Ukraine vs France
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / France: 4/02/2026
Compare Ukraine and France corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs France Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
France
General CIT Rate:
18%
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
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 Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following 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 Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
Withholding Tax (WHT)
Ukraine
France
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
France
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Ukraine
France
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
15.38
