Ukraine
Eastern Europe · UA · 72 treaties
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 |
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 (69)
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.