Ukraine
Eastern Europe · UA · 72 treaties
What are the main tax rates in Ukraine?
Ukraine's personal income tax top rate is 18%, corporate tax is 18%, and VAT is 20%. Capital gains are taxed at 18% and dividend withholding at 15%.
Tax profile
| Corporate income tax | 18% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 18% |
| Capital gains | 18% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Ukraine?
- It takes 183 days to establish tax residency in Ukraine.
- Is cryptocurrency taxed as income in Ukraine?
- Yes, cryptocurrency is classified as taxable income in Ukraine. There is no long-term exemption.
- Does Ukraine have a tax treaty with my country?
- Ukraine has tax treaties with 72 countries.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- permanent place of residence in Ukraine
- centre of vital interests in Ukraine
- 183 days or more in Ukraine during the tax year
- Ukrainian citizenship if residency still cannot be determined
- self-recognition as a Ukrainian tax resident
Ukraine uses a hierarchy of residence tests rather than citizenship-based taxation, and the official guidance says an individual can change or abandon residency status only through the facts supporting non-residence. That makes leaving possible by cutting ties and days, but not purely automatic if Ukrainian authorities still find residence, center of vital interests, or unresolved status.
Source: State Tax Service of Ukraine
Tax treaty network (76)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Algeria | 15% | 10% | 10% |
| Armenia | 15% | 10% | 0% |
| Austria | 15% | 5% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| Albania | — | — | — |
| Belgium | 15% | 10% | 10% |
| Bosnia and Herzegovina | — | — | — |
| Bulgaria | 15% | 10% | 10% |
| United Kingdom | 15% | 5% | 5% |
| Georgia | 10% | 10% | 10% |
| Greece | 10% | 10% | 10% |
| Denmark | 15% | 10% | 5% |
| Estonia | 15% | 10% | 10% |
| Ireland | 15% | 10% | 10% |
| Iceland | 15% | 10% | 10% |
| Spain | 15% | 0% | 5% |
| Italy | 15% | 10% | 7% |
| Cyprus | 10% | 5% | 10% |
| Latvia | 15% | 10% | 10% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 10% | 10% |
| Malta | 15% | 10% | 10% |
| Moldova | 15% | 10% | 10% |
| Netherlands | 15% | 5% | 10% |
| Germany | 10% | 5% | 5% |
| Norway | 15% | 10% | 10% |
| Poland | 15% | 10% | 10% |
| Portugal | 15% | 10% | 10% |
| North Macedonia | 15% | 10% | 10% |
| Romania | 15% | 10% | 15% |
| Republic of Serbia | 10% | 10% | 10% |
| Slovakia | 10% | 10% | 10% |
| Slovenia | 15% | 5% | 10% |
| Turkey | 15% | 10% | 10% |
| Hungary | 15% | 10% | 5% |
| Finland | 15% | 10% | 10% |
| France | 15% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Czechia | 15% | 5% | 10% |
| Switzerland | 15% | 5% | 5% |
| Sweden | 10% | 10% | 10% |
| India | 15% | 10% | 10% |
| Indonesia | 15% | 10% | 10% |
| Israel | 15% | 10% | 10% |
| Jordan | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| South Korea | 15% | 5% | 5% |
| Kuwait | 5% | 0% | 10% |
| Laos | — | — | — |
| Lebanon | 15% | 10% | 10% |
| Malaysia | 15% | 15% | 15% |
| United Arab Emirates | 15% | 5% | 10% |
| Pakistan | 15% | 10% | 10% |
| Qatar | 10% | 10% | 10% |
| Saudi Arabia | 15% | 10% | 10% |
| Singapore | 15% | 10% | 7.5% |
| Thailand | 15% | 15% | 15% |
| Uzbekistan | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Mexico | 15% | 10% | 10% |
| United States of America | 15% | 0% | 10% |
| Brazil | 15% | 15% | 15% |
| Venezuela | — | — | — |
| Egypt | 12% | 12% | 12% |
| Libya | 15% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| South Africa | 15% | 10% | 10% |
| Tunisia | — | — | — |
| Japan | 15% | 10% | 5% |
| Kazakhstan | 15% | 10% | 10% |
| Kyrgyzstan | 15% | 10% | 10% |
| Mongolia | 10% | 10% | 10% |
| Montenegro | 10% | 10% | 10% |
| Tajikistan | 10% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |