Ukraine tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Ukraine tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 8 November 2026. Figures last changed 8 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Ukraine | 23%† | 23%† | 10%† | 23%† | 23%† | 23% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Ukraine?
The top rate on a salary is 23%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 23%.
How are capital gains taxed in Ukraine?
The top rate on a long-term capital gain is 23%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Ukraine?
The top rate is 10% on dividends and 23% on interest.
How is crypto taxed in Ukraine?
Ukraine taxes a gain on crypto assets as income, at up to 23%.
Does Ukraine tax foreign income?
Yes. Ukraine taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Ukraine have a wealth tax?
No. Ukraine has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Ukraine have an exit tax for individuals?
No. In our model Ukraine does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Ukraine have?
Our profiles list 3 regimes: Diia City (5% IT Regime); FOP Group 3 (Simplified Tax System); FOP Group 2 (Simplified — Services) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Ukraine?
The Ukraine day test (183 days in the tax year only when home and vital-interest tests are unresolved): 183 days in the calendar year as a fallback after home and vital-interest tests. A home, centre of vital interests, citizenship and treaty tie-breaker can determine status independently of this day count. The recorded days alone cannot establish that the day fallback applies.
Residence decides whether Ukraine taxes you on these rates. See the Ukraine day-count test and count your own days.
Sources
The Ukraine profile cites 5 sources for these rules, 3 of them from a government or a statute.
- Ukraine State Tax Service: cryptocurrency and personal income tax · official, retrieved 2026-11-08
- Кому доступна третя група єдиного податку і які зобов’язання вона передбачає · official, retrieved 2026-11-08
- Хто може бути платником єдиного податку першої - третьої груп у2026році · official, retrieved 2026-11-08
- PwC Worldwide Tax Summaries - Ukraine individual taxes · summary, retrieved 2026-11-08
- PwC Ukraine: income determination · summary, retrieved 2026-11-08
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Ukraine with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Ukraine side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Kosovo, Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Bulgaria.