Country tax profile · 2026

Ukraine income tax
How Ukraine taxes income
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.
How Ukraine's income tax compares
Ukraine's top income tax of 18% is the 152nd highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Somalia (18%) · Hong Kong (17%) · Afghanistan (20%) · Guinea (20%) · Madagascar (20%) · South Sudan (20%)
Who is 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.
Related Ukraine taxes
Moving to Ukraine?
Get matched with a vetted Ukraine tax & immigration advisor who handles residency and the exit from your current country.
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What is the income tax rate 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.