If you are interested in establishing a Ukrainian company, our experts have prepared an overview on company formation in Ukraine to provide all the necessary information about local forms of business, registration process and requirements.
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Our tax experts have prepared a 2025 tax calendar for Ukraine, in order for you to keep an eye on the main statutory filing obligations and related deadlines.
Missing a deadline can lead to penalties, but with Accace, you stay one step ahead. Our local experts offer tailored support for filings, planning and advisory, helping you meet every requirement in line with the Romanian tax calendar. Explore our full range of tax advisory and compliance services in Ukraine.
January 20
VAT
January 30
VAT
Land tax
Transport tax
February 9
Unified return on PIT & Social contribution
Unified return submission for the Q4 2024
February 20
VAT
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
Land tax
Transport tax
Submission of Tax Return for 2025
February 28
Corporate income tax
Quarterly CIT payers – CIT return submission
Annual CIT return submission for 2024
Land tax
March 3
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
March 10
Corporate income tax
Quarterly CIT payers – payment of CIT liability for previous calendar quarter
March 20
VAT
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
March 28
Land tax
March 31
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
April 21
VAT
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
April 30
VAT
Land tax
Transport tax
May 12
Corporate income tax
May 20
VAT
Corporate income tax
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
May 30
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
Land tax
June 20
VAT
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
June 28
Land tax
June 30
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
July 21
VAT
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
July 30
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
Land tax
Transport tax
August 11
Corporate income tax
August 20
VAT
Corporate income tax
Quarterly CIT payers – payment of CIT liability for previous calendar quarter
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
August 29
Land tax
September 1
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
September 22
VAT
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
September 30
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
Land tax
October 20
VAT
Monthly VAT payers – VAT return submission
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
October 30
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
Land tax
Transport tax
November 10
Corporate income tax
November 20
VAT
Corporate income tax
Quarterly CIT payers – payment of CIT liability for previous calendar quarter
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
November 28
Land tax
December 1
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
December 22
VAT
Unified return on PIT & Social contribution
Monthly Unified return submission 2025
December 30
VAT
Monthly VAT payers – payment of VAT liability for previous calendar month
Land tax
From March 1, 2022 to December 31 of the year following the year in which martial law to be terminated, land tax and rent for land plots of state and communal property are not paid in the territories:
Temporarily, for the 2022 and 2023 tax (reporting) years, the general minimum tax liability is not calculated and paid for land plots located in the territories where hostilities are (were) taking place or in the territories temporarily occupied by the armed forces of the Russian Federation, and/or for land plots identified by regional military administrations as littered with explosive objects and/or on which there are fortification structures.
The list of territories on which hostilities are (were) conducted or temporarily occupied by the armed forces of the Russian Federation is determined by the Cabinet of Ministers of Ukraine.
Our 2025 salary calculator for Ukraine is set for full-time employment and is meant for general information only. The calculation is done in Ukrainian hryvnia.
Our calculator has been set for simulation purposes only and might not include all the factors that determine the end salary, according to the Ukrainian labour code and regulations.
Accace is not responsible for the decisions of any person or entity taken based on the results of this calculator. Before taking any action, we recommend you consult a specialist in any matters related to salary, employee rights and employment in Ukraine.
If you are interested in establishing a Ukrainian company, our experts have prepared an overview on company formation in Ukraine to provide all the necessary information about local forms of business, registration process and requirements.
The Join-Stock Company is a business entity with a charter capital divided into a certain number of shares of the same value. The joint stock company not later than after six months since an emission of shares had been registered must provide Shareholders with shares (certificate of the shares).
The Join-Stock Company is not liable for the obligations of the shareholders.
The company may be created by establishment, merger, division, separation or transformation of the business (business) companies, public (state), municipal (public) and other companies in the corporation.
Full name of the company in the Ukrainian language must contain the business type (public or private) and legal form (joint stock company).
Joint stock companies are divided into:
The Limited Liability Company is the company which has the capital divided into shares, as determined by the constituent documents.
The maximum number of participants in a Limited Liability Company is not declared.
An Additional Liability Company is the company with an authorized (share) capital divided into shares, as determined by the constituent documents.
The members of the company are liable for its obligations by their contributions to the charter (share) capital, and at the failure of these amount additionally by their property. This amount is the same for all participants and it is relevant to the contributions of each participant.
