Ucraïna: Entorn econòmic
Resident companies would increase the taxable basis for corporate income tax by 30% of the value of goods, works and services sold to residents of low tax jurisdictions and foreign companies having special legal forms.
Social security contributions payable by the employer amount to 22% of the salary and are capped at 15 times the minimum monthly salary (at UAH 6,500 per month as from 1 January 2022; hence the cap is at UAH 97,500; increasing to UAH 6,700 from October 2022).
A mandatory pension fund contribution applies to certain transactions at rates of 1% for land/buildings, 3%-5% for vehicle purchases, 10% for the governmental plate-mark on jewellery, and 7.5% for the usage of mobile services.
State duty is imposed on the transfer of real estate and vehicles. A local transport tax of UAH 25,000 is charged on owners of passenger cars with an average market value exceeding 375 minimal salaries (i.e. UAH 2,437,500 for 2022) and less than five years old.
Companies that discharge contaminants into the environment or disposes of waste are subject to an environmental tax, whose rate varies according to the level of contamination. Companies engaged in extracting mineral resources are subject to specific taxation.
Further taxes may be levied at the discretion of the local authorities.
Ukraine | Eastern Europe & Central Asia | United States | Germany | |
Number of Payments of Taxes per Year | 5.0 | 13.9 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 327.5 | 226.2 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 45.2 | 36.5 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Personal income tax | Flat rate of 18% (the value of benefits-in-kind is enhanced by a coefficient of 1.2% for tax purposes) |
Additional tax on individuals as military contribution | 1.5% of taxable income |
Dividends paid by residents | 5% |
Dividends paid by non-residents, mutual investment funds, and non-payers of CIT in Ukraine | 9% |
In general, amounts not deducted from the income of the reporting year cannot be carried forward, and all expenses should be properly documented.
Private entrepreneurs registered under the general tax regime may deduct business expenses and depreciation charges under the general tax regime.
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Actualitzacions: June 2023