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News and Publications

Tax Administration

Each taxpayer shall get registered with tax authorities. As a result of such registration a taxpayer receives an individual tax […]


Charge to the State Pension Fund

Besides the charge for mandatory social insurance, there is also a charge to the State Pension Fund imposed on certain […]


The Social Insurance

The mandatory social insurance payment is presented in Ukraine by the Single Social Charge (SSC). The SSC has been charged […]


The Single Tax

Classification of the ST payers, rates of tax and permitted kinds of business activities are described in the table below: […]


The Local Taxes

The Tax Code sets forth four local taxes. Those are as follows: – Real Estate Tax; – Charge for car […]


Tax Rates on The Personal Income

There are two principle PIT rates: 15 and 17%. The 17% rate is applied to the excess of monthly taxable […]


Withholding Tax

The basic rate of the withholding tax (WHT) is 15%. The tax applies to the income payable to non-resident entities […]


The Special Rules for the Taxation of the Income Derived from Transactions with Securities

For the purposes of corporate profits taxation the securities are divided to those that are quoted on stock exchange and […]


Reporting and Payments for The Income Tax

Starting from 01/01/2013, the new rules for reporting and payments of the tax are enacted. The new rules introduce advance […]

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