The maximum liability of members is detailed in the constituent documents.
The General Meeting is the supreme governing body of the Joint Stock Companies, Limited Liability and Additional Liability Companies.
The executive bodies of the company, which provides management of its current activity, are board or other bodies, defined by statute. In a Limited and Additional Liability created by the executive body: Collegial (management) or sole (Director). Directorate headed by General Director. Members of the executive body may also be persons who are not members of the partnership.
The General Partnership is a company, whose members are engaged in joint business activities and liable for the partnership’s obligations with all their property.
The name of the company must contain the names (names) of all its participants, the words “full partnership” or contain the name (title) of one or more members with the addition of the words “and company” and the words “full partnership”.
A Limited Partnership is a company, where one or more members do business on behalf of the partnership and is/are responsible for the company’s obligations with all their assets. There are one or more members whose liability is limited by contribution in property companies (investors) and who do not participate in the activities of the company.
If the Limited Partnership involves two or more participants with full responsibility, they are jointly liable for the debts of the company.
Administration of the Limited Partnership can be made only by participants with full responsibility.
Administration of the General Partnership must be agreed with all participants.
A citizen recognized as an entity if it exercises the entrepreneurial activity with the state registration as an entrepreneur without legal entity status.
Foreign business entities that want to do business in Ukraine can open a branch of a foreign entity. For this, the foreign entity must fill in an application and submit it to the Ministry of Economy of Ukraine (or other Ministry depending on the type of business activity of the foreign entity), together with a request for registration of the representation composed in any form, where should be noted:
| The form of business |
Minimum capital (approx. in EUR) |
Number of shareholders |
|
| English | Ukrainian | ||
|
Public joint-stock company |
Публічне акціонерне товариство (ПАТ) |
200 amounts of minimum salaries on the date of registration: As of 01/01/2024 – UAH 1,420,000. (approx. EUR 34 700) As of 01/04/2024 – UAH 1,600,000. (approx. EUR 39 000) |
1 or more |
|
Private joint-stock company |
Приватне акціонерне товариство (ПрАТ) |
200 amounts of minimum salaries on the date of registration: As of 01/01/2024 – UAH 1,420,000. (approx. EUR 34 700) As of 01/04/2024 – UAH 1,600,000. (approx. EUR 39 000) |
1 or more |
|
Limited Liability Company |
Товариство з обмеженою відповідальністю (ТОВ) | NS | ND |
|
Additional Liability Company |
Товариство з додатковою відповідальністю | NS | ND |
|
General Partnership |
Повне товариство (ПТ) | NS | ND |
|
Limited Partnership |
Командитне товариство | NS | ND |
|
Individual/entrepreneur |
Фізична особа-підприємець | N/A | ND |
|
Representative office |
Представництво іноземного суб’єкта господарювання | N/A | 1 (not a shareholder, mother company) |
NS=not stated, ND=not declared
A Join-Stock, Limited and Additional Liability Company are established and are operating under the constituent documents, while the General and the Limited Partnership are operating under the foundation agreement.
The documents must contain at least the following information:
The founding contract of a General Partnership must include in addition to the conditions specified above also the following:
The founding contract of a Limited Partnership, in addition to the above conditions, must include:
The company acquires legal personality from the date of its registration. Under normal conditions, the incorporation time (registration procedure time) lasts 24 hours.
The state registration is conducted in the order prescribed by law for state registration of legal entities.
The company may open current and deposit accounts in banks and enter into contracts and other agreements only after its registration. Agreements concluded before the company registration deemed to be concluded with this company, only if it is approved after registration.
For registration of the legal entity the following documents are needed:
Ukraine’s standard CIT rate is 18%. Special rates apply to insurance and gambling activities.
ECT rate is 9%. It is a special tax regime for the residents of Diia City*
Rates for legal non-resident entities vary from 0% to 20% based on income type. Tax rates and taxable profit for permanent establishments are the same as for residence in Ukraine.
The standard PIT rate is 18%. This rate also applies to the taxable income received from abroad.
Standard VAT rate in Ukraine is 20% and is imposed on domestic sales of goods and/or services, imported goods or services.
