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, Belarus and Syria were cancelled during 2022-2023. Also, the DTT between Ukraine and Iran was terminated on 1 January 2025. 

On 16 October 2025, Ukraine and Australia signed the tax treaty along with its Protocol. These will come into force after both countries complete the required domestic procedures.