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Impostos a Ucraïna

Tax Rates

Consumption Taxes

Nature of the Tax
Podatok Na dodanu Vartist (PDV) (Value Added Tax)
Tax Rate
Reduced Tax Rate
A 7% VAT applies to supplies of pharmaceuticals and healthcare products; supplies of certain services related to admission to shows, theatres, concerts, museums, zoos, exhibitions and similar cultural events; as well as hotel accommodation services (following the COVID-19 crisis).
Domestic supplies and imports of agricultural products classified under the following HS customs tariff headings are subject to a 14% reduced rate: 1001, 1003, 1005, 1201, 1205, 1206.
Exports, international transportation services, and processing and repairs of imported movable property that is subsequently exported from Ukraine are zero-rated.
Other Consumption Taxes
Excise duties are levied on alcohol, alcoholic beverages, beer, tobacco and tobacco products, cars, car bodies, motorbikes, electricity, liquefied gas, petrol, diesel fuel, other fuel material, and electric power.
A vehicle 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.

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Corporate Taxes

Company Tax
Tax Rate For Foreign Companies
Foreign companies are taxed on all their revenue from Ukrainian sources, and on their profits obtained from a permanent representation in Ukraine.
A withholding tax applies to the majority of income payments for non-residents, at a rate of 15%.
Capital Gains Taxation
Capital gains are treated as ordinary income and taxed at the standard corporate tax rate.
Main Allowable Deductions and Tax Credits
Most expenses incurred relative to the activities of the company are deductible for tax purposes. Assets with a value greater than UAH 20,000 and a useful life of more than one year are subject to depreciation. Depreciation is determined monthly based on different depreciation calculation methods (linear, decreasing, variable, exceptional). Goodwill cannot be amortised for tax purposes.

Organisational and start-up expenses are fully deductible and are not subject to a cap. Interest is also deductible (restrictions apply to interest paid to non-residents) as are fines and penalties (except for those paid to companies that do not pay corporation tax or are subject to a 0% tax rate). Taxes, with the exception of corporation tax, withholding taxes and non-recoverable VAT, are deductible. The obligatory Ukrainian social security insurance contributions paid by the employers are deductible. R&D expenses are also deductible.

Donations to charities are only deductible up to 70% and are capped at 4% of the previous year's taxable income. This rate is raised to 8% for donations to NGOs involved in sports and physical culture.
Tax losses can be carried forward without any restrictions; however, large taxpayers may utilise only up to half of accumulated tax losses from previous tax years in their current tax return. The carryback of losses is not permitted.

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.

Other Corporate Taxes
Owners of residential and non-residential property are subject to local real estate tax. Legal entities that own residential or non-residential real estate are subject to tax at a rate of up to 1.5% of one minimum salary as of 1 January of the reporting year per square meter owned. Land tax is imposed on the owner/user at rates that go up to 12% for legal entities (depending on the category, location, and the existence of a state valuation for each particular land plot).

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.

Other Domestic Resources
State Tax Service of Ukraine
Consult Doing Business Website, to obtain a summary of the taxes and mandatory contributions.

Country Comparison For Corporate Taxation

  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.

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Individual Taxes

Tax Rate

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%
Allowable Deductions and Tax Credits
There are deductions for Ukrainian mortgage expenses, donations to qualified charities (up to 4% of the taxpayer's taxable income), tuition fees paid to Ukrainian universities and contributions to voluntary life/pension insurance (only for tax residents receiving employment remuneration in Ukraine, limited to UAH 3,480 per month per taxpayer as of 2022).

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.

Special Expatriate Tax Regime
The personal income tax for both Ukrainian and foreign nationals varies depending on their tax residency status. Ukrainian tax residents are subject to personal income taxation on their worldwide income, whereas non-residents are only subject to taxation on the Ukrainian-sourced portion of their income (defined as employment income from a Ukrainian entity/business or personal income received from Ukraine).
The same tax rates generally apply to tax residents and non-residents.

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Double Taxation Treaties

Countries With Whom a Double Taxation Treaty Have Been Signed
See the list of tax treaties signed by Ukraine
Withholding Taxes
Dividends: 0 (residents)/15% (non-residents); Interest: 0 (residents and interest income received from government securities)/5% (paid to non-residents on loans made to Ukrainian residents from qualifying Eurobond issuance proceed)/15% (non-residents); Royalties: 0 (residents)/15% (non-residents).
These rates may be lower under a tax treaty.
Bilateral Agreement
Spain and Ukrania are bound by a double taxation agreement signed between Spain and USSR old members.
Withholding tax rate unde the tax treaty are: 15% for dividends, 0 for interest and 0/5% for royalties.

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Sources of Fiscal Information

Tax Authorities
Overview of Ukraine's tax measures in response to Covid-19
State Tax Service of Ukraine
Other Domestic Resources
Contact Ukraine tax guide

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Actualitzacions: June 2023

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