Useful documents for potential investor

TAXATION SYSTEM IN UKRAINE
Key taxes and their rates in Ukraine
  • Corporate income tax: 18%;
  • Value added tax (VAT): 20%;
  • Single social dues (single dues to mandatory social security fund): 22% of salary fund;
  • Individual income tax: 18% of salary of employed person;
  • Immovable property tax: up to 2% of minimum salary for 1 m²;
  • Land tax: from 1 to 12% of normative monetary evaluation of the land plot.
 Simplified taxation system

Simplified taxation system (a single tax) can be useful for both natural persons – entrepreneurs and legal entities that are residents of Ukraine. Simplified taxation system is divided into four groups:

  • Group I – natural persons – entrepreneurs which do not use work of hired persons:
    • engaged only in retail trade of goods at market places and carry out an economic activity by providing population with household services;
    • during a year volume of income does not exceed UAH 300 K.

A single tax for the group I – up to 10% of minimum salary plus sole social dues in volume of 22% of minimum salary.

  • Group II – natural persons – entrepreneurs which use work of no more than 10 hired persons:
    • during a year volume of income does not exceed UAH 1.5 mln;
    • engaged in economic activity and providing population and a single tax payers with services including household services;
    • engaged in restaurant business or production and sale of goods.

A single tax for the group II – up to 20% of minimum salary plus sole social dues in volume of 22% of minimum salary for each employee.

  • Group III – natural persons – entrepreneurs and legal entities:
    • volume of income does not exceed UAH 5 mln;
    • quantity of employees is unlimited.

A single tax for the group III – 3% of receipts for VAT payers or 5% of receipts for VAT non-payers plus sole social dues in volume of 22% of minimum salary for each employee.

  • Group IV – legal entities, agricultural commodity producers which produced at least 75% of agricultural products in previous tax year. Tax rate varies from 0.16 to 5.4% of normative monetary evaluation of the land plot (depending on type of the land). 

Tax Code of Ukraine Reference ▼ 

Stimulative statements in some legal acts of Ukraine that can be used by investor for implementation of their projects  Upload ▼

LIST
of regulatory legal acts that control investment activity in Ukraine
Codes of Ukraine
Laws of Ukraine

The Law of Ukraine “On investment activity” on September 18, 1991 No. 1560-XII  Upload ▼

The Law of Ukraine “On amendments to the Law of Ukraine “On investment activity” on December 2, 2011 No. 4218-VI  Upload ▼

The Law of Ukraine “On eliminating discrimination in taxation of business entities created with the use of property and funds of domestic origin” on February 17, 2000 No. 1457-III   Upload ▼

The Law of Ukraine “On protection of foreign investments in Ukraine” on September 10, 1991 No. 1540а-XII   Upload ▼

The Law of Ukraine “On the regime of foreign investments” on March 19, 1996 No. 93/96 – ВР   Upload ▼

The Law of Ukraine “On immigration” on June 7, 2001 No. 2491-III  Upload ▼

The Law of Ukraine “On innovation activity” on July 4, 2002 No. 40-IV  Upload ▼

The Law of Ukraine “On collective investment institutions” on July 5, 2012 No. 5080-VI  Upload ▼

The Law of Ukraine “On amendments to the Budget Code of Ukraine regarding state investment projects” on April 7, 2015 No. 288-VIII   Upload ▼

The Law of Ukraine “On amendments to certain laws of Ukraine for elimination of cases of evasion from paying taxes and fees by certain enterprises created with the participation of foreign investors” on December 20, 2001 No. 2899-III   Upload ▼

The Law of Ukraine “On state and private partnership” on July 1, 2010 No. 2404-VI   Upload ▼

The Law of Ukraine “On amendments to certain laws of Ukraine regarding abolishment of regulatory barriers for state and private partnership development and investment stimulation in Ukraine” on November 24, 2015 No. 817-VIII   Upload ▼

The Law of Ukraine “On general principles of special (free) economic zones creation and functioning” on October 13, 1992 No. 2673-XII   Upload ▼

The Law of Ukraine “On concessions” on October 3, 2019 No. 155-IX   Upload ▼

The Law of Ukraine “On regulation of city planning activity” on February 17, 2011 No. 3038-VI   Upload ▼

The Law of Ukraine “On stimulating investment into top-priority sectors of economy for the purpose of creating new workplaces” on September 6, 2012 No. 5205-VI   Upload ▼

The Law of Ukraine “On industrial parks” on June 21, 2012 No. 5018-VI   Upload ▼

The Law of Ukraine “On production distribution agreements” on September 14, 1999 No. 1039-XIV   Upload ▼

The Law of Ukraine “On amendments to certain legislative acts of Ukraine regarding abolishment of barriers for attraction of foreign investments” on May 23, 2017 No. 2058-VIII   Upload ▼

The Law of Ukraine “On the State Support for Investment Projects with Significant Investments in Ukraine”  Upload ▼

Bylaws

Resolution of Cabinet of Ministers of Ukraine on June 09, 2011 No. 701   Upload ▼

Resolution of Cabinet of Ministers of Ukraine on November 13, 2013 No. 835   Upload ▼

Resolution of Cabinet of Ministers of Ukraine on July 18, 2012 No. 684   Upload ▼

Decree of Cabinet of Ministers of Ukraine on August 14, 2013 No. 843-р   Upload ▼

Resolution of Cabinet of Ministers of Ukraine on January 30, 1997 No. 112   Upload ▼

Resolution of Cabinet of Ministers of Ukraine on April 26, 2017 No. 298    Upload ▼

Resolution of National Bank of Ukraine on August 10, 2005 No. 280   Upload ▼

International documents
Convention on the settlement of investment disputes between States and nationals of other States, May 18, 1965.
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