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Europe

Ukraine

Currency

UAH

Corporate Tax

18%

Personal Income Tax

18%

VAT / GST

20%

Corporate Income Tax

Headline rate18%

Standard 18%; 9% for diia city residents and IT (under conditions).

Personal Income Tax

Top marginal rate18%

Flat 18% PIT + 1.5% military tax (19.5% effective).

Value Added Tax / GST

Standard rate20%

Standard 20%; 7% and 0% reduced.

Withholding Taxes

Dividends

15%

Interest

15%

Royalties

15%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

Single social contribution ~22% employer (capped).

Wealth & Capital Taxes

Capital Gains Tax

18–19.5%

Inheritance / Estate Tax

0–5%

Capital (Net Worth) Tax

0%

Property Tax

Property tax ~1% of value

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 4 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 1 May following year
VAT / GSTMonthly, by 20th of following month

Tax Year

Calendar year

Notes

Diia City IT regime (9% CIT, 5% PIT). War affects deadlines (extended).