{"country":"ukraine","countryName":"Ukraine","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"UAH","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Personal income tax (податок на доходи фізичних осіб)","group":"income-tax","kind":"bands","rows":[{"label":"Wages and other employment income","from":0,"to":null,"rate":0.18}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Taxable income of an individual, per month (withheld by the employer)","note":"One flat rate, with no tax-free allowance other than the tax social benefit for low wages. The 5% military levy is charged on the same income, so 23% in total is withheld from pay. Individuals are taxed separately (no joint filing)."},{"id":"military-levy","title":"Military levy (військовий збір)","group":"income-tax","kind":"values","rows":[{"label":"Military levy on wages and other income taxed with personal income tax","value":0.05,"unit":"rate","note":"withheld by the employer with income tax"},{"label":"Legal basis and start date","value":"Tax Code section XX, subsection 10, para 16-1, in the wording of Law 4015-IX of 10 October 2024, in force from 1 December 2024","unit":"text"},{"label":"Rate for military personnel and staff of the defence and security forces","value":0.015,"unit":"rate"},{"label":"Rate from 1 January of the year after the third calendar year after martial law ends","value":0.015,"unit":"rate"},{"label":"Combined income tax and military levy on wages","value":0.23,"unit":"rate"},{"label":"Sole proprietors in single-tax groups 1, 2 and 4: military levy per month (10% of the minimum wage)","value":864.7,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Sole proprietors in single-tax group 3: military levy on income","value":0.01,"unit":"rate","note":"e-residents are exempt","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":null}}],"source":{"title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrievedAt":"2026-11-12","effectiveFrom":"2024-12-01","effectiveTo":null},"verified":true,"note":"The levy is temporary: it applies until the Verkhovna Rada decides the armed forces reform is complete; for single-tax payers it applies from 1 January 2025 until 31 December of the third year after martial law ends."},{"id":"tax-social-benefit","title":"Tax social benefit (податкова соціальна пільга)","group":"income-tax","kind":"values","rows":[{"label":"Basic benefit, per month (50% of the subsistence minimum for an able-bodied person)","value":1664,"unit":"money"},{"label":"Monthly wage limit: the benefit applies only if wages do not exceed","value":4660,"unit":"money","note":"1.4 × the subsistence minimum, rounded to the nearest UAH 10"},{"label":"Benefit for a parent with two or more children under 18, per child, as a share of the basic benefit","value":1,"unit":"rate","note":"the wage limit is multiplied by the number of children"},{"label":"Higher benefit (single parents, students, disability groups I and II and others), as a share of the basic benefit","value":1.5,"unit":"rate"},{"label":"Subsistence minimum for an able-bodied person, per month, from 1 January 2026","value":3328,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Закон № 4695-IX від 03.12.2025 «Про Державний бюджет України на 2026 рік», art. 7 (read from Internet Archive captures of 04.01.2026 (print text) and 19.05.2026: 'чинний, поточна редакція — Прийняття від 03.12.2025')","url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"How it is applied","value":"Reduces the monthly taxable wage from one employer, on the employee's application to that employer (Tax Code art. 169.2)","unit":"text"}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 169 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Monthly wage from one employer","note":"It reduces the income-tax base, not the military levy base. 2026 amounts follow from the subsistence minimum of UAH 3,328 set by the State Budget Law 2026."},{"id":"social-employee","title":"Employee contributions","group":"employee","kind":"values","rows":[{"label":"Unified social contribution (ЄСВ), employee share","value":0,"unit":"rate","note":"the employer pays the ЄСВ on top of gross pay; nothing is withheld from the employee for it"},{"label":"Personal income tax withheld from pay","value":0.18,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Military levy withheld from pay","value":0.05,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrievedAt":"2026-11-12","effectiveFrom":"2024-12-01","effectiveTo":null}}],"source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Gross pay, per month","note":"Employees pay no social contribution of their own: the 22% ЄСВ is the employer's. Withholding from pay is income tax (18%) and the military levy (5%)."},{"id":"social-employer","title":"Employer contribution: unified social contribution (ЄСВ)","group":"employer","kind":"values","rows":[{"label":"Unified social contribution (єдиний соціальний внесок), employer","value":0.22,"unit":"rate","note":"on gross pay up to the maximum base; on a base below the minimum wage, 22% of the minimum wage"},{"label":"Rate for employees with disabilities","value":0.0841,"unit":"rate"},{"label":"Rate at enterprises of societies of persons with disabilities (at least 50% of staff), for the employees with disabilities","value":0.055,"unit":"rate"},{"label":"Rate at enterprises of the all-Ukrainian societies of persons with disabilities (UTOG, UTOS)","value":0.053,"unit":"rate"},{"label":"Diia City residents","value":"The minimum insurance contribution (22% of the minimum wage) per employee or gig specialist, whatever the pay","unit":"text"},{"label":"Second jobs and contracts with non-fixed hours","value":"22% of the actual pay, without the minimum-wage floor","unit":"text"}],"source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Gross pay, per month","note":"One contribution covers pension, unemployment, sickness and maternity and accident insurance; there is no separate employee share. Collected by the State Tax Service (ЄСВ Law art. 8)."},{"id":"contribution-base","title":"ЄСВ minimum and maximum base, 2026","group":"employer","kind":"values","rows":[{"label":"Minimum base: the minimum wage, per month","value":8647,"unit":"money"},{"label":"Minimum insurance contribution, per month (22% of the minimum wage)","value":1902.34,"unit":"money"},{"label":"Maximum base in 2026, in minimum wages","value":20,"unit":"number","note":"set for 2026 by the State Budget Law (15 minimum wages in the ЄСВ Law itself)"},{"label":"Maximum monthly base, 2026","value":172940,"unit":"money"},{"label":"Maximum monthly contribution, 2026","value":38046.8,"unit":"money"}],"source":{"title":"Верховна Рада України, Законодавство України: Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 8 and 32 (read from Internet Archive captures of 04.01.2026 and 19.05.2026); Закон № 2464-VI, art. 1(4), 1(5), 7(3)","url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Insured person's pay, per month"},{"id":"minimum-wage","title":"Minimum wage (мінімальна заробітна плата)","group":"employer","kind":"values","rows":[{"label":"Minimum monthly wage, from 1 January 2026","value":8647,"unit":"money"},{"label":"Minimum hourly wage, from 1 January 2026","value":52,"unit":"money"}],"source":{"title":"Верховна Рада України, Законодавство України: Закон № 4695-IX від 03.12.2025 «Про Державний бюджет України на 2026 рік», art. 8 (read from Internet Archive captures of 04.01.2026 and 19.05.2026; zakon.rada.gov.ua not reachable from this network)","url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Set by the State Budget Law 2026 (art. 8). The minimum wage on 1 January is also the base of the ЄСВ minimum, the single-tax income limits, the FOP military levy and the property, transport and tourist tax caps."},{"id":"public-holidays","title":"Public holidays 2026 (statutory list)","group":"other","kind":"values","rows":[{"label":"Новий рік (New Year's Day)","value":"2026-01-01","unit":"text"},{"label":"Міжнародний жіночий день (International Women's Day)","value":"2026-03-08","unit":"text"},{"label":"Пасха (Великдень) (Easter Sunday)","value":"2026-04-12","unit":"text"},{"label":"День праці (Labour Day)","value":"2026-05-01","unit":"text"},{"label":"День пам’яті та перемоги над нацизмом у Другій світовій війні 1939-1945 років (Day of Remembrance and Victory over Nazism)","value":"2026-05-08","unit":"text"},{"label":"Трійця (Trinity Sunday)","value":"2026-05-31","unit":"text"},{"label":"День Конституції України (Constitution Day)","value":"2026-06-28","unit":"text"},{"label":"День Української Державності (Ukrainian Statehood Day)","value":"2026-07-15","unit":"text"},{"label":"День незалежності України (Independence Day)","value":"2026-08-24","unit":"text"},{"label":"День захисників і захисниць України (Defenders Day)","value":"2026-10-01","unit":"text"},{"label":"Різдво Христове (Christmas Day)","value":"2026-12-25","unit":"text"},{"label":"Martial law","value":"While martial law is in force, article 73 of the Labour Code does not apply: these are ordinary working days and holidays on a weekend are not moved (Law 2136-IX art. 6)","unit":"text"}],"source":{"title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/322-08","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"},"verified":true,"note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset."},{"id":"corporate-tax","title":"Corporate income tax (податок на прибуток підприємств)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.18,"unit":"rate"},{"label":"Financial institutions other than insurers","value":0.25,"unit":"rate"},{"label":"Banks, tax periods of 2026","value":0.5,"unit":"rate"},{"label":"Insurers: additional tax on insurance premiums (general insurance)","value":0.03,"unit":"rate"},{"label":"Diia City residents choosing the tax on distributed (withdrawn) capital","value":0.09,"unit":"rate","source":{"title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","url":"https://city.diia.gov.ua/","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Single-tax group 3 companies, on income (instead of corporate tax), without VAT / with VAT included","value":0.05,"unit":"rate","note":"3% for VAT payers","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"No domestic minimum top-up tax is set in the Tax Code."},{"id":"withholding","title":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","kind":"values","rows":[{"label":"Individuals: interest, royalties and other passive income","value":0.18,"unit":"rate","note":"plus the 5% military levy"},{"label":"Individuals: dividends from resident corporate-tax payers","value":0.05,"unit":"rate","note":"plus the 5% military levy"},{"label":"Individuals: other dividends (from non-residents, investment funds and non-payers of corporate tax)","value":0.09,"unit":"rate"},{"label":"Non-resident companies: interest, dividends, royalties, leasing and other Ukrainian-source income (unless a treaty reduces it)","value":0.15,"unit":"rate"},{"label":"Non-resident individuals: employment income from Ukrainian sources","value":0.18,"unit":"rate","note":"taxed by the same rules and rates as residents and withheld by the paying employer; the 5% military levy also applies","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Residence test","value":"A home in Ukraine; with homes in two countries, the permanent home, then the centre of vital interests; failing those, at least 183 days in Ukraine in the tax year (Tax Code art. 14.1.213)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.213 and 167.