Source-cited draft: corporate income tax for Ukraine (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Overview of CIT rate structure
The standard corporate income tax (CIT) rate is 18%, with elevated rates applying to financial-sector entities from 2025. A simplified single-tax regime is available to qualifying small businesses as an alternative to CIT.Tax Code of Ukraine
Standard CIT rate
18%Tax Code of UkraineView source ↗
CIT rate for financial institutions (excluding insurers)
25% from 1 January 2025Tax Code of UkraineView source ↗
One-off elevated CIT rate on banks' 2024 profits
50% on banks' profit for the 2024 reporting yearTax Code of Ukraine
Insurance companies
3% / 0% levy on insurance premiums in addition to / in lieu of standard CIT depending on contract typeTax Code of Ukraine
Overview of tax base and withholding
CIT is computed on accounting profit adjusted by tax differences set out in the Tax Code. Passive income paid to non-residents is generally subject to a 15% withholding tax unless reduced by treaty.Tax Code of Ukraine
Tax base
Financial accounting profit (under national or international standards) adjusted by the tax differences in the Tax CodeTax Code of Ukraine
Withholding tax on dividends paid to non-residents
15% (reducible by treaty)Tax Code of UkraineView source ↗
Withholding tax on interest paid to non-residents
15% (reducible by treaty)Tax Code of UkraineView source ↗
Withholding tax on royalties paid to non-residents
15% (reducible by treaty)Tax Code of UkraineView source ↗
Advance CIT on dividend distributions
An advance CIT payment may be required on dividends, creditable against CIT liabilityTax Code of Ukraine
Annual return deadline (annual filers)
Within 60 calendar days following the end of the reporting yearTax Code of UkraineView source ↗
Quarterly return deadline (quarterly filers)
Within 40 calendar days following the end of the reporting quarterTax Code of Ukraine
CIT payment deadline
Within 10 calendar days after the filing deadline for the relevant returnTax Code of Ukraine
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