Taxes

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…

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).…

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…

The controlled transactions report for 2025 is due by 1 October 2026 (clause 39.4.2 of the Tax Code of Ukraine). It is filed by corporate income tax payers whose annual revenue exceeded UAH 150 million and whose transactions with a related non-resident or another counterparty listed in Article 39 exceeded UAH 10 million with a single counterparty during the year (sub-clause 39.2.1.7). Key points Controlled transactions are those…

Tax reports in Ukraine are filed online through the State Tax Service (STS) Electronic Cabinet or accounting software, signed with a qualified electronic signature (QES). A report is accepted once the second receipt confirms acceptance; the filing time is the time shown in the first receipt (