Europe · UAH
Ukraine
Reviewed 2026-06-21
Top income tax
18%
Self-employed SS
Yes
VAT
20%
Capital gains
18%
Exit tax
No
Nomad visa
No
59
/ 100
Tax efficiency47
Ease to enter55
Ease to exit81
Cost of living96
Internet19
English60
Ukraine levies a flat 18% personal income tax plus a wartime military levy that rose to 5% in January 2025, taxing residents on worldwide income. Solopreneurs typically register as a private entrepreneur (FOP) under the simplified single-tax system, which offers low fixed or turnover-based rates but still requires the mandatory 22% unified social contribution. There is no dedicated digital nomad or entrepreneur visa, the e-residency program is paused, and the ongoing war is the dominant practical consideration despite low living costs and solid internet.
Personal income tax
Income tax structureFlat
Top income tax rate18%
Entry income tax rate18%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate0%
Employer SS rate22%
Indirect & other taxes
VAT standard rate20%
Capital gains rate18%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate18%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index24.6
Internet speed92.24 Mbps
English proficiencyMedium
Civil liberties47
Sources
- PwC Worldwide Tax Summaries — Ukraine Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Ukraine Other taxes (USC, VAT, wealth/inheritance)
- PwC Worldwide Tax Summaries — Ukraine Corporate: Taxes on corporate income
- EY Ukraine — Changes in personal income taxation (military levy increase)
- Numbeo — Cost of Living in Ukraine
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.