Europe
Ukraine: tax at a glance
Personal and corporate tax sit at a flat 18%, plus a wartime 5% military levy on top. A separate Diia City regime gives the IT sector its own, more favorable rules.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 18% plus a 5% military levy.The flat rate is 18%, plus a 5% military levy, raised from 1.5% in Dec 2024. Together they add up to roughly 23% in practice.
- Corporate income
- 18%
- Capital gains
- 18% plus a 5% military levy, taxed as ordinary income.
- VAT / PDV
- 20%
- Dividends (WHT)
- 5% for residents, 15% for non-residents, plus a 5% military levy.
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 0%
- Social security (employer)
- 22% for the unified social contribution.
- Wealth tax
- None
- Inheritance / estate
- Inheritance is taxed as income at 0%, 5% or 18%, plus the military levy. Close family members pay 0%.
- Property tax
- A municipal real estate tax applies once a property's area passes a set threshold.
- Other
- Under martial law, a 5% military levy applies across most types of income.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
- Special regime
- Diia City's IT regime, or the simplified single tax.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.