Tax facts

INCOME TAX RATES

25% income tax rate.

СОЦИАЛЬНЫЕ НАЛОГИ

• 33.8% - pension fund
• 1.8% - employment fund
• 2.3-2.8% - fund of social insurance of temporary disability
• 13% - income tax
• 0.5-2% - accident fund
• 1.7 UAH (hryvna) – communal tax

VALUE ADDED TAX (VAT)

Customary VAT rate is 20%. Ukraine is also offering a simplified taxation system for small VAT payers – 6% and for small non-payers of VAT – 10% (certain conditions apply).

WITHOLDING TAX (non-residents)

Dividends: 15%.

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