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Foreigners who become resident","value":"File an annual return for the year residence is acquired, declaring Ukrainian and foreign income (Tax Code art. 170.10.4)","unit":"text"}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Residents are taxed on worldwide income; non-residents on Ukrainian-source income. Double tax treaties can reduce the non-resident rates."},{"id":"local-taxes","title":"Local taxes: property, land, transport, tourist and parking","group":"other","kind":"values","rows":[{"label":"Real-estate tax: maximum rate per m² a year (1.5% of the minimum wage)","value":129.71,"unit":"money","note":"each council sets its rates within this cap"},{"label":"Real-estate tax: maximum rate as a share of the minimum wage per m²","value":0.015,"unit":"rate"},{"label":"Exempt area for an individual's apartments, m²","value":60,"unit":"number"},{"label":"Exempt area for an individual's houses, m²","value":120,"unit":"number"},{"label":"Exempt area for apartments and houses together, m²","value":180,"unit":"number"},{"label":"Extra tax per year for an apartment over 300 m² or a house over 500 m²","value":25000,"unit":"money"},{"label":"Land tax: maximum, land with a normative valuation","value":0.03,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Land tax: maximum, land for general use","value":0.01,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Land tax: agricultural land, minimum","value":0.003,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Land tax: agricultural land, maximum","value":0.01,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Land tax: maximum, forest land","value":0.001,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Land tax: maximum, land in permanent use by businesses","value":0.12,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Land tax: maximum, land without a normative valuation (of the regional valuation of arable land)","value":0.05,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Transport tax per car per year","value":25000,"unit":"money","note":"cars up to 5 years old with an average market value above 375 minimum wages","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 267 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Transport tax: 2026 car value threshold","value":3242625,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 267 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Tourist tax: maximum per night, domestic tourism (share of the minimum wage)","value":0.005,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Tourist tax: maximum per night, inbound tourism (share of the minimum wage)","value":0.05,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Tourist tax: 2026 cap per person per night, domestic","value":43.24,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Tourist tax: 2026 cap per person per night, inbound","value":432.35,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Parking fee: maximum per m² per day (share of the minimum wage), paid by parking operators","value":0.00075,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates."},{"id":"property-transfer","title":"Property purchase charges, inheritance and gifts","group":"other","kind":"values","rows":[{"label":"State duty on notarising the sale of real estate or land owned by an individual","value":0.01,"unit":"rate","note":"of the contract value, at least one tax-free minimum income"},{"label":"Seller's income tax: one sale a year of a home or land held over three years","value":"0% (also for inherited property, without the three-year condition)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Seller's income tax: the second sale in a year, or a sale of other real estate","value":0.05,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Seller's income tax: the third and later sales in a year","value":0.18,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inheritance and gifts from first- and second-degree family","value":0,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 174 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inheritance and gifts from other persons","value":0.05,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 174 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inheritance and gifts from or to a non-resident","value":0.18,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 174 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Верховна Рада України, Законодавство України: Декрет Кабінету Міністрів України № 7-93 «Про державне мито», ст. 3 (редакція від 19.11.2022; read from the Internet Archive capture of 06.10.2025); Податковий кодекс України, art. 172","url":"https://zakon.rada.gov.ua/laws/show/7-93","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax."},{"id":"vat","title":"Value added tax (податок на додану вартість)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.2,"unit":"rate"},{"label":"Reduced rate: certain agricultural products (grains and oilseeds)","value":0.14,"unit":"rate"},{"label":"Reduced rate: medicines and medical devices, cultural performances and museum services","value":0.07,"unit":"rate"},{"label":"Registration: taxable supplies in the last 12 months above","value":1000000,"unit":"money"}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"excise-environment","title":"Excise and environmental tax: headline rates","group":"other","kind":"values","rows":[{"label":"Excise: spirits and spirit drinks (HS 2208), per litre of 100% alcohol","value":133.31,"unit":"money"},{"label":"Excise: cigarettes with filter, 2026","value":"EUR 61 per 1,000 (specific rate), with a minimum excise liability of EUR 82 per 1,000; the Code also lists a 12% ad valorem rate","unit":"text"},{"label":"Excise: petrol, 2026","value":"EUR 300.8 per 1,000 litres","unit":"text"},{"label":"Full excise schedule","value":"Tax Code art. 215.3 and the transitional tables in section XX, subsection 5 (paras 17 and 48)","unit":"text"},{"label":"Environmental tax: CO2 emissions from stationary sources, per tonne","value":30,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 240–243 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Retailers also collect an excise on retail sales of beer, alcohol, tobacco and fuel (art. 215.3.10)."},{"id":"single-tax","title":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","kind":"values","rows":[{"label":"Group 1: annual income limit (167 minimum wages)","value":1444049,"unit":"money"},{"label":"Group 1: maximum fixed tax per month (10% of the subsistence minimum, set by the local council)","value":332.8,"unit":"money"},{"label":"Group 1: who qualifies","value":"No employees; market retail trade or household services to the public only","unit":"text"},{"label":"Group 2: annual income limit (834 minimum wages)","value":7211598,"unit":"money"},{"label":"Group 2: maximum fixed tax per month (20% of the minimum wage, set by the local council)","value":1729.4,"unit":"money"},{"label":"Group 2: maximum number of employees","value":10,"unit":"number"},{"label":"Group 3: annual income limit (1,167 minimum wages)","value":10091049,"unit":"money"},{"label":"Group 3: rate on income, VAT included in the single tax","value":0.05,"unit":"rate"},{"label":"Group 3: rate on income for VAT payers (VAT charged separately)","value":0.03,"unit":"rate"},{"label":"Group 3: employees","value":"No limit; companies may also join group 3","unit":"text"},{"label":"Rate on income above the group limit","value":0.15,"unit":"rate"},{"label":"Minimum ЄСВ for a sole proprietor, per month","value":1902.34,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Minimum ЄСВ per quarter","value":5707.02,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Maximum ЄСВ per month, 2026","value":38046.8,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Military levy, groups 1 and 2, per month","value":864.7,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Military levy, group 3, on income","value":0.01,"unit":"rate","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":null}}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers."},{"id":"diia-city","title":"Diia City (Дія.City)","group":"other","kind":"values","rows":[{"label":"Income tax on employees' wages and gig-contract fees","value":0.05,"unit":"rate","note":"on annual income up to the equivalent of EUR 240,000"},{"label":"Military levy","value":0.05,"unit":"rate"},{"label":"ЄСВ","value":"22% of the minimum wage per employee or gig specialist (the minimum insurance contribution), whatever the pay","unit":"text"},{"label":"Corporate tax option: tax on distributed (withdrawn) capital","value":0.09,"unit":"rate"},{"label":"Or the standard corporate tax on profit","value":0.18,"unit":"rate"},{"label":"Who qualifies (operating companies)","value":"A Ukrainian company in qualifying IT and technology activities; average pay of specialists at least EUR 1,200 a month; at least 9 employees or gig specialists; at least 90% of income from qualifying activities","unit":"text"},{"label":"Start-ups","value":"Annual income up to UAH 8.3 million in the previous year, registered no more than 24 months before applying","unit":"text"},{"label":"Years the state guarantees the conditions","value":25,"unit":"number"},{"label":"Where to apply","value":"Ministry of Digital Transformation, online through Diia (city.diia.gov.ua)","unit":"text"}],"source":{"title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","url":"https://city.diia.gov.ua/","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own."},{"id":"customs","title":"Customs, import VAT and travel allowances","group":"other","kind":"values","rows":[{"label":"Duty-free threshold for postal and express parcels to individuals","value":"EUR 150 invoice value per consignment: no customs duty or import VAT (excise goods excluded)","unit":"text"},{"label":"Parcels above the threshold","value":"10% duty plus 20% VAT on the part above EUR 150, up to EUR 10,000; above that, full declaration at the Customs Tariff rates","unit":"text"},{"label":"Import VAT","value":0.2,"unit":"rate","note":"the same rates as on domestic supplies; reduced 7% and 14% for listed goods","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Duty basis on commercial imports","value":"Ad valorem duty on the customs value of the goods (Customs Code art. 279); rates from the Customs Tariff of Ukraine","unit":"text"},{"label":"Customs fees","value":"No fee for ordinary clearance; a fee set by the Cabinet of Ministers applies only to formalities outside customs premises or working hours (art. 247(8))","unit":"text"},{"label":"Travellers: duty-free goods arriving by air","value":"Up to EUR 1,000 (excise goods excluded); above it, 10% duty plus VAT on the excess up to EUR 10,000","unit":"text"},{"label":"Travellers: duty-free goods arriving by land or sea","value":"Up to EUR 500 and 50 kg; allowances apply to one entry a day","unit":"text"},{"label":"Travellers: tobacco (18 and over)","value":"200 cigarettes, or 50 cigars, or 250 g of tobacco","unit":"text"},{"label":"Travellers: alcohol (18 and over)","value":"5 litres of beer, 2 litres of wine and 1 litre of spirits over 22%","unit":"text"},{"label":"Travellers: fuel","value":"The vehicle's standard tank plus a portable can of up to 20 litres","unit":"text"},{"label":"Cash declaration","value":"Written declaration of the full amount for cash and bank metals of EUR 10,000 or more (entry or exit)","unit":"text","source":{"title":"Національний банк України: Постанова Правління № 3 від 02.01.2019 «Про затвердження Положення про транскордонне переміщення валютних цінностей» (PDF of the Regulation as published on bank.gov.ua)","url":"https://bank.gov.ua/ua/legislation/Resolution_02012019_3","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Official tariff","value":"Customs Tariff of Ukraine (Law 674-IX): https://zakon.rada.gov.ua/laws/show/674-20","unit":"text"}],"source":{"title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours."