Personal Tax in Ukraine

Overview by
Tax Base For Residents and Non-Residents
Ukraine income tax rate is a flat 15% for individuals. Non-residents are liable for tax only on their Ukrainian source income. A double tax rate of 30% applies, except for interest, royalty, dividends and for salary received from a Ukrainian employer.

Tax Rate

Personal income tax Flat rate of 15%
Allowable Deductions and Tax Credit
There are deductions for donations to Ukrainian charities, for professionals of secondary and higher education and their families. Also for insurance premiums - long term voluntary life assurance, and self-funded retirement schemes.
Special Expatriate Tax Regime
Expats / nonresidents individuals are subject to a 30% on their revenues from Ukrainian sources.
Capital Tax Rate
Property tax: 1% of the land value or of the property at the beginning of the year. A 5% rate apply in the case of more than one sale per year

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