Ukraine
Ukraine: 6 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Ukraine
The 6 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Ukraine is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stWorld-leading exports Sunflower, safflower and cotton-seed oilSunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modifiedUS$5.3 bn · 28.2% of world exports of 145 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s3rdWorld-leading exports Rape or colza seeds, whether or not brokenUS$1.9 bn · 14.4% of world exports of 89 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s3rdWorld-leading exports Other oilcakeOilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305US$1.1 bn · 10.0% of world exports of 129 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Ukraine. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Ukraine.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Ukraine: where to register, file and check.
Blocs and agreements
The trade arrangements Ukraine belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- EU Deep and Comprehensive Free Trade Areas (Ukraine; Moldova; Georgia)
- Free trade area · since 1 January 2016
Covers goods, services, establishment, capital, investment, public procurement.
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It formally entered into force on 1 September 2017 following ratification by all EU Member States. The DCFTA has provisionally applied since 1 January 2016.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 18%
- Distributions
- Not in our records
- Audit
- Audit of financial statements on the demand of participant(s) holding 10% or more of the charter capital; mandatory audit cases are set by the Law on Accounting.Official The registry or ministry page as of 2026-10-10
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На вимогу учасника чи учасників, яким сукупно належить 10 і більше відсотків статутного капіталу товариства, проводиться аудит фінансової звітності товариства
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Ukraine, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Ukraine.
Tax calendar
When the main returns and payments fall due in Ukraine, tax year 2026, as the tax authority states it.
- Corporate tax return
- 60 days after the end of the tax year · each year
Tax Code Art. 49.18.3: for a calendar reporting (tax) year the declaration is filed within 60 calendar days following the last calendar day of the reporting year — 1 March for a December year end (29 February in a leap year). Ukrainian: 'протягом 60 календарних днів, що настають за останнім календарним днем звітного (податкового) року'.
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календарному року, крім випадків, передбачених підпунктом 49.18.4 цього пункту - протягом 60 календарних днів, що настають за останнім календарним днем звітного (податкового) року
- Corporate tax, final payment
- 70 days after the end of the tax year · each year
Tax Code Art. 57.1: the taxpayer pays the liability stated in the declaration within 10 calendar days following the last day of the deadline for filing the declaration. The annual declaration is due 60 days after the year end, so the annual balance is payable within 70 days of the year end — 11 March for a December year end. Ukrainian: 'протягом 10 календарних днів, що настають за останнім днем відповідного граничного строку ... для подання податкової декларації'.
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Платник податків зобов’язаний самостійно сплатити суму податкового зобов’язання, зазначену у поданій ним податковій декларації, протягом 10 календарних днів, що настають за останнім днем відповідного граничного строку, передбаченого цим Кодексом для подання податкової декларації
- Corporate tax, instalments
- 50 days after the end of the quarter · each quarter
Tax Code Art. 137.4: the standard reporting periods are the calendar quarter, half-year, three quarters and year, computed cumulatively. Art. 49.18.2: the declaration for a quarter is filed within 40 calendar days after the last day of the quarter. Art. 57.1: the tax is paid within 10 calendar days after that filing deadline. The rule records 50 days after the quarter end (for the quarter ending 31 March, 20 May). Ukrainian: 'протягом 40 календарних днів, що настають за останнім календарним днем звітного (податкового) кварталу'.
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календарному кварталу або календарному півріччю (у тому числі в разі сплати квартальних або піврічних авансових внесків) - протягом 40 календарних днів, що настають за останнім календарним днем звітного (податкового) кварталу (півріччя)
- Personal income-tax return
- 1 May · each year
Tax Code Art. 49.18.4: for a calendar year, individual income tax payers, including self-employed persons, file by 1 May of the year following the reporting year. Ukrainian: 'до 1 травня року, що настає за звітним'. Employees whose tax was fully withheld by an agent generally need not file.