},{"id":"tax-inventory","title":"Complete list of taxes and charges","group":"other","kind":"values","rows":[{"label":"Personal income tax (податок на доходи фізичних осіб) [national]","value":"18%; 5% or 0% for listed income. Paid by individuals (withheld by employers). Tax Code art. 9.1.2, 167","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Military levy (військовий збір) [national]","value":"5% of income; FOP groups 1, 2 and 4: 10% of the minimum wage a month; group 3: 1%. Paid by individuals and sole proprietors. Tax Code section XX subsection 10 para 16-1","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrievedAt":"2026-11-12","effectiveFrom":"2024-12-01","effectiveTo":null}},{"label":"Unified social contribution (єдиний соціальний внесок) [national]","value":"22% (employer); 8.41%, 5.5%, 5.3% for listed employers. Paid by employers, sole proprietors, the self-employed. ЄСВ Law 2464-VI art. 8","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Corporate income tax (податок на прибуток підприємств) [national]","value":"18%; 25% for financial institutions; 50% for banks in 2026; 3% on insurance premiums. Paid by companies. Tax Code art. 136","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Withholding on payments to non-residents (податок на доходи нерезидентів) [national]","value":"15% (treaties may reduce). Paid by resident payers on behalf of non-resident companies. Tax Code art. 141.4","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Value added tax (податок на додану вартість) [national]","value":"20%; 14%; 7%; 0%. Paid by registered businesses and importers. Tax Code art. 193","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Excise tax (акцизний податок) [national]","value":"specific and ad valorem rates on alcohol, tobacco, fuel, vehicles, electricity. Paid by producers, importers and retailers. Tax Code art. 215","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Environmental tax (екологічний податок) [national]","value":"per tonne of emissions and waste; CO2 UAH 30 a tonne. Paid by businesses with stationary emission sources and waste. Tax Code art. 240–243","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 240–243 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Rent payments for natural resources (рентна плата) [national]","value":"by resource (subsoil, forests, water, radio frequencies). Paid by users of natural resources. Tax Code art. 9.1.6, section IX","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Customs duty (мито) [national]","value":"Customs Tariff rates; 10% flat on citizens' imports above the allowances. Paid by importers and travellers. Tax Code art. 9.1.7; Customs Code","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Single tax (єдиний податок) [local]","value":"groups 1–2 fixed monthly amounts set by councils; group 3: 3% or 5% of income. Paid by sole proprietors and small companies that opt in. Tax Code art. 10.1.2, 291–293","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Real-estate tax (податок на нерухоме майно, відмінне від земельної ділянки) [local]","value":"up to 1.5% of the minimum wage per m² a year; UAH 25,000 extra for large homes. Paid by owners of residential and non-residential property. Tax Code art. 265–266","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Land payment: land tax and rent for state and municipal land (плата за землю) [local]","value":"up to 3% of the normative value (0.3–1% agricultural, up to 12% in permanent use). Paid by owners and users of land. Tax Code art. 265.1.3, 274–277","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Transport tax (транспортний податок) [local]","value":"UAH 25,000 a year per car up to 5 years old worth over 375 minimum wages. Paid by owners of such cars. Tax Code art. 267","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 267 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Tourist tax (туристичний збір) [local]","value":"up to 0.5% (domestic) or 5% (inbound) of the minimum wage per night. Paid by guests in paid accommodation. Tax Code art. 268","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Parking fee (збір за місця для паркування транспортних засобів) [local]","value":"up to 0.075% of the minimum wage per m² per day. Paid by operators of parking areas. Tax Code art. 268-1","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"State duty (державне мито) [national]","value":"1% of the contract value for notarising property sales; other fixed amounts for official acts. Paid by parties to notarised contracts and applicants. Decree 7-93 art. 3","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Декрет Кабінету Міністрів України № 7-93 «Про державне мито», ст. 3 (редакція від 19.11.2022; read from the Internet Archive capture of 06.10.2025); Податковий кодекс України, art. 172","url":"https://zakon.rada.gov.ua/laws/show/7-93","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Regional or municipal income tax","value":"None: the Tax Code's closed lists of national and local taxes contain no regional or municipal income tax (art. 9, 10)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Church tax","value":"None: not among the taxes in the Tax Code's closed lists (art. 7.3, 9, 10)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Wealth tax","value":"None: not among the taxes in the Tax Code's closed lists (art. 9, 10)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Separate inheritance, gift or property transfer tax","value":"None: inheritance and gifts are taxed as personal income (art. 174); the Code lists no transfer tax","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Local sales tax","value":"None: the local taxes are only property tax and the single tax (art. 10.1)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Digital services tax, financial transaction tax, air passenger tax","value":"None: not among the taxes in the Tax Code's closed lists (art. 9, 10)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Single tax, group 3 (typical for IT and service freelancers)","value":"5% of income (3% for VAT payers) up to UAH 10,091,049 a year, plus the 1% military levy and ЄСВ","unit":"text"},{"label":"Single tax, group 2: maximum fixed tax per month","value":1729.4,"unit":"money"},{"label":"Self-employed: minimum ЄСВ per month","value":1902.34,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"General system (no single tax)","value":"18% income tax on net income after documented expenses, plus the 5% military levy and 22% ЄСВ (at least the minimum)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 177 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"E-residents (foreign non-residents)","value":"Single-tax group 3 at 5% on income from clients outside Ukraine, up to 1167 minimum wages a year; no military levy; e-resident status does not make them Ukrainian tax residents","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.56-6, 291.4, 293.3 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Diia City (companies, not individuals)","value":"5% income tax and 5% military levy on the pay of employees and gig specialists of resident companies","unit":"text","source":{"title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","url":"https://city.diia.gov.ua/","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital-nomad or remote-work visa","value":"None: the long-term (D) visa is issued only on listed grounds (work permit, family, study and programmes, investment, missions); none covers remote work for foreign employers or clients","unit":"text","source":{"title":"Ministry of Foreign Affairs of Ukraine: Visa information (Consular affairs, Entry and stay of foreigners in Ukraine)","url":"https://mfa.gov.ua/en/consular-affairs/entry-and-stay-foreigners-ukraine/visa-information","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Where visas are issued","value":"Embassies and consulates of Ukraine (Ministry of Foreign Affairs); a D visa leads to a temporary residence permit","unit":"text","source":{"title":"Ministry of Foreign Affairs of Ukraine: Visa information (Consular affairs, Entry and stay of foreigners in Ukraine)","url":"https://mfa.gov.ua/en/consular-affairs/entry-and-stay-foreigners-ukraine/visa-information","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Tax on a foreigner living in Ukraine","value":"Tax resident with a home in Ukraine or the centre of vital interests there, or after 183 days in the tax year; residents are taxed on worldwide income with no exemption period for foreign income","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.213 and 167.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inbound or expat tax regime","value":"None: residents are taxed at the normal rates from arrival; the Tax Code has no reduced rate, exemption or flat tax for new residents","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.213 and 167.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Non-residents: tax on Ukrainian employment income (same rules and rates as residents, withheld by the employer)","value":0.18,"unit":"rate","note":"plus the 5% military levy","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Social security for foreign employees","value":"The employer pays the 22% ЄСВ on their pay, as for any employee (ЄСВ Law art. 4)","unit":"text","source":{"title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"VAT registration threshold (taxable supplies in 12 months)","value":1000000,"unit":"money","source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there."