Source-cited draft: tax overview 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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Every figure is drawn from this Guide and cited to its source.
Tax year
Calendar year (1 January – 31 December)Tax Code of Ukraine
Currency
Ukrainian hryvnia (UAH)Tax Code of Ukraine
Tax authority
State Tax Service of Ukraine (Derzhavna podatkova sluzhba)Tax Code of UkraineView source ↗
Basis of taxation
Residents are taxed on worldwide income; non-residents on Ukrainian-source income onlyTax Code of Ukraine
Headline personal income tax rate
18%Tax Code of UkraineView source ↗
Military levy (temporary, on top of PIT)
5% for most individuals from 1 January 2025 (raised from 1.5%)Law of Ukraine No. 4015-IXView source ↗
Headline corporate income tax rate
18%Tax Code of UkraineView source ↗
Does VAT exist?
Yes — standard VAT (PDV) rate of 20%Tax Code of Ukraine
Annual personal income tax declaration deadline
1 May of the year following the reporting year (e.g. 1 May 2026 for 2025)Tax Code of UkraineView source ↗
Annual corporate income tax return deadline
Within 60 calendar days after the end of the reporting year for annual filersTax Code of Ukraine
Statutory minimum monthly wage (2025)
UAH 8,000Law of Ukraine On the State Budget of Ukraine for 2025
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Ukraine operates a residence-based tax system administered by the State Tax Service. The tax year is the calendar year and the currency is the Ukrainian hryvnia (UAH). A temporary wartime military levy applies on top of headline income taxes.
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