A reduced rate of 7% is applied to supply and import of registered medicines and specific medical goods. For export of goods and other services defined by law, 0% rate applies under special conditions.
Provision of services to a non-resident are subject to 20% VAT or it can be considered as an outside the scope of VAT, depending on the place of supply.
*Related deadlines for taxpayers you may find in our 2024 Tax calendar for Ukraine.
The Labor Code is the main law that governs employment relationships of all workers and the labour law in Ukraine. Its main purpose is to ensure a good work productivity, improvement of work quality, increase efficiency and ensure a good relationship between employees and their employers.
According to the labour law of Ukraine, the possible ways of employment are as follows:
Residents do not need a work permit in order to work in Ukraine but they need to be at least 18 years old at the time of employment.
Employment of underage individuals is allowed only if they are over 14 years of age, work does not interfere with studies, and there is parental permission.
Non-residents have the same rights to work in Ukraine as any Ukrainian has.
However, non-residents have to provide certain documentation before starting to work in Ukraine. The first one is the work permit. Because Ukraine does not belong to the EU, the work permit is mandatory for both EU and Non-EU citizens. After obtaining a work permit, the non-resident can apply for a residence permit, which is the second mandatory document required for employment.
* From 07/19/2022, Law 2352 of 07/01/2022 entered into force. The law is in effect during the martial law introduced in accordance with the Law of Ukraine
” On the Legal Regime of Martial Law” and expires from the day of the termination or cancellation of martial law, except for the third part of Article 13 and Article 15 of this Law, the articles of the Law that relate to payments by the executing state military aggression against Ukraine, money related to labour relations, lost as a result of armed aggression.
Considering the regular employment contracts, we can single out the following types:
This type of contract is the most common in Ukraine. The indefinite term Labour agreement is regulated by the Labour Law of Ukraine, Company internal policies and collective labour agreement.
The only difference between these types of agreements is that the Parties limit their work relationship with a specific period, based on the type of activity performed.
* From 19.07.2022 the employer is obliged to inform employees, who work under a fixed-term employment contract, about vacancies that meet their qualifications and provide for the possibility of concluding an indefinite term Labour agreement, as well as to ensure equal opportunities for such employees to conclude it.
This special type of agreement is a Service agreement. By using this type of agreement, the Parties agree and acknowledge that all conditions of their collaboration are conveyed in the agreement.
This is a special type of employment contract, the terms of which do not establish a specific time for the performance of work, the obligation of the employee to perform which arises only if the employer provides the work provided for in this employment contract without guaranteeing that such work will be provided continuously, but with compliance with the terms of payment.
The contract should have at least the following information:
identification details of the employer and employee
type of work
contract term
place where the work is performed
remuneration corresponding to the type of work (salary*)
working hours, vacation, and the right to additional days off
probationary period
notice period for the termination of employment
*UAH 6,700 (approx. EUR 170) is the minimum wage in Ukraine
* From 19.07.2022 before the employment takes effect, the employer is obliged to inform the employee in a manner agreed with the employee about the following:
According to Ukrainian legislation, the probationary period for regular employees cannot be longer than 3 consecutive months. In some cases, it can be up to 6 consecutive months, but it must be agreed with the Primary Trade Union Organization.
Workers (blue-collar occupations) are the subject of a maximum 1-month probation period.
* The labour legislation norms under martial law apply taking into account the requirements of Law No. 2136-IX dated 15.03.2022 “Organization of labour relations under martial law”. According to clause 2 of Art. 2 of this Law, when concluding an employment contract during the martial law period, the condition of employee testing at the time of hiring may be established for any category of employees.
According to the Ukrainian Labour Legislation, the employment may be terminated due to a few reasons, in particular:
* From 19.07.2022 new grounds for dismissal were added:
Together with a copy of the dismissal order, the employer is obliged to give the employee written notice of the amounts accrued and paid to him upon dismissal.
An employee may apply for a labour dispute resolution directly to the court within three months from the day he learned or should have learned about the violation of his right.
The employee has the right to apply to the court for the resolution of a labour dispute in dismissal cases within one month from the date of delivery of a copy of the dismissal order, and in cases regarding the payment of all sums due to the employee upon dismissal – within three months from the date his receipt of a written notification of the amounts accrued and paid to him upon dismissal.
