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