🇺🇦 Ukraine
UA / UKR #45
Nomad Score
57.0
Cities
13
Currency
UAH
🇺🇦 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.
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%.
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 % | USD Equivalent |
|---|---|---|---|
| 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%
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
🔗 RELATED
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