Personal income tax

Residents of Ukraine are subject to tax on worldwide income.

Individuals who are not tax residents in Ukraine are taxed on their Ukrainian-source income, which includes the following:

• Income derived from work or services performed in Ukraine;
• Income and gains from the disposal of real estate in Ukraine;
• Rent from property located in Ukraine;
• Dividends paid on shares of Ukrainian companies.

Flat income tax rates of 1%, 5%, 10%, 15%, 17%, 20%, 25%, 30% and 34% are imposed on individuals in Ukraine. The rates vary according to the type of income.