Ukraine

Paying Taxes in

Ukraine

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Pension fund contributions 24 364 33.2% gross salaries 37.4
Corporate income tax 4 112 25.0% taxable income 12.2
Dividend tax 1 25.0% gross amount of dividends 2.7 included in other taxes
Work accident insurance fund contribution 24 1.99% gross salaries 2.2
Unemployment insurance contributions 24 1.6% gross salaries 1.8
Social Security contributions 24 1.4% gross salaries 1.6
Land tax 12 UAH 1354 per square meter at 1% land area 1.3
Municipal tax 12 UAH 1.70 per each permanent employee per month number of employees 0.2
Vehicle tax 4 UAH 15.00 per 100 cubic cm engine capacity 0.2
Advertising tax 1 0.5% advertising expenses 0.1
Environmental taxes 4 various rates weight of contaminants discharged 0
Value added tax (VAT) 1 online filing 181 20.0% value added not included
Totals: 135 657 57.1
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