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Our infographic on the taxation in Ukraine summarizes the most important information that businesses should know about the Ukrainian tax system in 2025.
Not applicable to residents
For non-residents the standard rate is 15%. The rate can be decreased according to the double-tax treaty between Ukraine and country residence of recipient of income.
20% is the standard VAT rate
14% applies to the import and supply of certain agricultural products.
7% applies to the import and supply of specific medical goods/equipment, cultural/artistic events, distribution of films adapted for people with disabilities, temporary accommodation services, sport event tickets.
0% applies to export and re-export of goods, supply of international transportation, toll manufacturing services and some other services.
22% on the gross salary, paid by the employer
Maximum threshold for which USC is calculated: UAH 160 000 (20 minimum salaries) or UAH 8 000 for Diia City residents; or maximum USC amount to be paid by employers for one employee monthly: UAH 35 200 or UAH 1 760
5% (increased from December 2024)
For private entrepreneurs on 1st and 2nd group – 10% from minimum salary monthly (UAH 800)
For private entrepreneurs on 3rd group – 1% from revenue received
Real estate tax: Set by local governments, but cannot exceed 1.5% of the minimum salary per m2
Land tax: Tax rate from 0.1% up to 3% from the nominal value of land, depending on the designation of the land plot.
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
