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Ukraine Tax Treaties
1 active treaty partner
Ukraine maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 5% to 5%. Interest is fully exempt (0%) in 1 of 1 treaties, with rates up to 0% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate18%
Individual Range18-18%
Capital Gains18%
CurrencyUAH
Key Facts
Treaty Model BasisOECD
Treaty Network75 treaties
Fiscal YearJan 1 - Dec 31
CurrencyUAH
Rate Distribution
General Dividends at 5% or below0 of 1 treaties
Qualified Dividends at 5% or below1 of 1 treaties
Interest at 0%1 of 1 treaties
Official Sources
Tax AuthorityState Tax Service of Ukraine (DPS)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇺🇸United States | 15% / 5% | 0% | 0% | In force |