Ukraine vs Slovakia
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Slovakia: 4/05/2026
Compare Ukraine and Slovakia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Slovakia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Slovakia
General CIT Rate:
18%
General CIT Rate:
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
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:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
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:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
Withholding Tax (WHT)
Ukraine
Slovakia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/19/35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Slovakia
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 subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Ukraine
Slovakia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
19.33%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
12.52%