}],"sources":[{"title":"Податковий кодекс України № 2755-VI (редакція від 17.09.2026)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrievedAt":"2026-11-12"},{"title":"Закон № 4015-IX від 10.10.2024 (military levy 5%, in force 01.12.2024)","url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrievedAt":"2026-11-12"},{"title":"Закон № 4695-IX «Про Державний бюджет України на 2026 рік»","url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrievedAt":"2026-11-12"},{"title":"Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування» (редакція від 26.01.2026)","url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrievedAt":"2026-11-12"},{"title":"Дія.City","url":"https://city.diia.gov.ua/","retrievedAt":"2026-11-12"},{"title":"Visa information","url":"https://mfa.gov.ua/en/consular-affairs/entry-and-stay-foreigners-ukraine/visa-information","retrievedAt":"2026-11-12"},{"title":"Митний кодекс України № 4495-VI (редакція від 26.12.2025)","url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrievedAt":"2026-11-12"},{"title":"Декрет Кабінету Міністрів України № 7-93 «Про державне мито»","url":"https://zakon.rada.gov.ua/laws/show/7-93","retrievedAt":"2026-11-12"},{"title":"Постанова Правління НБУ № 3 від 02.01.2019 (Положення про транскордонне переміщення валютних цінностей)","url":"https://bank.gov.ua/ua/legislation/Resolution_02012019_3","retrievedAt":"2026-11-12"},{"title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","url":"https://zakon.rada.gov.ua/laws/show/322-08","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"income-tax","section":"Personal income tax (податок на доходи фізичних осіб)","group":"income-tax","basis":"Taxable income of an individual, per month (withheld by the employer)","note":"One flat rate, with no tax-free allowance other than the tax social benefit for low wages. The 5% military levy is charged on the same income, so 23% in total is withheld from pay. Individuals are taxed separately (no joint filing).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Wages and other employment income","from":0,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"military-levy","section":"Military levy (військовий збір)","group":"income-tax","basis":"","note":"withheld by the employer with income tax","tax_year":"2026","effective_from":"2024-12-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","source_url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrieved_at":"2026-11-12","status":"verified","label":"Military levy on wages and other income taxed with personal income tax","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"military-levy","section":"Military levy (військовий збір)","group":"income-tax","basis":"","note":"The levy is temporary: it applies until the Verkhovna Rada decides the armed forces reform is complete; for single-tax payers it applies from 1 January 2025 until 31 December of the third year after martial law ends.","tax_year":"2026","effective_from":"2024-12-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","source_url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrieved_at":"2026-11-12","status":"verified","label":"Legal basis and start date","from":null,"to":null,"rate":null,"value":"Tax Code section XX, subsection 10, para 16-1, in the wording of Law 4015-IX of 10 October 2024, in force from 1 December 2024","unit":"text"},{"section_id":"military-levy","section":"Military levy (військовий збір)","group":"income-tax","basis":"","note":"The levy is temporary: it applies until the Verkhovna Rada decides the armed forces reform is complete; for single-tax payers it applies from 1 January 2025 until 31 December of the third year after martial law ends.","tax_year":"2026","effective_from":"2024-12-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","source_url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrieved_at":"2026-11-12","status":"verified","label":"Rate for military personnel and staff of the defence and security forces","from":null,"to":null,"rate":0.015,"value":null,"unit":"rate"},{"section_id":"military-levy","section":"Military levy (військовий збір)","group":"income-tax","basis":"","note":"The levy is temporary: it applies until the Verkhovna Rada decides the armed forces reform is complete; for single-tax payers it applies from 1 January 2025 until 31 December of the third year after martial law ends.","tax_year":"2026","effective_from":"2024-12-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","source_url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrieved_at":"2026-11-12","status":"verified","label":"Rate from 1 January of the year after the third calendar year after martial law ends","from":null,"to":null,"rate":0.015,"value":null,"unit":"rate"},{"section_id":"military-levy","section":"Military levy (військовий збір)","group":"income-tax","basis":"","note":"The levy is temporary: it applies until the Verkhovna Rada decides the armed forces reform is complete; for single-tax payers it applies from 1 January 2025 until 31 December of the third year after martial law ends.","tax_year":"2026","effective_from":"2024-12-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","source_url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrieved_at":"2026-11-12","status":"verified","label":"Combined income tax and military levy on wages","from":null,"to":null,"rate":0.23,"value":null,"unit":"rate"},{"section_id":"military-levy","section":"Military levy (військовий збір)","group":"income-tax","basis":"","note":"The levy is temporary: it applies until the Verkhovna Rada decides the armed forces reform is complete; for single-tax payers it applies from 1 January 2025 until 31 December of the third year after martial law ends.","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Sole proprietors in single-tax groups 1, 2 and 4: military levy per month (10% of the minimum wage)","from":null,"to":null,"rate":null,"value":864.7,"unit":"money"},{"section_id":"military-levy","section":"Military levy (військовий збір)","group":"income-tax","basis":"","note":"e-residents are exempt","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Sole proprietors in single-tax group 3: military levy on income","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"tax-social-benefit","section":"Tax social benefit (податкова соціальна пільга)","group":"income-tax","basis":"Monthly wage from one employer","note":"It reduces the income-tax base, not the military levy base. 2026 amounts follow from the subsistence minimum of UAH 3,328 set by the State Budget Law 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 169 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Basic benefit, per month (50% of the subsistence minimum for an able-bodied person)","from":null,"to":null,"rate":null,"value":1664,"unit":"money"},{"section_id":"tax-social-benefit","section":"Tax social benefit (податкова соціальна пільга)","group":"income-tax","basis":"Monthly wage from one employer","note":"1.4 × the subsistence minimum, rounded to the nearest UAH 10","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 169 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Monthly wage limit: the benefit applies only if wages do not exceed","from":null,"to":null,"rate":null,"value":4660,"unit":"money"},{"section_id":"tax-social-benefit","section":"Tax social benefit (податкова соціальна пільга)","group":"income-tax","basis":"Monthly wage from one employer","note":"the wage limit is multiplied by the number of children","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 169 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Benefit for a parent with two or more children under 18, per child, as a share of the basic benefit","from":null,"to":null,"rate":1,"value":null,"unit":"rate"},{"section_id":"tax-social-benefit","section":"Tax social benefit (податкова соціальна пільга)","group":"income-tax","basis":"Monthly wage from one employer","note":"It reduces the income-tax base, not the military levy base. 2026 amounts follow from the subsistence minimum of UAH 3,328 set by the State Budget Law 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 169 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Higher benefit (single parents, students, disability groups I and II and others), as a share of the basic benefit","from":null,"to":null,"rate":1.5,"value":null,"unit":"rate"},{"section_id":"tax-social-benefit","section":"Tax social benefit (податкова соціальна пільга)","group":"income-tax","basis":"Monthly wage from one employer","note":"It reduces the income-tax base, not the military levy base. 2026 amounts follow from the subsistence minimum of UAH 3,328 set by the State Budget Law 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX від 03.12.2025 «Про Державний бюджет України на 2026 рік», art. 7 (read from Internet Archive captures of 04.01.2026 (print text) and 19.05.2026: 'чинний, поточна редакція — Прийняття від 03.12.2025')","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Subsistence minimum for an able-bodied person, per month, from 1 January 2026","from":null,"to":null,"rate":null,"value":3328,"unit":"money"},{"section_id":"tax-social-benefit","section":"Tax social benefit (податкова соціальна пільга)","group":"income-tax","basis":"Monthly wage from one employer","note":"It reduces the income-tax base, not the military levy base. 2026 amounts follow from the subsistence minimum of UAH 3,328 set by the State Budget Law 2026.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 169 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"How it is applied","from":null,"to":null,"rate":null,"value":"Reduces the monthly taxable wage from one employer, on the employee's application to that employer (Tax Code art. 169.2)","unit":"text"},{"section_id":"social-employee","section":"Employee contributions","group":"employee","basis":"Gross pay, per month","note":"the employer pays the ЄСВ on top of gross pay; nothing is withheld from the employee for it","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Unified social contribution (ЄСВ), employee share","from":null,"to":null,"rate":0,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee contributions","group":"employee","basis":"Gross pay, per month","note":"Employees pay no social contribution of their own: the 22% ЄСВ is the employer's. Withholding from pay is income tax (18%) and the military levy (5%).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Personal income tax withheld from pay","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee contributions","group":"employee","basis":"Gross pay, per month","note":"Employees pay no social contribution of their own: the 22% ЄСВ is the employer's. Withholding from pay is income tax (18%) and the military levy (5%).","tax_year":"2026","effective_from":"2024-12-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","source_url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrieved_at":"2026-11-12","status":"verified","label":"Military levy withheld from pay","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contribution: unified social contribution (ЄСВ)","group":"employer","basis":"Gross pay, per month","note":"on gross pay up to the maximum base; on a base below the minimum wage, 22% of the minimum wage","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Unified social contribution (єдиний соціальний внесок), employer","from":null,"to":null,"rate":0.22,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contribution: unified social contribution (ЄСВ)","group":"employer","basis":"Gross pay, per month","note":"One contribution covers pension, unemployment, sickness and maternity and accident insurance; there is no separate employee share. Collected by the State Tax Service (ЄСВ Law art. 8).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Rate for employees with disabilities","from":null,"to":null,"rate":0.0841,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contribution: unified social contribution (ЄСВ)","group":"employer","basis":"Gross pay, per month","note":"One contribution covers pension, unemployment, sickness and maternity and accident insurance; there is no separate employee share. Collected by the State Tax Service (ЄСВ Law art. 8).