The main changes to Value Added Tax, effective January 1, 2026.

VAT differentiated rates:

1) 16% of the size of taxable turnover and the taxable port

2) 5% - since January 1, 2026 and 10% - since January 1, 2027:

of the size of taxable turnover for sales and imports:

• Medicines, except for goods sold under the GOBMP and CSHI, as well as for the treatment of orphan diseases;
• Medical devices, components of medical devices, as well as technical auxiliary (compensatory) means.

of the size of taxable turnover for the sale of medical services, including those provided in a complex, with the exception of those sold under the GOBMP and CSHI, as well as for the treatment of orphan diseases.

3) 10% of the size of the turnover for the sale of domestic periodicals.

The additional amount of VAT deductible is 80% for persons involved in the production and processing of agricultural products, aquaculture (fish farming) products, including peasant or farm farms defined by Article 490 of the Tax Code.