| Taxable Income | Tax Rate |
| Basic Personal Tax Rate | 18% |
| Salary | 18% |
| All Kinds of compensation and incentive Payments | 18% |
| payments / fees accrued in connection with labour relations and civil law contracts | 18% |
| winning in the state and private money lottery | 18% |
| Overseas Income | 18% |
Capital Gain Tax
Capital gain of individuals are taxed as ordinary income.
| Taxable Income | Tax Rate |
| Standard Corporate Income Tax | 18% |
| Insurance Activity | 3% or 0% Additional Tax |
| Legal entities involved in gambling | 10% |
| Special Gambling Activity | 18% |
Tax in Gambling activity is additional tax rate of 18% other than standard CIT
Tax Rate for Non Resident Entities in Ukraine
- 0%, 4%, 6%, 12%, 15% and 20% from their income depending on type of income.