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Rate at enterprises of societies of persons with disabilities (at least 50% of staff), for the employees with disabilities","from":null,"to":null,"rate":0.055,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contribution: unified social contribution (ЄСВ)","group":"employer","basis":"Gross pay, per month","note":"One contribution covers pension, unemployment, sickness and maternity and accident insurance; there is no separate employee share. Collected by the State Tax Service (ЄСВ Law art. 8).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Rate at enterprises of the all-Ukrainian societies of persons with disabilities (UTOG, UTOS)","from":null,"to":null,"rate":0.053,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contribution: unified social contribution (ЄСВ)","group":"employer","basis":"Gross pay, per month","note":"One contribution covers pension, unemployment, sickness and maternity and accident insurance; there is no separate employee share. Collected by the State Tax Service (ЄСВ Law art. 8).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Diia City residents","from":null,"to":null,"rate":null,"value":"The minimum insurance contribution (22% of the minimum wage) per employee or gig specialist, whatever the pay","unit":"text"},{"section_id":"social-employer","section":"Employer contribution: unified social contribution (ЄСВ)","group":"employer","basis":"Gross pay, per month","note":"One contribution covers pension, unemployment, sickness and maternity and accident insurance; there is no separate employee share. Collected by the State Tax Service (ЄСВ Law art. 8).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Second jobs and contracts with non-fixed hours","from":null,"to":null,"rate":null,"value":"22% of the actual pay, without the minimum-wage floor","unit":"text"},{"section_id":"contribution-base","section":"ЄСВ minimum and maximum base, 2026","group":"employer","basis":"Insured person's pay, per month","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 8 and 32 (read from Internet Archive captures of 04.01.2026 and 19.05.2026); Закон № 2464-VI, art. 1(4), 1(5), 7(3)","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Minimum base: the minimum wage, per month","from":null,"to":null,"rate":null,"value":8647,"unit":"money"},{"section_id":"contribution-base","section":"ЄСВ minimum and maximum base, 2026","group":"employer","basis":"Insured person's pay, per month","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 8 and 32 (read from Internet Archive captures of 04.01.2026 and 19.05.2026); Закон № 2464-VI, art. 1(4), 1(5), 7(3)","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Minimum insurance contribution, per month (22% of the minimum wage)","from":null,"to":null,"rate":null,"value":1902.34,"unit":"money"},{"section_id":"contribution-base","section":"ЄСВ minimum and maximum base, 2026","group":"employer","basis":"Insured person's pay, per month","note":"set for 2026 by the State Budget Law (15 minimum wages in the ЄСВ Law itself)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 8 and 32 (read from Internet Archive captures of 04.01.2026 and 19.05.2026); Закон № 2464-VI, art. 1(4), 1(5), 7(3)","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Maximum base in 2026, in minimum wages","from":null,"to":null,"rate":null,"value":20,"unit":"number"},{"section_id":"contribution-base","section":"ЄСВ minimum and maximum base, 2026","group":"employer","basis":"Insured person's pay, per month","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 8 and 32 (read from Internet Archive captures of 04.01.2026 and 19.05.2026); Закон № 2464-VI, art. 1(4), 1(5), 7(3)","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Maximum monthly base, 2026","from":null,"to":null,"rate":null,"value":172940,"unit":"money"},{"section_id":"contribution-base","section":"ЄСВ minimum and maximum base, 2026","group":"employer","basis":"Insured person's pay, per month","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 8 and 32 (read from Internet Archive captures of 04.01.2026 and 19.05.2026); Закон № 2464-VI, art. 1(4), 1(5), 7(3)","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Maximum monthly contribution, 2026","from":null,"to":null,"rate":null,"value":38046.8,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wage (мінімальна заробітна плата)","group":"employer","basis":"","note":"Set by the State Budget Law 2026 (art. 8). The minimum wage on 1 January is also the base of the ЄСВ minimum, the single-tax income limits, the FOP military levy and the property, transport and tourist tax caps.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX від 03.12.2025 «Про Державний бюджет України на 2026 рік», art. 8 (read from Internet Archive captures of 04.01.2026 and 19.05.2026; zakon.rada.gov.ua not reachable from this network)","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Minimum monthly wage, from 1 January 2026","from":null,"to":null,"rate":null,"value":8647,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wage (мінімальна заробітна плата)","group":"employer","basis":"","note":"Set by the State Budget Law 2026 (art. 8). The minimum wage on 1 January is also the base of the ЄСВ minimum, the single-tax income limits, the FOP military levy and the property, transport and tourist tax caps.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 4695-IX від 03.12.2025 «Про Державний бюджет України на 2026 рік», art. 8 (read from Internet Archive captures of 04.01.2026 and 19.05.2026; zakon.rada.gov.ua not reachable from this network)","source_url":"https://zakon.rada.gov.ua/laws/show/4695-20","retrieved_at":"2026-11-12","status":"verified","label":"Minimum hourly wage, from 1 January 2026","from":null,"to":null,"rate":null,"value":52,"unit":"money"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"Новий рік (New Year's Day)","from":null,"to":null,"rate":null,"value":"2026-01-01","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"Міжнародний жіночий день (International Women's Day)","from":null,"to":null,"rate":null,"value":"2026-03-08","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"Пасха (Великдень) (Easter Sunday)","from":null,"to":null,"rate":null,"value":"2026-04-12","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"День праці (Labour Day)","from":null,"to":null,"rate":null,"value":"2026-05-01","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"День пам’яті та перемоги над нацизмом у Другій світовій війні 1939-1945 років (Day of Remembrance and Victory over Nazism)","from":null,"to":null,"rate":null,"value":"2026-05-08","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"Трійця (Trinity Sunday)","from":null,"to":null,"rate":null,"value":"2026-05-31","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"День Конституції України (Constitution Day)","from":null,"to":null,"rate":null,"value":"2026-06-28","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"День Української Державності (Ukrainian Statehood Day)","from":null,"to":null,"rate":null,"value":"2026-07-15","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"День незалежності України (Independence Day)","from":null,"to":null,"rate":null,"value":"2026-08-24","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"День захисників і захисниць України (Defenders Day)","from":null,"to":null,"rate":null,"value":"2026-10-01","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"Різдво Христове (Christmas Day)","from":null,"to":null,"rate":null,"value":"2026-12-25","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (statutory list)","group":"other","basis":"","note":"Labour Code art. 73. Easter and Trinity are Sundays; the 2027 list is in the public-holidays dataset.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Верховна Рада України, Законодавство України: Кодекс законів про працю України, ст. 73 (редакція від 31.07.2026); Закон № 2136-IX «Про організацію трудових відносин в умовах воєнного стану», ст. 6; Указ Президента № 64/2022 (read from Internet Archive captures of 16.10.2026, 05.10.2026 and 02.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/322-08","retrieved_at":"2026-11-12","status":"verified","label":"Martial law","from":null,"to":null,"rate":null,"value":"While martial law is in force, article 73 of the Labour Code does not apply: these are ordinary working days and holidays on a weekend are not moved (Law 2136-IX art. 6)","unit":"text"},{"section_id":"corporate-tax","section":"Corporate income tax (податок на прибуток підприємств)","group":"other","basis":"","note":"No domestic minimum top-up tax is set in the Tax Code.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Standard rate","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"corporate-tax","section":"Corporate income tax (податок на прибуток підприємств)","group":"other","basis":"","note":"No domestic minimum top-up tax is set in the Tax Code.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Financial institutions other than insurers","from":null,"to":null,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"corporate-tax","section":"Corporate income tax (податок на прибуток підприємств)","group":"other","basis":"","note":"No domestic minimum top-up tax is set in the Tax Code.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Banks, tax periods of 2026","from":null,"to":null,"rate":0.5,"value":null,"unit":"rate"},{"section_id":"corporate-tax","section":"Corporate income tax (податок на прибуток підприємств)","group":"other","basis":"","note":"No domestic minimum top-up tax is set in the Tax Code.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Insurers: additional tax on insurance premiums (general insurance)","from":null,"to":null,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"corporate-tax","section":"Corporate income tax (податок на прибуток підприємств)","group":"other","basis":"","note":"No domestic minimum top-up tax is set in the Tax Code.