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    Ukraine Income Tax Rates 2016

    Individuals

    Taxable Income (UAH)

    Tax Rate (%)

    Personal income

    18

     

    Companies

    Taxable Income (UAH)

    Tax Rate (%)

    Corporate profit

    18

    0% applies to life insurers.

    3% applies to insurers.

    VALUE ADDED TAX (VAT)

    Standard rate is 20%.

    0% tax rate applies to export of goods and auxiliary (i.e. included into the customs value of goods) services.

    Services rendered outside of Ukraine are not subject to tax.

    7% tax rate applies to supply of pharmaceuticals.

    CAPITAL GAINS TAX (CGT)

    Individuals

    • 5% if a real estate is owned less than 3 years.
    • 5% if more than one sale per year.
    • 18% applies to transactions with shares and securities.
    • Dividends are taxed at 5%, if from corporate tax payer. Otherwise, 18%.
    • Interest is taxed at 18%.

    Companies

    Capital gains are taxed at the standard corporate tax rate.

    LOSSES

    Tax losses can be carried forward indefinitely.

    TREATY NETWORK

    67 countries

    WITHHOLDING TAX

    Dividends: 15%

    Interest: 15%

    Royalties: 15%


    Doing Business Abroad - Tax Rates 2015 /2016

     
    Albania | Angola | Austria | Azerbaijan | Bahrain | Belgium | Bulgaria | Cameroon | Croatia | Cyprus
    Czech Republic | Denmark | Egypt | Estonia | Finland | France | Georgia| Germany | Greece
    Hungary | Ireland | Isle of Man | Israel | Italy | Jordan | Kazakhstan | Kenya | Kuwait | Latvia | Lebanon
    Liechtenstein | Lithuania | Luxembourg | Malta | Mauritius | Morocco | Netherlands | Nigeria
    Norway | Oman | Palestine | Poland | Portugal | Qatar | Romania | Saudi Arabia | Serbia | Slovakia
    Slovenia | South Africa | Spain | Sweden | Switzerland | Tanzania | Tunisia | Turkey | Uganda
    Ukraine | United Arab Emirates | United Kingdom | Yemen
    Contact Us
    Dmytro Ivanusa
    Donoway Assurance TOV
    8 Yakira Street
    04119 Kiev
    Ukraine
    +380 44 500 83 30