Tax on profit

Ukrainian legal entities and their separate sub divisions are subject to corporate profit tax (CPT) on their worldwide income and gains.

Foreign legal entities are subject to CPT if they receive Ukrainian-source income.

CPT also applies to permanent establishments of nonresidents receiving income from Ukrainian sources or performing agency services or certain other services for the benefit of nonresidents.

The current CTP rate is 18%.

Tax holidays until 2016 are available for certain companies that have limited turnover and engage in certain activities.

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