The fiscal regime that applies to the oil and gas industry in Ukraine consists of a combination of corporate profit tax (CPT) and royalties.
Companies that manage main pipelines and provide services for transporting natural gas, oil and oil products via pipelines through Ukraine pay a royalty for such transportation.
Royalties for transportation are calculated as a fixed rate in US$ per unit. For oil and oil products, the tax basis is the actual amount of oil transferred through the territory of Ukraine via pipelines.
Ministry of
Finance of
Ukraine
