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10 facts about taxation in Ukraine | Infographic

July 10, 2024

Our infographic on the taxation in Ukraine summarizes the most important information that businesses should know about the Ukrainian tax system in 2024.

Corporte income taxes
Standard CIT rate: 18%
Special CIT rates: 
additional 3% for insurance companies paid on their income from certain type of activities
additional 10% for gambling companies paid on their income from slot machine halls and 18% on other income except from slot machines halls
increased 25% CIT rate for banks
Exit capital tax
Special tax regime for the residents of Diia City, with a 9% rate

WITHHOLDING TAX

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.

Simpified tax regime
Group 1 of taxpayers: up to 10% 
Group 2 of taxpayers: up to 20% 
Group 3 of taxpayers: 3% for VAT payers, 5% for non-VAT payers
For all tax groups: the tax rate is 15% for the income above the threshold.  
Standard and REDUCED VAT

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. 

PIT
Standard rate: 18%
Special rate for the residents of Diia City: 5% 
Unified social contribution

22% on the gross salary, paid by the employer

Military tax

1.5% 

TRANSPORT TAX
UAH 25,000 paid by the car owner yearly for each car that is less than 5 years old and its average market value exceeds 375 minimal salaries
Real estate TAX and land tax

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. 

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