Europe
Ukraine tax rates 2026
Personal and corporate tax sit at a flat 18%, plus a wartime 5% military levy on top. A separate Diia City regime gives the IT sector its own, more favorable rules.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 18% plus a 5% military levy.The flat rate is 18%, plus a 5% military levy, raised from 1.5% in Dec 2024. Together they add up to roughly 23% in practice. |
|---|---|
| Corporate income | 18% |
| Capital gains | 18% plus a 5% military levy, taxed as ordinary income. |
| VAT / PDV | 20% |
| Dividends (WHT) | 5% for residents, 15% for non-residents, plus a 5% military levy. |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 0% |
| Social security (employer) | 22% for the unified social contribution. |
| Wealth tax | None |
| Inheritance / estate | Inheritance is taxed as income at 0%, 5% or 18%, plus the military levy. Close family members pay 0%. |
| Property tax | A municipal real estate tax applies once a property's area passes a set threshold. |
| Other | Under martial law, a 5% military levy applies across most types of income. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
- Special regime
- Diia City's IT regime, or the simplified single tax.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.