Ukraine has signed more than 70 double tax treaties. According to these international documents, preferential taxation of passive income is applied: dividends, interest and royalties.
- Dividends - income from shares or other corporate rights.
- Interest - income from debt claims, bonds.
- Royalty - income from the use of copyright.
Residents of Ukraine, when working with counterparties from other countries, can optimize their tax burden using this double taxation avoidance mechanism.
List of current international treaties (Conventions) of Ukraine on the avoidance of double taxation, and the current tax rates on them in chronological order:
Please note that the information is for informational purposes, and reduced tax rates are applied if the criteria prescribed by each Agreement are met. For more detailed advice on international taxation, please contact our specialists!