Europe · Tax guide
Ukraine
Ukraine taxes company profits at 18%, while smaller businesses and sole traders can use the simplified system and pay 5% of revenue (group 3, non-VAT payers). VAT is 20%, and martial-law rules change frequently. Taxes are administered by the State Tax Service.
At a glance
- Corporate profit tax
- 18%
- Single tax
- 5% of revenue (group 3, non-VAT payers)
- VAT
- 20%
- Withholding on payments abroad
- 15%
Higher for banks
Simplified system
Registration above ₴1,000,000
Before treaty relief
Profit tax and the simplified system
Companies pay profit tax at 18%. Smaller companies and individual entrepreneurs (FOPs) can join the simplified system and pay single tax instead — 5% of revenue (group 3, non-VAT payers) — plus the unified social contribution and the military levy.
VAT
VAT is 20%. Registration is required once taxable supplies exceed ₴1,000,000 in twelve months. Every tax invoice must be registered in the Unified Register of Tax Invoices (ERPN), and returns are monthly.
Payments abroad
Dividends, interest, royalties and some services paid to non-residents carry 15% withholding. Ukraine has suspended or restricted some treaty benefits during martial law, so confirm the current position before relying on a treaty rate.
Key dates
- By the 20th of each monthVAT return
- Quarterly or annuallyProfit tax return, depending on size
Figures and sources
5 figures- Corporate profit tax rate18%Under professional review
- Single tax for simplified-system businesses5% of revenue (group 3, non-VAT payers)Under professional review
- Standard VAT rate20%Under professional review
- Taxable supplies in 12 months above which VAT registration is required₴1,000,000Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Ukraine based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Ukraine (a Ukrainian tax adviser) before making compliance decisions.