Ukraine public holidays 2026, VAT rate and tax data
Ukraine: VAT rate 20% since 1 Jan 2011; 11 public holidays in 2026 (next: Різдво Христове (Christmas Day) — listed BOTH as a святковий day and as a неробочий religious day, 25 Dec 2026); corporate tax rate 18%; minimum wage 8647 UAH/month; policy interest rate 16%; inflation rate (CPI) 10%.
11 series, each cited to the official source it was verified against; most recently verified 24 Oct 2026. Currency UAH.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "UA", "series": "vat", "value": 20, "unit": "percent", "effective_from": "2011-01-01", "last_confirmed": "2026-07-24", "source": { "name": "Податковий кодекс України № 2755-VI від 02.12.2010, пункт 193.1 статт…", "url": "https://zakon.rada.gov.ua/laws/show/2755-17" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ua","amount":1000}.
Ukraine public holidays 2026
11 days in 2026; next: Різдво Христове (Christmas Day) — listed BOTH as a святковий day and as a неробочий religious day on 25 Dec 2026. Official source: Кодекс законів про працю України № 322-VIII від 10.12.1971, стаття 73 «Святкові і… · last verified 30 Jul 2026
Fixed by law 11
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Новий рік (New Year's Day) | Fixed by law | Кодекс законів про працю України №… |
| 8 Mar 2026 Sun | Міжнародний жіночий день (International Women's Day) | Fixed by law | Кодекс законів про працю України №… |
| 12 Apr 2026 Sun | Пасха (Великдень) - Orthodox Easter, неробочий день falls on a Sunday |
Fixed by law | Кодекс законів про працю України №… |
| 1 May 2026 Fri | День праці (Labour Day) | Fixed by law | Кодекс законів про працю України №… |
| 8 May 2026 Fri | День пам'яті та перемоги над нацизмом у Другій світовій війні 1939-1945 років (Day of Remembrance and Victory over Nazism in WWII) | Fixed by law | Кодекс законів про працю України №… |
| 31 May 2026 Sun | Трійця (Trinity / Pentecost) - неробочий день falls on a Sunday |
Fixed by law | Кодекс законів про працю України №… |
| 28 Jun 2026 Sun | День Конституції України (Constitution Day) | Fixed by law | Кодекс законів про працю України №… |
| 15 Jul 2026 Wed | День Української Державності (Ukrainian Statehood Day) | Fixed by law | Кодекс законів про працю України №… |
| 24 Aug 2026 Mon | День незалежності України (Independence Day) | Fixed by law | Кодекс законів про працю України №… |
| 1 Oct 2026 Thu | День захисників і захисниць України (Defenders Day) | Fixed by law | Кодекс законів про працю України №… |
| 25 Dec 2026 Fri | Різдво Христове (Christmas Day) — listed BOTH as a святковий day and as a неробочий religious day | Fixed by law | Кодекс законів про працю України №… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Новий рік (New Year's Day) | Fixed by law | Кодекс законів про працю України №… |
| 8 Mar 2027 Mon | Міжнародний жіночий день (International Women's Day) | Fixed by law | Кодекс законів про працю України №… |
| 1 May 2027 Sat | День праці (Labour Day) | Fixed by law | Кодекс законів про працю України №… |
| 2 May 2027 Sun | Пасха (Великдень) - Orthodox Easter, неробочий день falls on a Sunday |
Fixed by law | Кодекс законів про працю України №… |
| 8 May 2027 Sat | День пам'яті та перемоги над нацизмом у Другій світовій війні 1939-1945 років (Day of Remembrance and Victory over Nazism in WWII) | Fixed by law | Кодекс законів про працю України №… |
| 20 Jun 2027 Sun | Трійця (Trinity / Pentecost) - неробочий день falls on a Sunday |
Fixed by law | Кодекс законів про працю України №… |
| 28 Jun 2027 Mon | День Конституції України (Constitution Day) | Fixed by law | Кодекс законів про працю України №… |
| 15 Jul 2027 Thu | День Української Державності (Ukrainian Statehood Day) | Fixed by law | Кодекс законів про працю України №… |
| 24 Aug 2027 Tue | День незалежності України (Independence Day) | Fixed by law | Кодекс законів про працю України №… |
| 1 Oct 2027 Fri | День захисників і захисниць України (Defenders Day) | Fixed by law | Кодекс законів про працю України №… |
| 25 Dec 2027 Sat | Різдво Христове (Christmas Day) — listed BOTH as a святковий day and as a неробочий day | Fixed by law | Кодекс законів про працю України №… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Ukraine value
Rate schedules and breakdowns
Withholding tax rates
0–15% across 10 withholding taxes — no single rate · in force from 2022-01-01 · Official source: Податковий кодекс України, Law 2755-VI, п. 141.4 - п.п. 141.4.2: 'утримують… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividends (дивіденди) - general repatriation tax | 15 | dividends paid by a resident to a non-resident legal entity (п.п. 141.4.1 'б' - 'дивіденди, які сплачуються резидентом') | ПКУ п.п. 141.4.1 'б' ('дивіденди, які… |
| Withheld from the income at the moment of payment; treaty relief may apply with a residence certificate. | ||||
| interest | Interest (проценти) - general repatriation tax | 15 | interest and discount income paid to a non-resident legal entity, including interest on loans and debt obligations of a resident (п.п. 141.4.1 'а') | ПКУ п.п. 141.4.1 'а' ('проценти… |
| Two statutory carve-outs override this rate: 0% on government securities (п.п. 141.4.10) and 5% on qualifying Eurobond-funded loans (п.п. 141.4.11) - see those entries. | ||||