Employees are notified in person about the coming dismissal no later than two months in advance.
The employee has the right to terminate the Indefinite Term Labour Agreement by notifying the owner or a body authorized by him in writing two weeks in advance.
In special cases of staff redundancy or liquidation employees must be personally notified by the employer no later than two months in advance.
In case of voluntary termination of the Indefinite term Labour agreement, the employee must notify the employer at least two weeks in advance.
Suspension of an employment contract is a temporary termination by the employer of providing the employee with a job and a temporary termination of the employee’s performance of the work under the concluded employment contract in connection with the military aggression against Ukraine, which excludes the possibility for both sides of the employment relationship to fulfil the obligations stipulated in the employment contract. The initiator of the suspension of the employment contract can be both the employer and the employee, but for a period not longer than the period of martial law. In case of a decision to cancel the suspension of the employment contract until the termination or cancellation of martial law, the employer must notify the employee of the need to start work 10 calendar days before the resumption of the employment contract.
The suspension of the employment contract is formalized by an employer’s order, which specifies information about the reasons for the suspension, the term of the suspension of the employment contract, the number and categories of employees to whom it may apply, the conditions for resuming the employment contract, etc.
22% of the gross salary.is the Social Security Contribution in Ukraine.
This percentage is applied to salaries which are less than 15 subsistence minimums for able-bodied persons. If the salary is higher, then only the amount up to 15 subsistence minimums for able-bodied persons is taxable, while the rest is non-taxable.
The subsistence minimum for able-bodied persons in Ukraine is UAH 6 700 (approx. 170 EUR) starting 1st January, 2023.
1.5% of the salary is the military tax paid by each employee.
18% flat rate of the gross salary is the income tax paid by the employee.
Generally the length of a working week is restricted to 40 hours. Usually, it is a five-day working week, but the employer may introduce a six-day working week and, in this case, employees may not work more than seven hours per day.
The day before a national holiday is one hour shorter.
* With changes from 19.07.2022. provided for:
The time scale of normal working hours during martial law may be increased to 60 hours per week for employees of critical infrastructure facilities (defence, life support of the population, etc.)
During the martial law period, the public holidays and non-working days regulations do not apply (Article 73 of the Labour Code).
Some categories of employees are entitled to work shorter hours per week. For employees performing work under harmful working conditions the working week is limited to 36 hours. Pregnant women; women with children under the age of 14 or disabled children; or those who take care of a sick family member based on medical recommendations, can also get permission for a shorter working day or a week with a proportional change in wages.
According to current Ukrainian legislation, the regularity of annual leave is determined according to schedules prepared at the beginning of the year and consider the interests of both the employer and the employee’s interests.
An employee has the right to a minimum annual leave of 24 calendar days.
The employee’s right to annual basic and additional full-time leave in the first year of employment begins after six months of continuous work at the current employer. However, if the employee has worked for the company for less than a year, the annual leave shall be granted in proportion to the period actually worked, based on the approximate calculation of 2 vacation days for each month worked.
The employer also has the right to grant an employee a longer annual leave.
However, the employer is obliged to provide a longer leave to certain categories of employees who have the right to it, such as:
Employees who have irregular working hours shall be provided with additional annual leave of up to 7 calendar days per year.
* As of 19.07.2022 following changes are foreseen:
During the period of martial law, granting an employee annual basic leave is limited to the duration of 24 calendar days for the current working year. If the duration of an employee’s annual basic leave is more than 24 calendar days, the provision of unused days of such leave during the period of martial law shall be transferred to the period after its expiration. During the period of martial law unused days of annual basic leave, to which the employee acquired the right in previous working years, are not granted. In case of termination of employment during the period of martial law, the employee is paid monetary compensation for all unused days of annual basic leave. In agreement with the Employer! This is a right, not an obligation!
The employee’s right to transfer the remaining annual leave to a new employer in case of transfer to another place of work is excluded. That is, employees transferred from one enterprise, institution, or organization to another enterprise, institution, or organization, and who fully or partially did not use the annual basic leave at the previous place of employment, do not have the right to transfer the rest of the leave and should receive monetary compensation at the time of work termination.
The period of military service is NOT included in the work experience record which gives the right to annual basic leave.
