Ukraine

Ease of Doing Business in

Ukraine

This page summarizes Doing Business 2013 data for the Ukraine. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

Region Eastern Europe & Central Asia
Income Category Lower middle income
Population 45,706,100
GNI Per Capita (US$) 3,120
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
137 152 down 15

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
53.5 48.9 down 4.6
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 50 116 up 66
Dealing with Construction Permits 183 182 up -1
Getting Electricity 166 170 up 4
Registering Property 149 168 up 19
Getting Credit 23 23 No change
Protecting Investors 117 114 up -3
Paying Taxes 165 183 up 18
Trading Across Borders 145 144 up -1
Enforcing Contracts 42 44 up 2
Resolving Insolvency 157 158 up 1

Economy Profile

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Paying Taxes

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This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 165 DB 2012 Rank 183 Change in Rank up18
DB 2013 DTF** (% points) 47.0 DB 2012 DTF** (% points) 17.9 Improvement in DTF** (% points) up29.1
Indicator Ukraine Eastern Europe & Central Asia OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

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Payments (number per year)
28 28 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

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Time (hours per year)
491 260 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

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Profit tax (%)
11.6 9.1 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

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Labor tax and contributions (%)
43.1 22.1 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

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Other taxes (%)
0.7 9.3 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Total tax rate (% profit)
55.4 40.5 42.7
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Unified Social Contribution 24 192 38% gross salaries 43.1
Corporate income tax 1 online filing 109 23% taxable profit 11.6
Land tax 1 online filing various rates land area 0.7
Environmental taxes 1 online filing various rates weight of contaminants discharged 0 small amount
Value added tax (VAT) 1 online filing 190 20% value added 0 not included
Totals: 28 491 55.4

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

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