Individual - Foreign tax relief and tax treaties

Last reviewed - 29 December 2023

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

DTTs with the Russian Federation and Belarus were cancelled on 22 May 2022 and 16 November 2022, respectively.