Ukraine Tax Rates 2016

UKRAINE TAX RATES 2016

 

VAT

Standard rate

Reduced rate

20%

 

0% (export of goods and auxiliary services)

7% (supply of pharmaceuticals)

Corporate income tax

Standard rate

Reduced rate

18%

0% for life insurers

3% for insurers

Withholding taxes

Dividends

Interest

Royalties & Service Fee

Capital gains

15%

15%

15%

15%

Taxes on workforce

Social contributions for employer

Personal income tax for employee

22% unified social tax

18%

Personal income tax on capital gains

Real estate , shares and securities

Dividends and interests

 Pensions 

- No tax if real estate is owned more than 3 years, otherwise 5%

- 5% if more than one sale per year

- 18% for transactions with shares and securities

- 5% on dividends received from corporate tax payer, otherwise 18%

- 18% on interest

15% on amount of pension exceeding UAH4,134 (approx. EUR150)

 

Real estate tax

Objectand payers

Tax rate

Owners of real estate (living and commercial)

- Up to 3% of minimum monthly wage per 1 sq.m

- UAH25,000 in addition to tax for apartments exceeding 300 sq.m and living buildings exceeding 500sq.m

- Non-taxable: 60 sq.m for apartments, 120 sq.m for living buildings, 180 sq.m for combination of apartments and living buildings  

Military fee

Object and payers

Tax rate

Taxable income of individuals

1.5%

Land tax

Object

Tax rate

- Evaluated land plots

- Non-evaluated land plots

- Up to 1% of value for farmland

- Up to 3% of value for non-farmland

- Up to 5% of estimate value for standard land plots in area of non-evaluated land plots

                 

 

 

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