Ukraine Податок на прибуток підприємств
Ukraine Податок на прибуток підприємств is 18 percent, in force since 1 Jan 2014. Last checked against the official source on 24 Jul 2026.
The basic (standard) rate of Ukrainian corporate profit tax on the taxable profit of resident companies, set by paragraph 136.1 of Article 136 of the Tax Code of Ukraine (Law No. 2755-VI of 02.12.2010). Applied to the financial result before tax per accounting rules, adjusted by the Code's tax differences.
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| Current value | 18 percent |
|---|---|
| In force from | 2014-01-01 |
| Official source | Податковий кодекс України № 2755-VI від 02.12.2010, пункт 136.1 статті 136: «Базова (основна) ставка податку становить 18 відсотків»; the 18% level was introduced by пункт 10 підрозділу 4 розділу XX (перехідні положення) «з 1 січня 2014 року по 31 грудня 2014 року включно - 18 відсотків» and has been carried unchanged since (чинна редакція, «Законодавство України», Верховна Рада України) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
18% is the general rate for ordinary trading companies and has been unchanged since 1 January 2014 (the Code's transitional schedule stepped the rate down 23% in 2011, 21% in 2012, 19% in 2013, 18% from 2014). BANKS — BRIEF CORRECTION, AND THE MAIN TRAP: the common account said banks pay 50% for 2024 and 25% 'ongoing'. That is wrong for the current year. Point 73 of subsection 4 of Section XX of the Code, ADDED by Law No. 4698-IX of 3 December 2025, provides: «Установити, що для податкових (звітних) періодів 2026 року базова (основна) ставка податку на прибуток підприємств для цілей оподаткування прибутку банків... становить 50 відсотків». Banks are back at 50% for the whole of 2026, and the same 50% applies in 2026 to the advance payments on dividends they distribute under п. 57.1-1. Point 73 also bars banks from using carried-forward losses against 2026 profit (п.п. 140.4.4 disapplied); those losses are not lost — they may reduce the pre-tax result from 1 January 2027. Confirmed independently by the State Tax Service: «Базова ставка податку на прибуток для банків з 1 січня 2026 року встановлена у розмірі 50 відсотків» (ДПС press release of 12 January 2026, https://tax.gov.ua/media-tsentr/novini/971195.html). BANK/FINANCIAL-INSTITUTION RATE HISTORY: 18% up to 2022; 50% for reporting year 2023 (point 68 of subsection 4, Law No. 3474-IX); 50% for reporting year 2024 (point 70, Law No. 4015-IX); 25% for 2025 under п. 136.1-1, which since Law No. 4015-IX of 10.10.2024 (effective 1 January 2025) sets a 25% basic rate for any фінансова установа other than an insurer — covering banks, and also applying to CFC-adjusted profit of a financial institution and to its dividend advance payments; then 50% again for 2026 under point 73. OTHER NON-STANDARD RATES in Art. 136: insurers pay 18% on profit PLUS a turnover tax of 3% on insurance contracts and 0% on long-term life, voluntary medical and non-state pension insurance (п. 136.2); gambling operators pay 18% on profit plus 10% of gross gaming-machine-hall revenue and 18% of other gambling revenue net of player payouts (п. 136.4); non-resident withholding runs at 0/4/5/6/12/15/18% under п. 141.4 (п. 136.3). Diia City residents may elect a distributed-profit regime (9%) instead. Micro and small companies below the turnover threshold use the simplified single-tax system (єдиний податок) rather than profit tax. ACCESS PROBLEM: zakon.rada.gov.ua is unreachable from this location; the Code was read from an Internet Archive snapshot of the official page (https://web.archive.org/web/20260601070805/https://zakon.rada.gov.ua/laws/show/2755-17, редакція від 15.04.2026). tax.gov.ua returns 403 to plain HTTP clients but serves normally to a real browser.
Get it programmatically
curl https://euroref.dev/v1/ua/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ua/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ua/corporate-taxOther Ukraine series: NBU key policy rate (облікова ставка Національного банку України) · Statutory default interest (стаття 625 ЦК) · ПДВ standard rate (value added tax) · VAT registration threshold · Мінімальна заробітна плата (statutory minimum wage) · Public holidays (святкові і неробочі дні) · CPI inflation (індекс споживчих цін, year-on-year) · Withholding tax rates · ПДФО · Statutory social-insurance contributions
The same figure elsewhere: United Kingdom · Austria · Belgium · Bulgaria · Croatia · all 34