Corporate income tax (CIT) … rates Combined corporate income tax rate in Ukraine
Ukraine: Corporate income tax (CIT) … rates Combined corporate income tax rate was 18 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Ukraine, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Ukraine recorded 18 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
The figure is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Ukraine peaked at 35 Percentage of taxable income in 2002 and was at its lowest, 18 Percentage of taxable income, in 2014.
That places Ukraine 89th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) … rates Combined corporate income tax rate in Ukraine, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 30 Percentage of taxable income | — |
| 2001 | 30 Percentage of taxable income | +0.0% |
| 2002 | 35 Percentage of taxable income | +16.7% |
| 2003 | 35 Percentage of taxable income | +0.0% |
| 2004 | 30 Percentage of taxable income | -14.3% |
| 2005 | 30 Percentage of taxable income | +0.0% |
| 2006 | 30 Percentage of taxable income | +0.0% |
| 2007 | 30 Percentage of taxable income | +0.0% |
| 2008 | 25 Percentage of taxable income | -16.7% |
| 2009 | 25 Percentage of taxable income | +0.0% |
| 2010 | 25 Percentage of taxable income | +0.0% |
| 2011 | 23 Percentage of taxable income | -8.0% |
| 2012 | 21 Percentage of taxable income | -8.7% |
| 2013 | 25 Percentage of taxable income | +19.0% |
| 2014 | 18 Percentage of taxable income | -28.0% |
| 2015 | 18 Percentage of taxable income | +0.0% |
| 2016 | 18 Percentage of taxable income | +0.0% |
| 2017 | 18 Percentage of taxable income | +0.0% |
| 2018 | 18 Percentage of taxable income | +0.0% |
| 2019 | 18 Percentage of taxable income | +0.0% |
| 2020 | 18 Percentage of taxable income | +0.0% |
| 2021 | 18 Percentage of taxable income | +0.0% |
| 2022 | 18 Percentage of taxable income | +0.0% |
| 2023 | 18 Percentage of taxable income | +0.0% |
| 2024 | 18 Percentage of taxable income | +0.0% |
| 2025 | 18 Percentage of taxable income | +0.0% |
| 2026 | 18 Percentage of taxable income | +0.0% |
Ukraine compared with similar countries
- Ukraine's 18 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 73% of the median. (38 countries reporting)
- Ukraine's 18 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 91% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 30 Percentage of taxable income | 25 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 20.2 Percentage of taxable income | 18 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2020s | 18 Percentage of taxable income | 18 Percentage of taxable income | 18 Percentage of taxable income | 7 |
Countries ranked near Ukraine
- 87 Switzerland 19.47 Percentage of taxable income compare
- 88 Brunei Darussalam 18.5 Percentage of taxable income compare
- 89 Armenia 18 Percentage of taxable income compare
- 89 Faroe Islands 18 Percentage of taxable income compare
- 89 San Marino 18 Percentage of taxable income compare
More economy & growth data for Ukraine
- Real gdp growth, annual growth rate -41.32 % change on previous year (2024)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 4.93 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4.2 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate -98.66 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0001 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 0.3789 units per person (2025)
- SDRs holdings, SDR, annual growth rate -98.73 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0001 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 0.2767 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate -3.39 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Ukraine?
- Corporate income tax (cit) - statutory and targeted small business in Ukraine was 18 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Ukraine?
- The highest recorded value was 35 Percentage of taxable income in 2002.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Ukraine?
- The lowest recorded value was 18 Percentage of taxable income in 2014.
- How does Ukraine rank for corporate income tax (cit) - statutory and targeted small business?
- Ukraine ranks 89th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Ukraine?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Ukraine data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.