The Ukrainian tax system comprises several types of tax:

  • personal income tax,
  • corporate income tax,
  • value added tax,
  • excise duty,
  • inheritance and gift tax,
  • property tax,
  • and other taxes.

Personal Income Tax

Personal income tax is proportional, meaning that the rate depends on the type of income and may be 0%, 5%, 9% or 18%; for example, personal income tax on an employee’s salary is charged at 18%. In other cases, the rate depends on the taxpayer’s status: for instance, income from the sale of property is taxed at 5% for a Ukrainian resident but at as much as 18% for a non-resident. Regardless of other taxation, all personal income is also subject to the so-called military tax of 1.5%.

Corporate Income Tax

The amount of corporate income tax depends on residence status. To be tax-resident, a company must be registered in Ukraine and governed by Ukrainian law, in which case its worldwide income forms the tax base. A company without resident status in Ukraine pays tax only on income originating in Ukraine, and not all such income is taxable. The tax rates for these two groups differ; for resident companies the rate is 18%.

Value Added Tax

In Ukraine, VAT is levied on the production and import of goods and services and on exports. There are three VAT rates: the standard rate of 20% is the most common, a reduced rate of 7% applies to medicines and other medical products, and a zero rate applies to exports and ancillary services.

Indicative prices

Ceny*
DPH (Slovensko a Česko)
DPH priznanie nulové 50€
DPH priznanie do 50 dokladov, kontrolný výkaz, súhrnný výkaz (vrátane podania)150€
DPH priznanie do 100 dokladov200€
DPH priznanie viac ako 100 dokladov od 250€
Daňové priznania (Slovensko a Česko)
Daňové priznanie nulové, počiatočné stavy, výkazy, poznámky, odoslanie350€
Daň z motorových vozidiel a daň z nehnuteľností200€
Platby a účtovné prípady (SR a ČR)
Zaúčtovanie položiek 1 položka, čím väčší počet tým nižšia cena0,5€
Mzdová agenda (SR a ČR)
Jeden zamestnanec mzdová agenda10/€ mesiac
*približné ceny, môžu sa líšiť v závislosti od konkrétnej situácie

England

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll – £50 per employee per month
  • Confirmation statement – annually – £250
  • Tax return, accounts and filing – nil – £700
  • Tax return – with transactions – £1,500


Hungary, Poland, Romania, Bulgaria

  • VAT return – nil return – £100
  • VAT return with transactions in the period – from £350
  • Payroll – £20 per employee per month
  • Income tax return – nil return – £350
  • Income tax return with transactions in the period – from £700


Austria, Germany, France, Netherlands

  • VAT return and reports – nil return – £300
  • VAT return and reports – with transactions – £700
  • Payroll (min. 4 employees) – £150 per 4 employees per month
  • Income tax return – nil – £700
    VAT return with transactions in the period – from £1,500


USA

  • Federal tax return – nil – £1,000
  • State tax return – nil – £700
  • Paying tax on the client’s behalf – £500
  • Sales tax return – from £500
  • Payroll – £50 per employee per month

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