Ukraine vs Macau
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 UA
Ukraine
|
 MO
Macau
|
|
|---|---|---|
| Top rate | 18% | 12% |
| Effective top rate | 23% | 12% |
| Capital gains tax | 18% | 0% |
| Capital gains notes | Investment profit and most other gains are taxed as ordinary income at 18% PIT plus 5% military levy (23% combined on the standard base). | No separate capital gains tax for individuals. Corporate gains on Macau-sourced business assets are taxed as complementary tax profits. |
| Social security (employee) | 0% | — |
| Social security (employer) | 22% | — |
| Social security annual cap | $1,556,460 | — |
Withholding rates
Other taxes
Tax features
|
UA
Ukraine
|
MO
Macau
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | No |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | No |
| Wealth tax | No | No |
| Inheritance tax | Yes | No |
| Exit tax | No | No |
| CFC rules | Yes | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | Yes |
Special regimes
Residency and filing
|
UA
Ukraine
|
MO
Macau
|
|
|---|---|---|
| Residency threshold | 183 days | — |
| Filing deadline | April 30 | End of February (professional tax M/5); complementary tax M/1 March to June |
| Automatic extension | No | No |
| Residency rules | Resident if place of abode or centre of vital interests is in Ukraine; if unclear, resident when present at least 183 days in the calendar tax year (or Ukrainian citizen if still unclear). | Residence and domicile do not determine professional tax liability; Macau employment or services performed for a Macau employer are taxed on that income regardless of where payment is received or days spent in Macau. Treaty partners rely on applicable DTA articles for tie-breakers. |
| Filing notes | Annual property and income declaration due 30 April; final PIT and military tax payment generally due 31 July. Electronic filing is standard; martial law may extend procedural terms. | Professional tax: employees file M/5 (January for multiple employers; Group 2 with accounts by 15 April per DSF calendar). Complementary tax: Group B M/1 by end of March, Group A M/1 between April and June. PwC cites professional tax returns due by end of February and final professional tax payment by 15 January of the following year. |
| CFC rules details | CFC rules apply from 2022: Ukrainian residents controlling foreign entities (>50% share, or >10% with aggregate Ukrainian ownership ≥50%, or actual control) include attributable CFC profits in Ukrainian income unless exemptions apply (including effective foreign tax of at least 13% or limited passive income). | No classic controlled foreign corporation regime in domestic law. Complementary tax can still reach certain foreign income of Macau tax-resident constituent entities in multinational groups under the 2026 territorial rules, with unilateral credit relief. |