Ukraine income tax

Ukraine tax calculator

Enter your income to estimate what you would pay in Ukraine, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Ukraine?

Ukraine taxes personal income at rates up to 18%. Residents are taxed on worldwide income at a flat 18% plus a 5% military levy, so 23% combined on salary.

Compiled by MyNomadWorld for Ukraine and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Capital gains, wealth & property tax

• Capital gains: 18% plus a 5% military levy on investment gains for individuals
• Wealth tax: There is no wealth tax (a property tax by floor area applies, which is not a wealth tax)

Inheritance & gift tax in Ukraine

Estates are taxed through personal income tax according to the relationship 0% for first and second degree relatives such as a spouse and children; 5% for other residents; 18% for non residents

Corporate tax & VAT

The standard corporate profits tax is 18%.

How to become a tax resident of Ukraine

Resident by domicile, centre of vital interests, or 183 days or more in Ukraine. Residents are taxed on worldwide income, subject to tax treaties.

Cost of living & lifestyle

Cost of living is about 31% of the US level, with average purchasing power near $19k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Ukraine

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Ukraine.

Ukraine tax treaties

Ukraine maintains around 72 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Ukraine tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 65 of Ukraine's partners:

Algeria · Austria · Belgium · Brazil · Bulgaria · Canada · China · Croatia · Cyprus · Czech Republic · Denmark · Egypt · Estonia · Finland · France · Georgia · Germany · Greece · Hungary · Iceland · India · Indonesia · Iran · Ireland · Israel · Italy · Japan · Jordan · Kuwait · Latvia · Lebanon · Libya · Lithuania · Luxembourg · Malaysia · Malta · Mexico · Moldova · Mongolia · Montenegro · Morocco · Netherlands · North Macedonia · Norway · Pakistan · Poland · Portugal · Qatar · Romania · Saudi Arabia · Serbia · Singapore · Slovakia · Slovenia · South Africa · South Korea · Spain · Sweden · Switzerland · Thailand · Turkey · United Arab Emirates · United Kingdom · United States · Vietnam