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.
Ukraine has effective tax treaties with the following countries:
|Croatia||Iran||Macedonia||Russian Federation||United Arab Emirates|
|Cyprus||Ireland||Malaysia||Saudi Arabia||United Kingdom|
|Czech Republic||Israel||Malta||Serbia||United States|