Defence City is Ukraine's special legal and tax regime for defence manufacturers, in effect until 1 January 2036 (Law No. 4577-IX of 21 August 2025, in force since 5 October 2025). A resident can exempt from corporate income tax the profit it reinvests in production…
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An individual tax consultation, often called a tax ruling, is a free written explanation from the State Tax Service of Ukraine (STS) on how a tax rule applies to your specific situation. The STS must issue it within 25 calendar days (Tax Code of Ukraine, para. 52.1).…
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In Ukraine in 2026, net pay equals gross salary minus 18% personal income tax (ПДФО) and 5% military levy, i.e. 77% of gross when the employee has no tax social benefit. The employer adds 22% single social contribution (ЄСВ) on top. On a UAH 20,000 salary the employee receives UAH 15,400 and the employer spends UAH 24,400.
+38 (068) 777-14-74
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The price of accounting services in Ukraine depends on the workload: the number of transactions and documents per month, the tax system, VAT registration, imports or exports, headcount and the state of the books at the start. There are no state tariffs for outsourced accounting, so the fee is calculated for each company and fixed in the contract.
+38 (068) 777-14-74
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Collective investment institutions (CIIs) in Ukraine are exempt from corporate income tax on joint investment funds and on income from transactions with fund assets (sub-clause 141.6.1 of the Tax Code of Ukraine). Tax arises at investor level: an individual pays 9% personal income tax on CII dividends or 18% on investment profit from redemption, plus a 5% military levy, and a company includes CII dividends in its taxable profit.
Key points
CIIs…
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