold is crossed. Voluntary registration is also possible, for example when your clients are companies that need input VAT.
Mandatory registration does not apply to sole proprietors on the single tax in groups 1-3. In group 3 an entrepreneur can become a VAT payer voluntarily, and the single tax is then 3% of income instead of 5%. The single tax calculator compares these options for your income, and our guide to sole proprietor taxes explains how to choose a group.
Mandatory VAT registration for sole proprietors with high turnover was debated in 2026, but the bill was put on hold. On 11 November 2026 parliament passed Law No. 16037-d simplifying VAT administration: among other things, sole proprietors registered for VAT will be able to choose a monthly or quarterly reporting period. Some of its provisions take effect from 2027 once it is signed.
Invoices, contracts and acts in Ukraine often repeat the amount in words. Hryvnias are written out, kopecks in figures, and VAT is shown separately. The calculator declines the Ukrainian words correctly: «одна гривня», «дві гривні», «п'ять гривень», «двадцять одна тисяча».
For buyers, VAT is part of the price paid on every purchase, even if the receipt does not show it separately. How much VAT and other tax a typical household pays in total is worked out in our article on how much tax you really pay.
Multiply the amount including VAT by 20 and divide by 120, or simply divide it by 6. For example, UAH 12,000 including VAT contains UAH 2,000 of tax, and the amount excluding VAT is UAH 10,000. A common mistake is to take 20% of the gross amount: that gives UAH 2,400, which is UAH 400 too much.
Multiply the net amount by the rate: 10,000 × 20% = UAH 2,000 VAT, UAH 12,000 in total. At 7% the gross amount equals the net amount × 1.07, at 14% × 1.14.
The standard rate of 20% applies to most goods and services. 14% applies to certain grain and oilseed crops (wheat, barley, corn, soybeans, rapeseed, sunflower seeds) by customs code, 7% to medicines and medical devices, and 0% to exports. Some operations are exempt from VAT altogether. In disputed cases the State Tax Service issues individual tax consultations.
Anyone whose taxable supplies over the last 12 calendar months exceeded UAH 1,000,000 excluding VAT. Single tax payers in groups 1-3 are the exception: for them registration is voluntary, and in group 3 it means a single tax rate of 3% instead of 5%.
On a tax invoice VAT is calculated for each line and rounded to the kopeck, so the sum of line VAT can differ by 1-2 kopecks from VAT calculated on the total. The calculator works from the total you enter.
The calculator builds a ready line in Ukrainian, as invoices require, for example: «Дванадцять тисяч гривень 00 копійок, у т. ч. ПДВ 20% дві тисячі гривень 00 копійок». Hryvnias are written in words and kopecks in figures. Copy it with the Copy result button.
Checked against official sources on November 11, 2026. When a figure changes, it is updated on every page of the site.
The calculation is for reference only and is not tax advice. The rate for a specific product or service is set by Ukraine's Tax Code; in disputed cases, request an individual tax consultation from the State Tax Service.
Spotted a mistake or an outdated figure? Let us know and we will check it against the primary source and fix it.
Write to redaktsiia@wm2.com.ua: what is wrong and, if possible, a source with the correct information. In Gmail or your mail app the page address will already be in the message.
The tax wedge on salary, VAT in receipts and utility bills, fuel and tobacco excise, a monthly total, taxes on savings and property, sole proprietors and the budget.
2026 rates and limits from the State Tax Service, payments for each group and the point where group 2 becomes cheaper than group 3.
The new 5% rate instead of 18%, who pays depending on the tenant, calculations for UAH 15,000 a month, group 3 sole proprietors, platforms from 2027 and fines.