Ukraine has a standard corporate income tax rate of 18% for capital gains. The deadline for submitting quarterly tax returns is 40 days after the end of the reporting quarter, with the exception of the fourth quarter which has a 60-day deadline. The annual tax return is due within 60 days after the end of the reporting year. The general CIT rate is 25% and the general VAT rate is 20%. Non-residents are subject to a 15% withholding tax on dividends, interest, and royalties, while there is no information on withholding tax for residents.
Ukraine Tax Brief
Time of Update 4/06/2026
Ukraine Corporate Income Tax (CIT)
Ukraine Withholding Tax (WHT)
Ukraine Value-Added Tax (VAT)
Ukraine Capital Gain Tax (CGT)
Ukraine Effective Tax Rate (ETR)
Composite Effective Marginal Tax Rate:
Additional info
Quick Navigation
TKEG Expat™ (Test) Ukraine Corporate Tax Guide
1.
Ukraine's Corporate Income Tax (CIT)
Ukraine imposes a corporate income tax (CIT) rate of 18%, with specific rates for banks, which are taxed at 50% in 2023 and will be taxed at 25% from 2024 onwards. CIT returns are filed quarterly, with each return due within 40 days following the last day of the reporting quarter. For the fourth quarter, the deadline is 60 calendar days after the reporting year ends. Annual returns are due 60 days following the end of the reporting year. Final CIT payments must be made within ten days of the filing deadline, ensuring timely collection of corporate taxes in Ukraine.
2.
Ukraine's Personal Income Tax (PIT)
In Ukraine, the personal income tax (PIT) rate is set at 18%. Individuals are required to file their PIT returns by April 30, with the final payment due by July 31. For employment income, tax payments are withheld at the source, simplifying the process for employees and ensuring compliance with Ukraine's tax regulations. This system facilitates the government's ability to collect personal income tax from its citizens and residents.
3.
Ukraine's Capital Gains Tax (CGT)
In Ukraine, corporate capital gains are taxed at the standard corporate income tax rate of 18%. For individuals, capital gains are treated as ordinary income and taxed at the same rate as personal income tax. This ensures that both corporations and individuals in Ukraine contribute taxes on their investment profits in a manner consistent with their overall income.
4.
Ukraine's Value-Added Tax (VAT)
Ukraine applies four VAT rates: 20%, 14%, 7%, and 0%. The standard VAT rate of 20% applies to most transactions, while a 14% rate is applied to certain agricultural products. The 7% rate is used for specific medical goods and services, cultural events, and other activities. A 0% VAT rate is applied to exports, re-exports, and certain international transportation services. This tiered VAT structure allows Ukraine to adapt tax rates based on the type of product or service, promoting economic growth and competitiveness in key sectors.
5.
Ukraine's Transport Tax
In Ukraine, a local transport tax is levied on passenger cars with an average market value exceeding 375 minimal salaries and that are less than five years old. For 2024, the threshold is set at UAH 2,662,500. The Ministry of Economic Development and Trade publishes a list of vehicles subject to this tax annually. Owners of eligible vehicles must pay a tax of UAH 25,000 per car per year. This tax helps Ukraine manage its transport infrastructure while generating revenue from high-value vehicles.