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Diia City residents choosing the tax on distributed (withdrawn) capital","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"corporate-tax","section":"Corporate income tax (податок на прибуток підприємств)","group":"other","basis":"","note":"3% for VAT payers","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Single-tax group 3 companies, on income (instead of corporate tax), without VAT / with VAT included","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"withholding","section":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","basis":"","note":"plus the 5% military levy","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Individuals: interest, royalties and other passive income","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"withholding","section":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","basis":"","note":"plus the 5% military levy","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Individuals: dividends from resident corporate-tax payers","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"withholding","section":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","basis":"","note":"Residents are taxed on worldwide income; non-residents on Ukrainian-source income. Double tax treaties can reduce the non-resident rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Individuals: other dividends (from non-residents, investment funds and non-payers of corporate tax)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"withholding","section":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","basis":"","note":"Residents are taxed on worldwide income; non-residents on Ukrainian-source income. Double tax treaties can reduce the non-resident rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Non-resident companies: interest, dividends, royalties, leasing and other Ukrainian-source income (unless a treaty reduces it)","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"withholding","section":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","basis":"","note":"taxed by the same rules and rates as residents and withheld by the paying employer; the 5% military levy also applies","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Non-resident individuals: employment income from Ukrainian sources","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"withholding","section":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","basis":"","note":"Residents are taxed on worldwide income; non-residents on Ukrainian-source income. Double tax treaties can reduce the non-resident rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.213 and 167.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Residence test","from":null,"to":null,"rate":null,"value":"A home in Ukraine; with homes in two countries, the permanent home, then the centre of vital interests; failing those, at least 183 days in Ukraine in the tax year (Tax Code art. 14.1.213)","unit":"text"},{"section_id":"withholding","section":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","basis":"","note":"Residents are taxed on worldwide income; non-residents on Ukrainian-source income. Double tax treaties can reduce the non-resident rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Foreigners who become resident","from":null,"to":null,"rate":null,"value":"File an annual return for the year residence is acquired, declaring Ukrainian and foreign income (Tax Code art. 170.10.4)","unit":"text"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"each council sets its rates within this cap","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Real-estate tax: maximum rate per m² a year (1.5% of the minimum wage)","from":null,"to":null,"rate":null,"value":129.71,"unit":"money"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Real-estate tax: maximum rate as a share of the minimum wage per m²","from":null,"to":null,"rate":0.015,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Exempt area for an individual's apartments, m²","from":null,"to":null,"rate":null,"value":60,"unit":"number"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Exempt area for an individual's houses, m²","from":null,"to":null,"rate":null,"value":120,"unit":"number"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Exempt area for apartments and houses together, m²","from":null,"to":null,"rate":null,"value":180,"unit":"number"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Extra tax per year for an apartment over 300 m² or a house over 500 m²","from":null,"to":null,"rate":null,"value":25000,"unit":"money"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land tax: maximum, land with a normative valuation","from":null,"to":null,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land tax: maximum, land for general use","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land tax: agricultural land, minimum","from":null,"to":null,"rate":0.003,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land tax: agricultural land, maximum","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land tax: maximum, forest land","from":null,"to":null,"rate":0.001,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land tax: maximum, land in permanent use by businesses","from":null,"to":null,"rate":0.12,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land tax: maximum, land without a normative valuation (of the regional valuation of arable land)","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"cars up to 5 years old with an average market value above 375 minimum wages","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 267 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Transport tax per car per year","from":null,"to":null,"rate":null,"value":25000,"unit":"money"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 267 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Transport tax: 2026 car value threshold","from":null,"to":null,"rate":null,"value":3242625,"unit":"money"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Tourist tax: maximum per night, domestic tourism (share of the minimum wage)","from":null,"to":null,"rate":0.005,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Tourist tax: maximum per night, inbound tourism (share of the minimum wage)","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Tourist tax: 2026 cap per person per night, domestic","from":null,"to":null,"rate":null,"value":43.24,"unit":"money"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Tourist tax: 2026 cap per person per night, inbound","from":null,"to":null,"rate":null,"value":432.35,"unit":"money"},{"section_id":"local-taxes","section":"Local taxes: property, land, transport, tourist and parking","group":"other","basis":"","note":"Property tax (real estate, transport tax and land payment) and the single tax are the only local taxes; the tourist tax and the parking fee are the local fees (Tax Code art. 10). Each council sets its own rates within the national limits; there is no national list of council rates.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Parking fee: maximum per m² per day (share of the minimum wage), paid by parking operators","from":null,"to":null,"rate":0.00075,"value":null,"unit":"rate"},{"section_id":"property-transfer","section":"Property purchase charges, inheritance and gifts","group":"other","basis":"","note":"of the contract value, at least one tax-free minimum income","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Декрет Кабінету Міністрів України № 7-93 «Про державне мито», ст. 3 (редакція від 19.11.2022; read from the Internet Archive capture of 06.10.2025); Податковий кодекс України, art. 172","source_url":"https://zakon.rada.gov.ua/laws/show/7-93","retrieved_at":"2026-11-12","status":"verified","label":"State duty on notarising the sale of real estate or land owned by an individual","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"property-transfer","section":"Property purchase charges, inheritance and gifts","group":"other","basis":"","note":"There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Seller's income tax: one sale a year of a home or land held over three years","from":null,"to":null,"rate":null,"value":"0% (also for inherited property, without the three-year condition)","unit":"text"},{"section_id":"property-transfer","section":"Property purchase charges, inheritance and gifts","group":"other","basis":"","note":"There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Seller's income tax: the second sale in a year, or a sale of other real estate","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"property-transfer","section":"Property purchase charges, inheritance and gifts","group":"other","basis":"","note":"There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Seller's income tax: the third and later sales in a year","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"property-transfer","section":"Property purchase charges, inheritance and gifts","group":"other","basis":"","note":"There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 174 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Inheritance and gifts from first- and second-degree family","from":null,"to":null,"rate":0,"value":null,"unit":"rate"},{"section_id":"property-transfer","section":"Property purchase charges, inheritance and gifts","group":"other","basis":"","note":"There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 174 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Inheritance and gifts from other persons","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"property-transfer","section":"Property purchase charges, inheritance and gifts","group":"other","basis":"","note":"There is no separate transfer, inheritance or gift tax: the buyer pays no tax under the Tax Code, and the seller, heir or recipient pays personal income tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 174 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Inheritance and gifts from or to a non-resident","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"vat","section":"Value added tax (податок на додану вартість)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Standard rate","from":null,"to":null,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"vat","section":"Value added tax (податок на додану вартість)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Reduced rate: certain agricultural products (grains and oilseeds)","from":null,"to":null,"rate":0.14,"value":null,"unit":"rate"},{"section_id":"vat","section":"Value added tax (податок на додану вартість)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Reduced rate: medicines and medical devices, cultural performances and museum services","from":null,"to":null,"rate":0.07,"value":null,"unit":"rate"},{"section_id":"vat","section":"Value added tax (податок на додану вартість)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Registration: taxable supplies in the last 12 months above","from":null,"to":null,"rate":null,"value":1000000,"unit":"money"},{"section_id":"excise-environment","section":"Excise and environmental tax: headline rates","group":"other","basis":"","note":"Retailers also collect an excise on retail sales of beer, alcohol, tobacco and fuel (art. 215.3.10).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Excise: spirits and spirit drinks (HS 2208), per litre of 100% alcohol","from":null,"to":null,"rate":null,"value":133.31,"unit":"money"},{"section_id":"excise-environment","section":"Excise and environmental tax: headline rates","group":"other","basis":"","note":"Retailers also collect an excise on retail sales of beer, alcohol, tobacco and fuel (art. 215.3.10).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Excise: cigarettes with filter, 2026","from":null,"to":null,"rate":null,"value":"EUR 61 per 1,000 (specific rate), with a minimum excise liability of EUR 82 per 1,000; the Code also lists a 12% ad valorem rate","unit":"text"},{"section_id":"excise-environment","section":"Excise and environmental tax: headline rates","group":"other","basis":"","note":"Retailers also collect an excise on retail sales of beer, alcohol, tobacco and fuel (art. 215.3.10).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Excise: petrol, 2026","from":null,"to":null,"rate":null,"value":"EUR 300.8 per 1,000 litres","unit":"text"},{"section_id":"excise-environment","section":"Excise and environmental tax: headline rates","group":"other","basis":"","note":"Retailers also collect an excise on retail sales of beer, alcohol, tobacco and fuel (art. 215.3.10).