| royalties | Royalties (роялті) - general repatriation tax | 15 | royalties paid to a non-resident legal entity (п.п. 141.4.1 'в' - 'роялті') | ПКУ п.п. 141.4.1 'в' ('роялті' -… |
| lease | Operating lease/rent payments (лізингова/орендна плата) | 15 | lease/rent paid by residents to a non-resident lessor under operating lease/rent agreements (п.п. 141.4.1 'ґ') | ПКУ п.п. 141.4.1 'ґ' ('лізингова/орендна… |
| freight | Freight (фрахт) | 6 | freight paid by a resident to a non-resident under freight contracts; the tax base is the base freight rate | ПКУ п.п. 141.4.4: 'Сума фрахту, що… |
| insurance-0 | Insurance/reinsurance payments - 0% cases | 0 | payments by insurers under compulsory insurance of natural persons (including 'Green Card' civil-liability cover and passenger transport risks abroad) and reinsurance premiums to non-resident insurers/reinsurers whose financial-reliability rating meets the regulator's requirements (п.п. 141.4.5) | ПКУ п.п. 141.4.5 - the 0% branch for… |
| Recorded at 0 WITH citation because the statute levies the tax at a zero rate for these cases rather than exempting the payment from the regime. | ||||
| insurance-4 | Insurance payments - risks outside Ukraine | 4 | payments under insurance contracts covering risks outside Ukraine that do not qualify for the 0% branch; paid at the insurer's own expense at the moment of transfer (п.п. 141.4.5) | ПКУ п.п. 141.4.5 - the 4% branch ('за… |
| Unlike the 15% general tax, this is borne by the resident payer at its own expense, not withheld from the non-resident's income. | ||||
| insurance-12 | Insurance/reinsurance payments - other cases | 12 | insurance/reinsurance payments to non-residents in all cases not covered by the 0% and 4% branches, including reinsurance with non-rated reinsurers; paid at the insurer's own expense (п.п. 141.4.5) | ПКУ п.п. 141.4.5 - the 12% branch ('в… |
| Borne by the resident payer at its own expense. | ||||
| government-securities-interest | Interest/discount on state securities and local-loan bonds | 0 | income of non-residents in the form of interest or income (discount) on state securities (державні цінні папери), local-loan bonds, and debt securities guaranteed by the state or Kyiv/local guarantees per the Budget Code, including sale proceeds (п.п. 141.4.10) | ПКУ п.п. 141.4.10: 'Не підлягають… |
| Recorded as rate 0 WITH the citation: the statute exempts these payments within the withholding regime ('не підлягають оподаткуванню'), so serving omission instead of 0 would misreport the law. | ||||
| eurobond-loan-interest | Interest on qualifying foreign-funded loans (Eurobond structures) | 5 | interest paid to a non-resident on loans/financial credits where the funds were raised by placing foreign debt securities on a foreign stock exchange, the proceeds were on-lent to the resident, and the non-resident lender is not established in a listed low-tax (blacklist) jurisdiction (п.п. 141.4.11) | ПКУ п.п. 141.4.11: 'Доходи нерезидентів… |
| A carve-out from the 15% general interest rate; all three conditions must hold, otherwise 15% applies. | ||||
Statutory social-insurance contributions
8.41–22% across 2 contribution branches · in force from 2026-01-01 · Official source: Закон України 'Про збір та облік єдиного внеску на загальнообов'язкове державне… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | ceiling monthly |
|---|---|---|---|---|---|---|---|
| yedynyi_sotsialnyi_vnesok | Єдиний внесок на загальнообов'язкове державне соціальне страхування (ЄСВ) — the single merged social contribution covering state pension insurance, insurance for temporary incapacity, maternity, unemployment, and accidents at work and occupational disease | 22 | 0 | 22 | percent | The employee's accrued wage (заробітна плата) and other payments included in the wage fund, per employee per month. Subject to a MINIMUM: where the base for the month is less than the minimum wage, the contribution is computed as the minimum wage multiplied by the rate — 8 647 grn × 22 per cent = 1 902,34 grn for 2026. Subject to a MAXIMUM: the base may not exceed twenty times the minimum wage, i.e. 172 940 grn per month for 2026, giving a maximum monthly contribution of 38 046,80 grn. | 172940 |
| EMPLOYER-ONLY, WITH NO EMPLOYEE SHARE AT ALL. Ukraine abolished the employee's social contribution — then 3,6 per cent — with effect from 1 January 2016, when the whole system was consolidated into a single employer-paid ЄСВ at 22 per cent. Nothing for social insurance leaves a… | |||||||
| yesv_osoby_z_invalidnistiu | ЄСВ at the reduced rate in respect of employees who are persons with disability | 8.41 | 0 | 8.41 | percent | The same wage base as the standard rate, with the same maximum of twenty times the minimum wage (172 940 grn per month for 2026). The minimum-contribution rule applies at this rate too, so the floor is 8 647 grn × 8,41 per cent. | 172940 |
| A GENUINELY DIFFERENT STATUTORY RATE FOR AN IDENTIFIABLE CLASS OF ORDINARY PRIVATE-SECTOR EMPLOYEE, NOT A DISCRETIONARY RELIEF — served as its own branch so that an engine sees the dimension. At 8,41 per cent the employer pays a little over a third of the standard cost, and the… | |||||||
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