Top income tax
18.0%
effective 23.0%
Corporate tax
18.0%
PDV
20.0%
standard rate
Tax residency
183 days
73 tax treaties
Ukraine tax profile
Data year: 2025
- Tax system
- Worldwide Flat 18% PIT + 5% military levy (increased from 1.5% in Dec 2024). Wartime economic measures in effect.
- Top PIT rate
- 18.0% (eff. 23.0%)
- Corporate tax rate
- 18.0%
- PDV
- 20.0%
- Capital gains tax
- 18.0% 18% PIT + 5% military levy = effective 23%.
- Social security (employee)
- 0.0%
- Social security (employer)
- 22.0%
- Dividend withholding
- 18.0%
- Interest withholding
- 18.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 5.0%
- Treaty count
- 73
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| UAH 0 | and above | 18.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if centre of vital interests or present 183+ days in tax year
- Exit tax
- No
- CFC rules
- Yes CFC rules effective from 2022 for >50% controlled entities taxed at <13%
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 1
Sources
- PwC Ukraine Tax Summary (accessed Mar 23, 2026) PIT, CIT, PDV, military levy, social security