How corporate tax works in Ukraine
Ukraine taxes resident companies on worldwide income at 18% of adjusted accounting profit. No regional corporate surcharge exists.
Diia City residents choose 9% exit-capital tax on distributions and withdrawals or classic 18% on profits. Banks pay 50% for every 2026 period with no loss carryforward.
Non-bank financial firms pay 25% since 2025. Dividend payers make advance corporate payments, and about 70 treaties cushion exits.
Tax rates at a glance
- Standard rate
- 18%Flat
- Diia exit rate
- 9%
- Banking rate
- 50%
- Finance rate
- 25%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FoundersHolding companiesRegional operatorsInvestorsCross-border groups
Watch out for
- Bank 50% covers all 2026 periods with no loss carry. Banking groups cannot shelter 2026 profits with prior losses.
- Diia exit tax hits withdrawals broadly. Related-party payments, assistance and non-resident transfers all trigger the 9%.
- Advance payments precede distributions. Dividend payers prepay corporate tax under distribution rules before cash leaves.
- Wartime relief moves by decree. Filing extensions and exemptions change with martial-law renewals — confirm current status.
Frequently asked questions
Does Ukraine have corporate tax?
Yes, 18% standard with 9% Diia City exit-capital options, 50% for banks in 2026 and 25% for non-bank financials.
What is Diia City exit tax?
A 9% alternative taxing distributions and withdrawals instead of profits, elective for qualifying tech residents.
Why do banks pay 50% in Ukraine?
Wartime legislation set 50% for all 2026 bank periods with no loss carryforward, up from 25% in 2025.