Employee’s salary for the entire period of leave is paid before the leave starts unless otherwise provided by law, labour, or Collective Agreement.
It is the employer’s obligation to preserve the workplace and position of employees called up for military service.
Ukrainian legislation allows for two types of leave without pay:
The most common form of unpaid leave is leave at the employee’s request.
Unpaid leave which is provided by the employer in a mandatory manner, is as follows:
Due to family circumstances and for other reasons, an employee may be granted unpaid leave for a period determined by an agreement between the employee and the employer or other authorized body, but no more than 15 calendar days per year:
* As of 19.07.2022 changes were made:
During the period of martial law, the employer, at the employee’s request who has left the territory of Ukraine or acquired the status of an internally displaced person, obligatorily grants him Leave Without Pay for the duration specified in the application, but no more than 90 calendar days, where the time spent on vacation is excluded from the employment record, which gives the right to annual basic leave, provided for in clause 4 of the first part of Article 9 of the Leave Act of Ukraine. The law does not provide for the employer’s right to deny the employee such leave.
The most common benefits for employees are:
Financial bonuses are added to the gross earnings and taxed accordingly.
Benefits such as professional trainings, language courses, company phone or company car (used for business purposes) are considered company expenses and are considered company expenses and reduce the amount of taxes paid by the company.
Any personal (individual) benefits are taxed from the gross employee earnings accordingly.
This type of work may be formalized by an agreement on the provision of temporary services. Temporary employment means seasonal works.
Seasonal work refers to the activity which, due to climate or season conditions, may be performed only during certain periods of time.
Temporary work is also considered the work performed for the substitution of an Employee who is temporarily unavailable (ex: due to illness), but also the work performed under a fixed-term labour agreement.
Temporary employment can also be considered the replacement of a certain employee who is temporarily unable to perform these duties (for example, due to illness). Such employment is also legalized in the form of a fixed-term employment contract.
The main sources of the labour law are the following acts:
The Law of Ukraine “On Amendments to Certain Laws of Ukraine on Optimizing Labour Relations” No. 2352-IX (The Law is in effect during the martial law introduced in accordance with the Law of Ukraine “On the Legal Regime of Martial Law” and expires on the date of termination or cancellation of martial law, except for the third part of Article 13 and Article 15 of this Law, the articles of the Law, which relate to payments by the state carrying out military aggression against Ukraine, monetary sums related to labour relations, lost as a result of armed aggression).
Understanding and applying labour law in Ukraine is essential to maintaining a compliant and productive workplace. At Accace, we provide expert labour law consultancy and payroll services in Ukraine to help you manage employment relationships, contracts, internal policies, and day-to-day HR administration. With our support, you can confidently handle your employer obligations while staying aligned with local regulations.
Despite the difficult time for the Ukrainian economy, the country continues to have investment potential in the agribusiness sector, energy and IT sector.
The potential of IT industry in Ukraine is far from exhausted. Calculations show that the capacity of the industry is from $ 15 billion to $ 30 billion. At the same time the full potential of IT-industry will be able to open only because of one condition: Ukraine will encourage developers to generate ideas and create products here, “home” and not seek every opportunity to develop and resell themselves abroad.
Ukraine is also a major transport and transit hub, connecting Western and Eastern part of Europe, the Baltic and South-West Asia.
Foreign legal entities (individuals) can purchase and sale any real estate together with land (expect agricultural land) in Ukraine as well as get commercial benefit from their property and let it on lease, while paying due taxes. According to the applicable laws of Ukraine sale of agricultural lands is in moratorium until 2018.
Employers are liable to pay Unified Social Security Contributions. The social security contribution in Ukraine is 22% of the gross earnings (salaries and benefits paid to employees).
This percent is applied to salaries which are less than 25 subsistence minimums for able-bodied persons. If the salary is higher, then only the amount up to 25 subsistence level for able-bodied persons is taxable, while the rest is non-taxable.
The subsistence level for able-bodied persons in Ukraine is UAH 1,600 (approx. EUR 55) starting January 1st, 2017.
The 22% from gross salary is divided among different funds (unemployment fund, accident fund, pension contribution and temporary disability fund).
Applicable laws
Ukraine’s standard CIT rate is 18%.
