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Ukraine — Orbitax Corporate Tax Rates


  • Statutory Tax Rate18
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate18

Statutory Tax Rate

The standard tax rate is 18%. Reduced rates of 0% or 3% apply to qualified insurance activities. A planned reduction in the standard rate to 17% in 2015 and 16% in 2016 has been put on hold.
Corporate income tax is no longer applicable in the Free Economic Zone of Crimea.