🇺🇦 Ukraine Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 18.0% effective 23.0%

Corporate tax 18.0%

PDV 20.0% standard rate

Tax residency 183 days 70 tax treaties

Ukraine tax profile

Data year: 2026

Tax system: Worldwide Flat 18% personal income tax on most taxable income. A 5% military levy applies on the same base for most individuals from 1 January 2025 (raised from 1.5% under Laws 4015-IX and 4113). Wartime economic measures and martial law remain in effect.
Top PIT rate: 18.0% (eff. 23.0%)
Corporate tax rate: 18.0%
PDV: 20.0%
Capital gains tax: 18.0% Investment profit and most other gains are taxed as ordinary income at 18% PIT plus 5% military levy (23% combined on the standard base).
Social security (employee): 0.0%
Social security (employer): 22.0%
Social security cap (annual): UAH 1,556,460
Dividend withholding: 15.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Inheritance tax: 5.0%
Treaty count: 70

Personal income

Personal income brackets
Bracket min	Bracket max	Rate
UAH 0	and above	18.0%

Days threshold: 183 days
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).
Exit tax: No
CFC rules: Yes 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).

PwC Ukraine Tax Summary (accessed Oct 9, 2026) PIT, military levy, CIT, PDV, WHT, USC, residency, CFC, filing deadlines
State Tax Service — military levy (accessed Oct 9, 2026) 5% military levy on most individual income; fixed levy for simplified entrepreneurs
Ministry of Finance — tax treaties (accessed Oct 9, 2026) 70 bilateral double-tax treaties in force

Oct 9, 2026
- Income tax brackets updated
Refreshed 2026 profile: verification date, data year, military levy 5%, USC annual cap, WHT 15%, treaty count 70, filing deadline April 30, sources, CFC/residency/filing notes, bank CIT 50% for 2026 (taxsummaries.pwc.com) (mof.gov.ua) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%