Tax system in Ukraine
Ukraine taxes residents on worldwide income through domicile, vital interests, 183 days or citizenship tests. Salary pays 18% flat plus a 5% wartime military levy extended through martial law and three years after.
Diia City tech specialists pay 5% plus 5% with minimal social charges, and small entrepreneurs use fixed monthly or 1% turnover lanes. Companies pay 18% standard with 9% exit-capital options in Diia City.
Investment gains pay 18% plus 5%, dividends cost 5% or 9% plus levy, succession runs 0% to 18% plus levy, and VAT is 20%. There is no general wealth tax.
Tax rates at a glance
- Income tax
- 18% + 5%With levy
- Wealth tax
- 0%
- Inheritance tax
- 0% / 5% / 18%
- Capital gains tax
- 23%
- Corporate tax
- 18%
- Dividend tax
- 5% / 9%
- VAT
- 20% / 14% / 7%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
EmployeesExpatsInvestorsFoundersCross-border groups
Watch out for
- Ukraine is wartime-taxed, not low-taxed. The 5% levy reaches nearly every income type and runs years past martial law.
- Guides quoting 1.5% military levy are outdated. The levy rose to 5% in late 2024 and was extended in April 2026.
- Refugee residence is case-by-case. Ukraine still claims residents unless treaty tie-breaks prove otherwise — check both countries.
- Rules move with the war. Bank rates, exemptions and filing relief change by decree, so date every source before relying.
Frequently asked questions
Is Ukraine a high-tax country?
For salaries, moderately: 23% combined flat with Diia and entrepreneur lanes far lower. But banks pay 50% and compliance runs under martial law.
Does Ukraine have a wealth tax?
No general tax. Luxury cars pay UAH 25,000 yearly and oversized property faces surcharges, but no net-worth levy exists.
Which taxes matter most in Ukraine?
The main ones are 18% income tax plus 5% levy, 18% corporate tax with Diia options, 23% investment gains, 0% to 18% succession and 20% VAT.