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Full excise schedule","from":null,"to":null,"rate":null,"value":"Tax Code art. 215.3 and the transitional tables in section XX, subsection 5 (paras 17 and 48)","unit":"text"},{"section_id":"excise-environment","section":"Excise and environmental tax: headline rates","group":"other","basis":"","note":"Retailers also collect an excise on retail sales of beer, alcohol, tobacco and fuel (art. 215.3.10).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 240–243 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Environmental tax: CO2 emissions from stationary sources, per tonne","from":null,"to":null,"rate":null,"value":30,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 1: annual income limit (167 minimum wages)","from":null,"to":null,"rate":null,"value":1444049,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 1: maximum fixed tax per month (10% of the subsistence minimum, set by the local council)","from":null,"to":null,"rate":null,"value":332.8,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 1: who qualifies","from":null,"to":null,"rate":null,"value":"No employees; market retail trade or household services to the public only","unit":"text"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 2: annual income limit (834 minimum wages)","from":null,"to":null,"rate":null,"value":7211598,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 2: maximum fixed tax per month (20% of the minimum wage, set by the local council)","from":null,"to":null,"rate":null,"value":1729.4,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 2: maximum number of employees","from":null,"to":null,"rate":null,"value":10,"unit":"number"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 3: annual income limit (1,167 minimum wages)","from":null,"to":null,"rate":null,"value":10091049,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 3: rate on income, VAT included in the single tax","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 3: rate on income for VAT payers (VAT charged separately)","from":null,"to":null,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Group 3: employees","from":null,"to":null,"rate":null,"value":"No limit; companies may also join group 3","unit":"text"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Rate on income above the group limit","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Minimum ЄСВ for a sole proprietor, per month","from":null,"to":null,"rate":null,"value":1902.34,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Minimum ЄСВ per quarter","from":null,"to":null,"rate":null,"value":5707.02,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Maximum ЄСВ per month, 2026","from":null,"to":null,"rate":null,"value":38046.8,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Military levy, groups 1 and 2, per month","from":null,"to":null,"rate":null,"value":864.7,"unit":"money"},{"section_id":"single-tax","section":"Single tax for sole proprietors (FOP): groups 1–3, 2026","group":"other","basis":"Income of the calendar year","note":"Limits and caps use the minimum wage (UAH 8,647) and the able-bodied subsistence minimum (UAH 3,328) on 1 January 2026. Group 4 is for agricultural producers.","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Military levy, group 3, on income","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"on annual income up to the equivalent of EUR 240,000","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Income tax on employees' wages and gig-contract fees","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Military levy","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"ЄСВ","from":null,"to":null,"rate":null,"value":"22% of the minimum wage per employee or gig specialist (the minimum insurance contribution), whatever the pay","unit":"text"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Corporate tax option: tax on distributed (withdrawn) capital","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Or the standard corporate tax on profit","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Who qualifies (operating companies)","from":null,"to":null,"rate":null,"value":"A Ukrainian company in qualifying IT and technology activities; average pay of specialists at least EUR 1,200 a month; at least 9 employees or gig specialists; at least 90% of income from qualifying activities","unit":"text"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Start-ups","from":null,"to":null,"rate":null,"value":"Annual income up to UAH 8.3 million in the previous year, registered no more than 24 months before applying","unit":"text"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Years the state guarantees the conditions","from":null,"to":null,"rate":null,"value":25,"unit":"number"},{"section_id":"diia-city","section":"Diia City (Дія.City)","group":"other","basis":"","note":"A regime for companies: their employees and gig specialists get the special rates. Individuals cannot join on their own.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Where to apply","from":null,"to":null,"rate":null,"value":"Ministry of Digital Transformation, online through Diia (city.diia.gov.ua)","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Duty-free threshold for postal and express parcels to individuals","from":null,"to":null,"rate":null,"value":"EUR 150 invoice value per consignment: no customs duty or import VAT (excise goods excluded)","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Parcels above the threshold","from":null,"to":null,"rate":null,"value":"10% duty plus 20% VAT on the part above EUR 150, up to EUR 10,000; above that, full declaration at the Customs Tariff rates","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"the same rates as on domestic supplies; reduced 7% and 14% for listed goods","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Import VAT","from":null,"to":null,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Duty basis on commercial imports","from":null,"to":null,"rate":null,"value":"Ad valorem duty on the customs value of the goods (Customs Code art. 279); rates from the Customs Tariff of Ukraine","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Customs fees","from":null,"to":null,"rate":null,"value":"No fee for ordinary clearance; a fee set by the Cabinet of Ministers applies only to formalities outside customs premises or working hours (art. 247(8))","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Travellers: duty-free goods arriving by air","from":null,"to":null,"rate":null,"value":"Up to EUR 1,000 (excise goods excluded); above it, 10% duty plus VAT on the excess up to EUR 10,000","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Travellers: duty-free goods arriving by land or sea","from":null,"to":null,"rate":null,"value":"Up to EUR 500 and 50 kg; allowances apply to one entry a day","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Travellers: tobacco (18 and over)","from":null,"to":null,"rate":null,"value":"200 cigarettes, or 50 cigars, or 250 g of tobacco","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Travellers: alcohol (18 and over)","from":null,"to":null,"rate":null,"value":"5 litres of beer, 2 litres of wine and 1 litre of spirits over 22%","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Travellers: fuel","from":null,"to":null,"rate":null,"value":"The vehicle's standard tank plus a portable can of up to 20 litres","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Національний банк України: Постанова Правління № 3 від 02.01.2019 «Про затвердження Положення про транскордонне переміщення валютних цінностей» (PDF of the Regulation as published on bank.gov.ua)","source_url":"https://bank.gov.ua/ua/legislation/Resolution_02012019_3","retrieved_at":"2026-11-12","status":"verified","label":"Cash declaration","from":null,"to":null,"rate":null,"value":"Written declaration of the full amount for cash and bank metals of EUR 10,000 or more (entry or exit)","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"","note":"Customs Code art. 374 (citizens' imports and parcels) and 376 (alcohol and tobacco), edition of 26 December 2025. Alcohol and tobacco allowances do not apply after an absence of less than 24 hours.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Official tariff","from":null,"to":null,"rate":null,"value":"Customs Tariff of Ukraine (Law 674-IX): https://zakon.rada.gov.ua/laws/show/674-20","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 167 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Personal income tax (податок на доходи фізичних осіб) [national]","from":null,"to":null,"rate":null,"value":"18%; 5% or 0% for listed income. Paid by individuals (withheld by employers). Tax Code art. 9.1.2, 167","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2024-12-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 4015-IX від 10.10.2024 «Про внесення змін до Податкового кодексу України ...» (набрання чинності 01.12.2024); Податковий кодекс України, розділ XX, підрозділ 10, пункт 16-1 (редакція від 17.09.2026); read from Internet Archive captures of 09.10.2026 and 13.10.2026","source_url":"https://zakon.rada.gov.ua/laws/show/4015-20","retrieved_at":"2026-11-12","status":"verified","label":"Military levy (військовий збір) [national]","from":null,"to":null,"rate":null,"value":"5% of income; FOP groups 1, 2 and 4: 10% of the minimum wage a month; group 3: 1%. Paid by individuals and sole proprietors. Tax Code section XX subsection 10 para 16-1","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Unified social contribution (єдиний соціальний внесок) [national]","from":null,"to":null,"rate":null,"value":"22% (employer); 8.41%, 5.5%, 5.3% for listed employers. Paid by employers, sole proprietors, the self-employed. ЄСВ Law 2464-VI art. 8","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 136 and section XX subsection 4 para 73 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Corporate income tax (податок на прибуток підприємств) [national]","from":null,"to":null,"rate":null,"value":"18%; 25% for financial institutions; 50% for banks in 2026; 3% on insurance premiums. Paid by companies. Tax Code art. 136","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Withholding on payments to non-residents (податок на доходи нерезидентів) [national]","from":null,"to":null,"rate":null,"value":"15% (treaties may reduce). Paid by resident payers on behalf of non-resident companies. Tax Code art. 141.4","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Value added tax (податок на додану вартість) [national]","from":null,"to":null,"rate":null,"value":"20%; 14%; 7%; 0%. Paid by registered businesses and importers. Tax Code art. 193","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 215.3 and section XX subsection 5 paras 17 and 48 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Excise tax (акцизний податок) [national]","from":null,"to":null,"rate":null,"value":"specific and ad valorem rates on alcohol, tobacco, fuel, vehicles, electricity. Paid by producers, importers and retailers. Tax Code art. 215","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 240–243 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Environmental tax (екологічний податок) [national]","from":null,"to":null,"rate":null,"value":"per tonne of emissions and waste; CO2 UAH 30 a tonne. Paid by businesses with stationary emission sources and waste. Tax Code art. 240–243","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Rent payments for natural resources (рентна плата) [national]","from":null,"to":null,"rate":null,"value":"by resource (subsoil, forests, water, radio frequencies). Paid by users of natural resources. Tax Code art. 9.1.6, section IX","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Митний кодекс України № 4495-VI, ст. 247, 279, 280, 374, 376 (редакція від 26.12.2025, basis Law 4710-IX; read from the Internet Archive capture of 02.01.