Corporate taxation

The corporate income tax rate in Ukraine is 18%.

Transfer pricing

Income received in transactions between related parties or with a nonresident may not be less than the “normal” value (price) of property transferred or services provided. Deductible expenses incurred in such transactions may not exceed the normal value of property or services acquired.

In 2020 and 2021 Ukraine introduced changes to its transfer pricing rules through Law 466-IX and Law 1117-IX. Tax Code of Ukraine Article 39, clause 39.1.


Transfer Pricing Case Law

Case NameDescriptionDateCountryKeywords