Ukraine Withholding tax rates
Ukraine Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Ukraine levies on Ukraine-source income paid to non-resident legal entities under п. 141.4 of the Податковий кодекс України (Tax Code of Ukraine, Law 2755-VI) - the 'податок на репатріацію' (repatriation tax): 15% general rate on dividends, interest, royalties, lease payments and most other business income, with special rates for freight (6%), insurance payments (0/4/12%), government securities (0%) and qualifying Eurobond-funded loan interest (5%). Administered by the State Tax Service of Ukraine.
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| Current value | structured — see the API |
|---|---|
| In force from | 2022-01-01 |
| Official source | Податковий кодекс України, Law 2755-VI, п. 141.4 - п.п. 141.4.2: 'утримують податок з таких доходів... за ставкою в розмірі 15 відсотків (крім доходів, зазначених у підпунктах 141.4.4-141.4.5 та 141.4.11 цього пункту) їх суми та за їх рахунок, що сплачується до бюджету під час такої виплати' ('withhold tax on such income... at the rate of 15 percent (except income specified in subpoints 141.4.4-141.4.5 and 141.4.11) of its amount and at its expense, paid to the budget at the time of the payment') |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). zakon.rada.gov.ua refuses connections from the research vantage points (wartime geo-blocking), so the ПКУ article text was verified verbatim against two concordant full-text mirrors while the official URL is cited. The Serbia-style direct read of the official portal would lift this to primary. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Ukraine levies its non-resident withholding tax at five different rates depending on the payment type - 15% general, 6% freight, 0/4/12% insurance, 0% government securities, 5% qualifying loan interest. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. п.п. 141.4.2 itself is expressed as applying 'якщо інше не передбачено положеннями міжнародних договорів України' (unless otherwise provided by Ukraine's international treaties in force), and a double-tax treaty can reduce any of these rates, often substantially; relief depends on the recipient's residence, beneficial ownership and documentation (residence certificate under ст. 103 ПКУ). We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. SCOPE: п. 141.4 sits in Розділ III (corporate profit tax) and applies to income paid to non-resident LEGAL entities and their agents; income of non-resident INDIVIDUALS falls under the personal income tax rules of Розділ IV and is not covered by this record. The 20% tax on payments to non-residents for production/distribution of advertising (former п.п. 141.4.6, paid at the payer's own expense) WAS ABOLISHED: Law 1525-IX of 03.06.2021 excluded п.п. 141.4.6 with effect from 1 January 2022 - 'пп. 141.4.6 ПКУ виключено. Зазначені зміни діють з 01 січня 2022 року' - which is why the series effective_from is 2022-01-01, the most recent date the rate set changed. CONFIDENCE IS 'mixed', NOT because any rate rests on commentary, but because the official portal zakon.rada.gov.ua refused connections from our retrieval point (geo-block); the statutory text was verified verbatim against two independent full-text mirrors of the Code (i.factor.ua, urst.com.ua) and State Tax Service guidance, and the official zakon.rada.gov.ua URL is still cited as the instrument of record.
Get it programmatically
curl https://euroref.dev/v1/ua/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ua/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ua/withholding-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) · Податок на прибуток підприємств · ПДФО · Statutory social-insurance contributions
The same figure elsewhere: United Kingdom · Austria · Belgium · Bulgaria · Croatia · all 34