Ukraine

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:

DTTs with the Russian Federation and Belarus were cancelled on 22 May 2022 and 16 November 2022, respectively. Also, double tax treaty with Syria was cancelled on 17 September 2023.