#

Ease of Doing Business in

Ukraine

Ukraine Download Profile (1799.5KB, pdf)
Region Europe & Central Asia
Income Category Lower middle income
Population 45,198,200
GNI Per Capita (US$) 2,620
City covered Kiev

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 80 81 up
1
63.90 62.77 down
1.13
Starting a Business 20 24 up
4
94.40 93.88 up
0.52
Dealing with Construction Permits 140 137 down
3
61.42 61.36 up
0.06
Getting Electricity 130 140 up
10
58.45 54.84 up
3.61
Registering Property 63 62 down
1
69.61 69.44 up
0.17
Getting Credit 20 19 down
1
75.00 75.00
-
Protecting Minority Investors 70 101 up
31
56.67 50.00 up
6.67
Paying Taxes 84 83 down
1
72.72 72.99 down
0.27
Trading across Borders 115 110 down
5
64.26 65.15 down
0.89
Enforcing Contracts 81 93 up
12
58.96 57.11 up
1.85
Resolving Insolvency 150 148 down
2
27.50 27.92 down
0.42

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

84

DB 2016 Rank:

83

Change in Rank:

down1

DB 2017 DTF (% points):

72.72

DB 2016 DTF (% points):

72.99

Change in DTF (% points):

down0.27

Indicator Ukraine Europe & Central Asia OECD high income
Payments (number per year) info_outline 5 17.6 10.9
Time (hours per year) info_outline 355.5 221.5 163.4
Total tax rate (% of profit) info_outline 51.9 33.8 40.9
Postfiling index (0-100) info_outline 79.3 71.2 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Unified Social Contribution 1 online 100 38.19% gross salaries 43.08
Corporate income tax 1 online 57 18% taxable profit 8.75
Land tax 1 online various rates land area and value 0.09
Environmental taxes 1 online various rates ton of waste 0.01
Employee paid - Social security contributions 0 online and jointly 3.6% gross salaries 0.00 withheld
Military contribution 0 online and jointly 1.5% personal income 0.00 withheld
Value added tax (VAT) 1 online 199 20% value added 0.00 not included
Totals: 5 355.5 51.9
  • Taxes by type Answer
    Profit tax (% of profit) 8.7
    Labor tax and contributions (% of profit) 43.1
    Other taxes (% of profit) 0.1
    Answer Score
    Postfiling index (0-100) 79.3
    VAT refunds 68.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Highly likely
    Time to comply with VAT refund (hours) 16.0 68.0
    Time to obtain a VAT refund (weeks) 28.2 51.8
    Corporate income tax audits 97.2
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 3.0 97.2
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority State Tax Service in Kyiv
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office/other
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 20 days, can be extended up to 60 days

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.