Individual - Foreign tax relief and tax treatiesLast reviewed - 10 January 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.
Ukraine has effective tax treaties with the following countries:
|China (PRC)||Indonesia||Luxembourg||Romania||United Arab Emirates|
|Croatia||Iran||Macedonia||Saudi Arabia||United Kingdom|
Double tax treaties with the Russian Federation and Belarus were canceled on 22 May 2022 and 16 November 2022.