Ukraine Personal Income Tax
Detailed personal income tax rates and rules for Ukraine in 2026.
Ukraine applies a flat 18% personal income tax (PDFO) on all types of income, including employment, business, and investment income. An additional 1.5% military levy (víyskovy zbír) applies to most income types, bringing the effective rate to 19.5%. Passive income (dividends, interest, royalties) is also taxed at 18% + 1.5% military levy.
| Income Range (UAH) | Tax Rate |
|---|---|
| ₴0+ | 18% |
Filing Deadline
May 1 of the following year (tax payment due by August 1)
Residency Rule
An individual is a Ukrainian tax resident if their permanent home is in Ukraine, their center of vital interests is in Ukraine, or they stay in Ukraine for 183 days or more in a tax year. Residents are taxed on worldwide income.
Additional Notes
Ukraine offers a simplified tax system for small businesses (Groups 1-3) with turnover limits and flat rates or percentage-of-revenue taxes. Group 1: fixed monthly amount for sole traders. Group 2: fixed monthly amount for sole traders providing services. Group 3: 5% of revenue (or 3% if VAT registered) for businesses up to UAH 7.585 million revenue. The FOP (physical person-entrepreneur) status is widely used.
How Ukraine Income Tax compares
Ukraine’s top personal income tax rate of 19.5% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
