International taxation | Updated October 2026
Ukraine Income Tax Rates in 2026: Personal Tax, Capital Gains and Corporate Tax
A practical guide to Ukrainian tax rates, tax residence, military levy, investment income and business taxation, with a separate historical record of 2017-2018 rates.
Ukraine tax rates at a glance in 2026
| Tax or income category | Rate / treatment |
|---|---|
| Standard personal income tax (PIT) | 18% (Article 167.1) |
| Military levy on most taxable individual income | 5%, in addition to PIT; exceptions apply |
| Ordinary corporate income tax | 18% (Article 136.1) |
| Financial institutions other than insurers | Generally 25%, subject to special provisions |
| Bank profits for 2026 | 50% special rate |
| Capital gains / property transactions | Depends on asset, transaction frequency, holding period and exemption; not one universal rate |
Rates are general summaries, not a calculation of an individual's total liability. Ukraine's wartime measures and sector-specific rules require checking the current text of the Tax Code.
Personal income tax: residents and non-residents
Article 167.1 of the Tax Code of Ukraine sets the standard 18% PIT rate on salaries, employment-related bonuses, compensation and many civil-law contract payments. Unlike progressive slab systems, this is generally a flat rate. Article 167 also provides special 0%, 5% and 9% treatments for defined categories of income.
Tax residence and the source of income affect liability. Broadly, residents may be taxed on Ukrainian and foreign-source income, whereas non-residents are generally subject to Ukrainian tax on Ukrainian-source income, with applicable treaty and statutory exceptions. See Section IV of the Tax Code (official text).
Military levy
The military levy is generally 5% of taxable salary and other covered personal income in 2026, separately from the 18% PIT. Employers normally withhold both from employee pay. Special exemptions and distinct rules apply to certain entrepreneurs and income types. The levy is provided under paragraph 16-1 of subsection 10 of Section XX of the Tax Code. See the State Tax Service's 2026 explanation.
Foreign income and dividends
Article 170.11 governs the treatment and declaration of foreign income. Foreign dividends can attract a different PIT rate, including 9% in relevant cases, and tax treaties may permit relief for qualifying foreign taxes. The State Tax Service's foreign-income guidance explains documentation and treaty relief.
Capital gains tax and property sales in Ukraine
Ukraine does not apply a single flat capital gains rate to every asset sale. Investment profits, securities, real estate and vehicles are governed by different provisions of Section IV, notably Articles 170 and 172-173. Tax and military levy can both apply.
| Illustrative transaction | General PIT treatment |
|---|---|
| Qualifying first sale of specified residential property in a calendar year, held more than three years (with inheritance exception) | Potentially 0% |
| Second sale of specified real estate or first sale of certain other real estate | Often 5%, with applicable military levy |
| First sale of a passenger car, motorcycle or moped in a calendar year | Generally 0% |
| Second such vehicle sale | Generally 5% |
| Third and later such vehicle sales | Generally 18%, plus military levy where applicable |
These examples are conditional; transaction-specific exemptions, costs, and tax-agent procedures matter. Consult the official 2026 property-sale explanation before applying a rate.
Ukraine corporate income tax in 2026
Article 136.1 establishes the standard 18% corporate income tax rate. Article 134 defines the taxable object and relevant financial-result adjustments. Sector-specific rules override the general rate in some cases.
| Company category | 2026 treatment |
|---|---|
| Ordinary corporate taxpayer | 18% standard rate |
| Financial institution other than insurer | Generally 25% under Article 136.1-1, subject to special rules |
| Bank, 2026 reporting periods | 50% under Law No. 4698-IX |
| Insurance and gambling businesses | Additional or special rates may apply depending on activity and tax base |
The 2026 bank measure also restricts use of prior-year tax losses in the 2026 reporting periods. Review the official bank-tax notice and Section III of the Tax Code.
Payments to non-resident entities
Article 141.4 contains withholding provisions for defined Ukrainian-source payments to non-resident entities. A commonly applicable domestic withholding rate is 15%, but statutory exceptions, special rates, permanent-establishment rules and tax treaties can change the result. It is incorrect to apply a single rate to all non-resident receipts.
Historical reference: Ukraine tax rates for 2017-2018
The following information preserves the original article's historical overview and is not a statement of current tax rates.
| 2017-2018 personal income category | Reported rate |
|---|---|
| Basic personal income tax | 18% |
| Salary and employment compensation | 18% |
| Civil-law contract fees and rewards | 18% |
| Lottery winnings | 18% |
| Overseas income (general rate) | 18% |
The original 2017-2018 article also reported a standard corporate tax rate of 18%, special insurance taxes of 0% or 3%, gambling-sector provisions and several non-resident withholding rates (0%, 4%, 6%, 12%, 15% and 20%, depending on income type). These historical figures require reference to the law applicable to the transaction date. The former general statement that all individual capital gains are taxed as ordinary income is too broad and should not be relied upon.
Key Ukrainian tax law provisions and official sources
The Tax Code of Ukraine, No. 2755-VI of 2 December 2010, as amended, is the central legislation. Article 167 sets personal income tax rates; Article 170 addresses certain special income categories and investment profits; Articles 172-173 concern real estate and movable-property disposals; Article 134 governs corporate taxable profit; Article 136 sets corporate tax rates; and Article 141 covers selected special corporate and non-resident rules.
Official references: Personal income tax legislation, Corporate tax legislation, 2026 declaration guidance and State Tax Service of Ukraine.
This article is general information as of 24 October 2026, not individualized tax advice. Confirm the law and treaty applicable to the relevant tax year and transaction.