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Good to know
About Ukraine
Ukraine is Europe’s largest country by area with a highly skilled IT workforce, competitive developer salaries, a growing tech outsourcing sector, and rich agricultural and industrial resources.
View Complete InformationUkraine Tax Brief
- General CIT Rate
- 18%
- CIT Return Due Date
- The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
- CIT Payment Due Date
- According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
- CIT Estimated Payment Due Date
- N/A
- Resident Withholding Tax (Dividend/Interest/Royalty)
- N/A
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 15/15/15
- General VAT Rate
- 20
- General Capital Gain Tax Rate
- Capital gains are subject to the standard corporate income tax rate of 18%.

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