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/4495-17","retrieved_at":"2026-11-12","status":"verified","label":"Customs duty (мито) [national]","from":null,"to":null,"rate":null,"value":"Customs Tariff rates; 10% flat on citizens' imports above the allowances. Paid by importers and travellers. Tax Code art. 9.1.7; Customs Code","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Single tax (єдиний податок) [local]","from":null,"to":null,"rate":null,"value":"groups 1–2 fixed monthly amounts set by councils; group 3: 3% or 5% of income. Paid by sole proprietors and small companies that opt in. Tax Code art. 10.1.2, 291–293","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 265 and 266 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Real-estate tax (податок на нерухоме майно, відмінне від земельної ділянки) [local]","from":null,"to":null,"rate":null,"value":"up to 1.5% of the minimum wage per m² a year; UAH 25,000 extra for large homes. Paid by owners of residential and non-residential property. Tax Code art. 265–266","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 274 and 277 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Land payment: land tax and rent for state and municipal land (плата за землю) [local]","from":null,"to":null,"rate":null,"value":"up to 3% of the normative value (0.3–1% agricultural, up to 12% in permanent use). Paid by owners and users of land. Tax Code art. 265.1.3, 274–277","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 267 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Transport tax (транспортний податок) [local]","from":null,"to":null,"rate":null,"value":"UAH 25,000 a year per car up to 5 years old worth over 375 minimum wages. Paid by owners of such cars. Tax Code art. 267","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Tourist tax (туристичний збір) [local]","from":null,"to":null,"rate":null,"value":"up to 0.5% (domestic) or 5% (inbound) of the minimum wage per night. Paid by guests in paid accommodation. Tax Code art. 268","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 268 and 268-1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX, art. 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Parking fee (збір за місця для паркування транспортних засобів) [local]","from":null,"to":null,"rate":null,"value":"up to 0.075% of the minimum wage per m² per day. Paid by operators of parking areas. Tax Code art. 268-1","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Декрет Кабінету Міністрів України № 7-93 «Про державне мито», ст. 3 (редакція від 19.11.2022; read from the Internet Archive capture of 06.10.2025); Податковий кодекс України, art. 172","source_url":"https://zakon.rada.gov.ua/laws/show/7-93","retrieved_at":"2026-11-12","status":"verified","label":"State duty (державне мито) [national]","from":null,"to":null,"rate":null,"value":"1% of the contract value for notarising property sales; other fixed amounts for official acts. Paid by parties to notarised contracts and applicants. Decree 7-93 art. 3","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"not_applicable","label":"Regional or municipal income tax","from":null,"to":null,"rate":null,"value":"None: the Tax Code's closed lists of national and local taxes contain no regional or municipal income tax (art. 9, 10)","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"not_applicable","label":"Church tax","from":null,"to":null,"rate":null,"value":"None: not among the taxes in the Tax Code's closed lists (art. 7.3, 9, 10)","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"not_applicable","label":"Wealth tax","from":null,"to":null,"rate":null,"value":"None: not among the taxes in the Tax Code's closed lists (art. 9, 10)","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"not_applicable","label":"Separate inheritance, gift or property transfer tax","from":null,"to":null,"rate":null,"value":"None: inheritance and gifts are taxed as personal income (art. 174); the Code lists no transfer tax","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"not_applicable","label":"Local sales tax","from":null,"to":null,"rate":null,"value":"None: the local taxes are only property tax and the single tax (art. 10.1)","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Article 7.3 of the Tax Code reserves all taxation to the Code; articles 9 and 10 list every national and local tax and fee. Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 7.3, 8, 9 and 10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"not_applicable","label":"Digital services tax, financial transaction tax, air passenger tax","from":null,"to":null,"rate":null,"value":"None: not among the taxes in the Tax Code's closed lists (art. 9, 10)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Single tax, group 3 (typical for IT and service freelancers)","from":null,"to":null,"rate":null,"value":"5% of income (3% for VAT payers) up to UAH 10,091,049 a year, plus the 1% military levy and ЄСВ","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 291.4 and 293 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026); Закон № 4695-IX «Про Державний бюджет України на 2026 рік», art. 7 and 8","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Single tax, group 2: maximum fixed tax per month","from":null,"to":null,"rate":null,"value":1729.4,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI, art. 7(1)(2)–(3), 8(5) (редакція від 26.01.2026; read from the Internet Archive capture of 08.10.2026); Закон № 4695-IX, art. 8 and 32","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Self-employed: minimum ЄСВ per month","from":null,"to":null,"rate":null,"value":1902.34,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 177 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"General system (no single tax)","from":null,"to":null,"rate":null,"value":"18% income tax on net income after documented expenses, plus the 5% military levy and 22% ЄСВ (at least the minimum)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.56-6, 291.4, 293.3 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"E-residents (foreign non-residents)","from":null,"to":null,"rate":null,"value":"Single-tax group 3 at 5% on income from clients outside Ukraine, up to 1167 minimum wages a year; no military levy; e-resident status does not make them Ukrainian tax residents","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Міністерство цифрової трансформації: Дія.City (city.diia.gov.ua, home page: «Переваги для резидентів», «Умови вступу»); Податковий кодекс України, art. 167.2 and 170.14-1; Закон № 2464-VI, art. 8(14-1)","source_url":"https://city.diia.gov.ua/","retrieved_at":"2026-11-12","status":"verified","label":"Diia City (companies, not individuals)","from":null,"to":null,"rate":null,"value":"5% income tax and 5% military levy on the pay of employees and gig specialists of resident companies","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Foreign Affairs of Ukraine: Visa information (Consular affairs, Entry and stay of foreigners in Ukraine)","source_url":"https://mfa.gov.ua/en/consular-affairs/entry-and-stay-foreigners-ukraine/visa-information","retrieved_at":"2026-11-12","status":"not_applicable","label":"Digital-nomad or remote-work visa","from":null,"to":null,"rate":null,"value":"None: the long-term (D) visa is issued only on listed grounds (work permit, family, study and programmes, investment, missions); none covers remote work for foreign employers or clients","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Foreign Affairs of Ukraine: Visa information (Consular affairs, Entry and stay of foreigners in Ukraine)","source_url":"https://mfa.gov.ua/en/consular-affairs/entry-and-stay-foreigners-ukraine/visa-information","retrieved_at":"2026-11-12","status":"verified","label":"Where visas are issued","from":null,"to":null,"rate":null,"value":"Embassies and consulates of Ukraine (Ministry of Foreign Affairs); a D visa leads to a temporary residence permit","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.213 and 167.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Tax on a foreigner living in Ukraine","from":null,"to":null,"rate":null,"value":"Tax resident with a home in Ukraine or the centre of vital interests there, or after 183 days in the tax year; residents are taxed on worldwide income with no exemption period for foreign income","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.213 and 167.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"not_applicable","label":"Inbound or expat tax regime","from":null,"to":null,"rate":null,"value":"None: residents are taxed at the normal rates from arrival; the Tax Code has no reduced rate, exemption or flat tax for new residents","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"plus the 5% military levy","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 14.1.268, 141.4, 167.5, 170.10 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"Non-residents: tax on Ukrainian employment income (same rules and rates as residents, withheld by the employer)","from":null,"to":null,"rate":0.18,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Закон № 2464-VI «Про збір та облік єдиного внеску на загальнообов'язкове державне соціальне страхування», art. 4, 7, 8 (редакція від 26.01.2026, basis Law 4697-IX; read from the Internet Archive capture of 08.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2464-17","retrieved_at":"2026-11-12","status":"verified","label":"Social security for foreign employees","from":null,"to":null,"rate":null,"value":"The employer pays the 22% ЄСВ on their pay, as for any employee (ЄСВ Law art. 4)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Most freelancers use the single tax (group 2 or 3). Ukraine has no digital-nomad visa and no special regime for people who move there.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Верховна Рада України, Законодавство України: Податковий кодекс України № 2755-VI, art. 181.1 and 193.1 (редакція від 17.09.2026; read from the Internet Archive capture of 13.10.2026)","source_url":"https://zakon.rada.gov.ua/laws/show/2755-17","retrieved_at":"2026-11-12","status":"verified","label":"VAT registration threshold (taxable supplies in 12 months)","from":null,"to":null,"rate":null,"value":1000000,"unit":"money"}],"pageUrl":"https://calcbloc.com/ukraine/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/ukraine/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}