Ukraine Tax Rates 2026: Income Tax, Corporate Tax, VAT and Military Levy

Ukraine Personal Income Tax Rates - 2026

The general personal income tax rate is 18%. It applies to most employment income, remuneration under civil-law contracts, rental income, investment income and other taxable income unless the Tax Code provides a special rate or exemption.

Ukrainian tax residents are generally taxable on Ukrainian-source and foreign income. Non-resident individuals are generally taxable on Ukrainian-source income, subject to the Tax Code and applicable double-tax treaties.

Military Levy in Ukraine - 2026

For most taxable income of individuals, the military levy rate is 5%. This commonly applies to salaries, rental income, winnings, bank-deposit interest and other taxable income unless an exemption applies.

Corporate Income Tax Rates in Ukraine - 2026

The general corporate income-tax rate remains 18%. Special rates apply to certain financial institutions and banks.

For banks, the 50% basic rate applies from 1 January 2026 under Law No. 4698-IX of 3 December 2025. Banks are also restricted from using prior-year tax losses to reduce the 2026 taxable result; those losses may generally be considered again from 2027 under the amended rules.

Value Added Tax Rates in Ukraine - 2026

The Tax Code provides the following VAT rates:

Unified Social Contribution - 2026

The general employer social-insurance contribution rate remains 22%, subject to special statutory rules for certain categories.

Simplified Tax System for Individual Entrepreneurs - 2026

For 2026, the maximum monthly single-tax amount for Group I individual entrepreneurs is UAH 332.80, while the maximum monthly amount for Group II is UAH 1,729.40. Group III taxpayers generally apply percentage rates under the simplified-tax rules, with VAT status affecting the applicable single-tax rate.

Separate military-levy obligations apply to simplified-tax payers, including the 1% levy for Group III and the fixed 10%-of-minimum-salary levy for Groups I, II and IV.

Withholding Tax on Payments to Non-Residents

Ukraine generally imposes 15% withholding tax on specified Ukrainian-source income paid to non-residents, including many categories of dividends, interest, royalties, rent and other income listed in Article 141.4 of the Tax Code, unless a special domestic rate applies.

An applicable double-tax treaty may provide an exemption or reduced rate where the statutory conditions are satisfied, including applicable beneficial-ownership and tax-residence documentation requirements.

Capital Gains and Property Sales in Ukraine

Ukraine generally taxes capital and investment gains within the personal or corporate income-tax system rather than through a separate universal capital-gains tax.

For individuals, property-sale taxation depends on the type of asset, holding period and number of disposals during the calendar year. For example, in 2026 the State Tax Service confirms that a qualifying first sale of specified real estate held for more than three years can be taxed at 0% personal income tax, while certain second or shorter-holding-period sales are taxed at 5% personal income tax plus the 5% military levy. Third and subsequent sales and other specified transactions may be taxed at 18% personal income tax plus the military levy.

Tax Residence and Foreign Income

Residence is determined under the Tax Code by factors including a place of residence, permanent home, centre of vital interests and, where necessary, presence in Ukraine for at least 183 days during the relevant tax year. Double-tax treaties may override domestic residence tests where treaty tie-breaker provisions apply.

Ukrainian residents receiving foreign income may be required to declare it. Foreign tax credits may be available where the statutory and treaty documentation requirements are met.

Individual Tax Declaration Deadlines

For the 2026 declaration campaign covering reportable 2025 income, the State Tax Service states that the annual declaration deadline was 1 May 2026 and the related tax-payment deadline was 1 August 2026. Different deadlines apply to tax rebates, entrepreneurs, legal entities and other reporting categories.

Official Ukraine Tax Resources

• State Tax Service of Ukraine - Official English Portal
• State Tax Service - 2026 Bank Corporate Income Tax Rules
• State Tax Service - Personal Income Tax and Military Levy Rates
• State Tax Service - 2026 Military Levy Rates
• State Tax Service Knowledge Base - VAT Rates
• State Tax Service - 2026 Unified Social Contribution Indicators
• State Tax Service - 2026 Single Tax and Military Levy for Entrepreneurs
• State Tax Service - Non-Resident Income Withholding
• State Tax Service - 2026 Property-Sale Taxation
• State Tax Service - Foreign Income Declaration 2026

This page provides a general overview. The Tax Code of Ukraine, applicable laws amending it, annual State Budget legislation, official State Tax Service guidance and relevant double-tax treaties should be checked for a particular transaction.