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)
General CIT Rate:
18%
CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
CIT Payment Due Date:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
CIT Estimated Payment Due Date:
N/A
Ukraine Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Ukraine Value-Added Tax (VAT)
General VAT Rate:
20
Learn More
Ukraine Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
Ukraine Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Additional info
Quick Navigation
TKEG Expat Ukraine Corporate Tax Guide
Ukraine's Corporate Income Tax (CIT)
Ukraine's Personal Income Tax (PIT)
Ukraine's Capital Gains Tax (CGT)
Ukraine's Value-Added Tax (VAT)
Ukraine's Transport Tax
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.
References
https://taxsummaries.pwc.com/ukraine/corporate/other-taxes
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.
References
https://taxsummaries.pwc.com/ukraine/corporate/other-taxes
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.
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