There is an additional tax for insurance activity – 3% or 0% on the income of these companies. The contracts with term life insurance, a voluntary health insurance and insurance contracts within the non-state pension have the rate 0%.
Legal entities involved in gambling have to pay special CIT at 10%. The rate 18% can be applied to special gambling activity. This CIT paid from gambling income do not reduce taxable profit of a company engaged in gambling activities, so additionally they have to pay standard CIT 18%.
Rates for legal entities-non-residence pay CIT at 0%, 4%, 6%, 12%, 15% and 20% from their income (tax rates varies depending on type of income).
Tax rates and taxable profit for permanent establishments are the same as for residence in Ukraine.
Taxable income ̶ Taxpayers with an annual income exceeding UAH 20,000,000 have to use adjustments of the financial results for tax difference.
Taxpayers with an annual income that does not exceed UAH 20, 000,000 are allowed not to apply adjustments.
Tax period – The calendar year.
Tax returns and assessment ̶ companies with an annual income up to UAH 20,000,000 must perform the tax return for the whole calendar year until March 1st, 2017.
Companies with an annual income exceeding UAH 20, 000,000 must pay and perform tax returns quarterly. The complete list of deadlines for taxpayers you may find in our 2017 tax calendar for Ukraine.
Advance payments – companies that are quarterly payers must pay 2/9 CIT from the amount of three quarters income until the December 31st of the following year.
The standard PIT rate is 18% in Ukraine. This rate applies to (main):
This rate also applied to the taxable income received from abroad.
Starting from August 2014 1.5% military tax on personal income was introduced in Ukraine.
Standard VAT rate in Ukraine is 20% and is imposed on domestic sales of goods and/or services, imported goods or services.
Reduced rates
7% – this rate is applied to supply and import of registered medicines and specific medical goods.
0% – this rate is applied to the export of goods. Other services which are subject of 0% rate are an international transport services confirmed by a single international shipping document, toll manufacturing services if the goods are exported from Ukraine, etc.
Provision of services to a non-resident are subject to 20% VAT or it can be considered as an outside the scope of VAT, depending on the place of supply.
VAT payers must provide the report monthly until the 20th day of the month following the reporting month. Payment of VAT is made within 10 days from the end of the report’s submission, that is, as a rule, up to and including the 30th day.
The object of taxation for this tax is land plots owned or leased, as well as land shares that are owned. Land tax rates set by local councils. The rate of land tax depends on the category, location, and the existence of a state valuation for each particular land plot.
Starting January 1st, 2017, owners of cars which are not older than five years and with an average market value exceeding 375 minimal salaries as of January 1st of the reporting year (approx. EUR 40,000) must pay transport tax in amount UAH 25,000 for each car per year.
Payers of this tax are owners of objects of taxation on the territory of Ukraine: individuals, legal entities, non-residents.
Starting from January 1st, 2017:
Customs duty must be paid by the importer upon import of the goods into Ukraine. The rates are established by the Customs Tariff. Nowadays in Ukraine are two duty rates: relieved and full rates. Relieved rates are applied to goods from World Trade Organization (WTO) and some other countries.
This tax is applied for ethyl alcohol, alcoholic beverages, beer, tobacco and tobacco products, cars, car bodies, motorbikes, electricity, liquefied gas, petrol, diesel fuel, other fuel material and electric power. These goods can be imported or produced in Ukraine.
Ukrainian legislation divided the rates of the excise tax into three types:
Local authorities have the right to set rates of local excise tax, which are taxed by retail sellers of excisable goods. The rate of such excise is set at a rate of 2% to 5 % of the goods value.
Starting January 1st, 2013 until January 1st, 2023, IT companies that perform activities in Ukraine are exempted from VAT payments on operations of software products supply.
Software products are considered: the result of computer programming in the form of operating system, systemic, applied, entertaining and / or educational computer software (their components) as well as websites and / or online services; cryptographic data protection.
Beyond our free tax guideline for Ukraine, we’re ready to support you with hands-on expertise tailored to your business needs. Accace offers comprehensive tax advisory and tax compliance services in Ukraine to help you navigate local regulations, optimize your tax strategy, and stay fully compliant. Whether you’re entering the market or already operating in Ukraine, our local experts are here to make sure your tax matters are in good hands. Get in touch with us today!
About Accace
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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.
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