Ukraine Corporate Income Tax
Detailed corporate income tax rates and rules for Ukraine in 2026.
Ukraine levies corporate income tax at 18% on taxable profits. The tax is calculated based on accounting profit with adjustments. Small enterprises using the simplified system may opt out of corporate tax. Ukraine offers tax incentives for the IT sector and various economic activities.
Standard Rate
18%
Additional Notes
Tax losses can be carried forward indefinitely. Ukraine has transfer pricing rules aligned with OECD guidelines. CFC rules were introduced in 2022 but implementation was delayed due to the conflict. Ukraine has been reforming its tax system as part of EU accession preparations.
How Ukraine Corporate Tax compares
Ukraine’s corporate tax rate of 18% is the 151st highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
