KYIV — May 28, 2026 : Ukraine’s parliament, the Verkhovna Rada, has approved legislation eliminating value-added tax (VAT) on the supply of ground-based robotic systems, commonly known as unmanned ground vehicles (UGVs), for the country’s Defense Forces, in a move aimed at reducing procurement costs and accelerating the deployment of robotic platforms to frontline units.
Bill No. 15259 was adopted in both its first reading and as a whole, with 294 Members of Parliament voting in favor. The legislation will now be forwarded to President Volodymyr Zelenskyy for signature and will officially enter into force following its publication.
Legislative Changes To Defense Procurement
The newly adopted law amends Ukraine’s Tax Code to temporarily exempt the supply of ground-based robotic systems from the standard 20% VAT for the duration of martial law. Ukrainian lawmakers said the measure is intended to improve procurement efficiency, lower defense acquisition costs, and facilitate faster deliveries of robotic systems required for military operations.
The legislation addresses a procurement gap that emerged after January 1, 2026, when a broader VAT exemption covering certain electric vehicles expired. Ground-based robotic systems had previously benefited from that exemption, and its expiration automatically increased procurement expenses for unmanned ground systems by 20%.
By adopting Bill No. 15259, Ukraine has restored tax relief specifically for military robotic platforms, reducing the financial burden on state defense procurement and supporting expanded acquisition efforts.
Scope Of The VAT Exemption
Under the provisions of the law, the VAT exemption applies to robotic systems classified under commodity groups 84, 85, 87, 90, and 93 of the Ukrainian Classification of Goods for Foreign Economic Activity. These categories include machinery, electrical and electronic equipment, land transport systems, precision instruments, and defense-related products associated with military robotic systems.
The exemption will apply under defined procurement conditions. Supplies must be executed through state defense procurement contracts, while final recipients are limited to designated defense and security entities, including the Ministry of Defense, the Armed Forces of Ukraine, law enforcement agencies, volunteer territorial defense formations, and enterprises carrying out state defense contracts.
“The adopted amendments will allow for meeting the combat units’ needs for ground-based robotic systems, as well as improve the efficiency of budget funds during their supply to the defense forces,” the Verkhovna Rada stated following the parliamentary vote.
Expanding Battlefield Role Of Ground Robots
Ground-based robotic systems are playing an increasingly important role in Ukraine’s military operations, supporting reconnaissance, mine clearance, ammunition transportation, casualty evacuation, and logistics missions while reducing direct exposure of personnel to frontline threats.
These systems are also used for combat support operations in contested areas, enabling supplies and equipment to reach forward positions without requiring soldiers to move into high-risk environments.
Domestic Production And Procurement Expansion
Ukraine has simultaneously increased investment in domestic production of unmanned ground systems as part of broader efforts to strengthen defense industrial capacity. In April, government officials announced that contracts had already been signed for 25,000 ground-based robotic systems for the Armed Forces during 2026, with planned procurement expected to exceed the total number acquired during all of 2025.
To support the growing fleet, Ukraine’s domestic defense industry has expanded localized manufacturing capabilities, including the production of specialized rubber tracks designed specifically for ground robotic systems, reducing reliance on imported components and improving production sustainability.
By removing the 20% VAT burden, Ukrainian authorities expect to facilitate larger-scale procurement, improve budget efficiency, and accelerate the delivery of unmanned ground systems to combat units during the ongoing period of martial law.
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