Ukraine

Individual - Foreign tax relief and tax treaties

Last reviewed - 30 December 2020

Foreign tax relief

Tax residents are allowed to credit foreign taxes paid in respect of the income received abroad against their Ukrainian PIT liabilities if it is provided by a DTT between Ukraine and the relevant foreign state. An official confirmation, issued by the relevant foreign tax authority and legalised/stamped with Apostille, is compulsory for claiming a foreign tax credit in Ukraine.

The amount of foreign tax credit is limited to the amount of Ukrainian tax that would arise from the same income in Ukraine (i.e. at 18%). Credit against military tax is not allowed.

Tax treaties

Ukraine has effective tax treaties with the following countries:

Algeria Estonia Jordan Mongolia Slovenia
Armenia Finland Kazakhstan Montenegro South Africa
Austria France Korea (ROK) Morocco Spain
Azerbaijan Georgia Kuwait Netherlands Sweden
Belarus Germany Kyrgyzstan Norway Switzerland
Belgium Greece Latvia Pakistan Syria
Brazil Hungary Lebanon Poland Tajikistan
Bulgaria Iceland Libya Portugal Thailand
Canada India Lithuania Qatar Turkey
China (PRC) Indonesia Luxembourg Romania Turkmenistan
Croatia Iran Macedonia Russian Federation United Arab Emirates
Cyprus Ireland Malaysia Saudi Arabia United Kingdom
Czech Republic Israel Malta Serbia United States
Denmark Italy Mexico Singapore Uzbekistan
Egypt Japan Moldova Slovakia Vietnam