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календарному року для платників податку на доходи фізичних осіб, у тому числі самозайнятих осіб, - до 1 травня року, що настає за звітним
- Personal income tax, final payment
- 1 August · each year
Tax Code Art. 179.7: the individual pays the tax liability stated in the declaration by 1 August of the year following the reporting year. Ukrainian: 'до 1 серпня року, що настає за звітним'.
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Фізична особа зобов'язана самостійно до 1 серпня року, що настає за звітним, сплатити суму податкового зобов'язання, зазначену в поданій нею податковій декларації.
- Personal income tax, instalments
- Day 20 of the following month · each quarter
Tax Code Art. 177.5.1: advance payments are calculated for each calendar quarter and paid to the budget by the 20th day of the month following each quarter — 20 April, 20 July and 20 October; no advance payment is calculated or paid for the fourth quarter, the balance being settled on the annual declaration. Employees do not make advance payments; their tax is withheld at source. Ukrainian: 'сплачуються до бюджету до 20 числа місяця, наступного за кожним календарним кварталом'.
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кожного календарного кварталу та сплачуються до бюджету до 20 числа місяця, наступного за кожним календарним кварталом (до 20 квітня, до 20 липня і до 20 жовтня)
- VAT return
- Day 20 of the following month · each month
Tax Code Art. 203.1: the VAT declaration is filed for a reporting period of one calendar month within 20 calendar days following the last calendar day of the reporting month. Art. 203.2: the tax stated in the declaration is payable within 10 calendar days after that filing deadline. The rule records the filing deadline. Ukrainian: 'протягом 20 календарних днів, що настають за останнім календарним днем звітного (податкового) місяця'.
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Податкова декларація подається за базовий звітний (податковий) період, що дорівнює календарному місяцю, протягом 20 календарних днів, що настають за останнім календарним днем звітного (податкового) місяця.
- Payroll withholding
- 30 days after the end of the month · each month
Tax Code Art. 168.1.2: the withheld tax is paid to the budget at the time the taxable income is paid, as a single payment document. Art. 168.1.5: where income is accrued to the employee but not paid, the tax withheld must be remitted within the deadlines set for the monthly tax period — Art. 49.18.1 requires the monthly declaration within 20 calendar days after the month, and Art. 57.1 the payment within 10 calendar days after that filing deadline, i.e. 30 days after the month end. The rule records that outer monthly deadline; where the salary is paid earlier, the tax is remitted with the payment. Ukrainian: 'у строки, встановлені цим Кодексом для місячного податкового періоду'.
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Податок сплачується (перераховується) до відповідного бюджету під час виплати оподатковуваного доходу єдиним платіжним документом.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Ukraine yet.
Economy and trade
What it exports
Goods Ukraine exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Ukraine’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Maize (corn) HS 1005 | 13.9% | 14.8% | 12.6% | US$5.8 bn |
| Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified HS 1512 | 12.5% | 12.8% | 11.5% | US$5.3 bn |
| Wheat and meslin HS 1001 | 5.7% | 7.8% | 10.3% | US$4.8 bn |
| Iron ores and concentrates, including roasted iron pyrites HS 2601 | 6.9% | 4.6% | 6.3% | US$2.9 bn |
| Rape or colza seeds, whether or not broken HS 1205 | 3.5% | 3.1% | 4.1% | US$1.9 bn |
| Soya beans, whether or not broken HS 1201 | 2.2% | 4.1% | 2.9% | US$1.3 bn |
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 2.9% | 2.2% | 2.9% | US$1.3 bn |
| Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 HS 2306 | 2.4% | 2.6% | 2.3% | US$1.1 bn |
| Semi-finished products of iron or non-alloy steel HS 7207 | 2.8% | 1.6% | 2.2% | US$1,000 m |
| Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen HS 0207 | 1.6% | 2.0% | 2.1% | US$972 m |
Total goods exports, 2024: US$46.1 bn. The ten largest headings are shown.