A person who is not considered resident has only limited liability, so they have to pay taxes only from their incomes in Ukraine.
For instance, income from selling real estate is taxed at a rate of 5% for residents and 18% for non-residents.
To be considered resident, legal entity must be registered in Ukraine and it must operate under Ukrainian laws.
For example, insurance companies have to pay 0 to 3% of their income as a special corporate tax, that lowers taxable profit.
[5] Employers pay monthly unified social security contributions (USSC) equivalent to 22% of the gross salary of each employee, subject to an earnings cap.
[5] An indirect tax is collected by one entity in the supply chain (usually a producer or retailer) and paid to the government, but it is passed on to the consumer as part of the purchase price of a good or service.
The standard VAT rate is 20% for domestic supplies and imported goods (including auxiliary services).
For VAT purposes, services that are included in the customs value of imported and exported goods are considered auxiliary services Certain supplies are not subject to VAT, including: issues of securities; insurance services; reorganization of legal entities; transfers and returns of property under operating lease arrangements; currency exchange; and imports and exports with a custom value of less than 150 EUR.
Registration is required (for residents and non-residents) if value of taxable supplies of goods or services exceeds ₴1 million during any 12-month period.
Although not specifically provided for in the Tax Code, in practice a nonresident entity must register for Ukrainian VAT purposes via representative office and/or PE in Ukraine.
Immovable property tax is levied on real estate, both commercial and residential, and it is paid by both companies and individuals.
WHT must be remitted to the tax authorities no later than the date when the payment is made to the income recipient.
Passive income (dividends, interest, royalties) from Ukrainian sources that is paid to non-resident entities is generally subject to 15% WHT.
Capital gains from disposal of interest-free (discounted) bonds and treasury bills are taxed at an 18% rate.
А special 5% WHT rate on qualifying Eurobond yield applies (including payment of interest to residents of low-tax jurisdictions).
However, the resident payer is required to pay, from its own funds, a 20% remittance tax based on the value of such services.
A resident payer is similarly required to pay, from its own funds, a 12% remittance tax if a payment is made to a foreign insurer or reinsurer whose rating of financial reliability does not meet the requirements set by the authorised state agency.