Corporate Tax Calculator for Ukrainian Companies
Ukraine corporate tax is 18%. See how much you could save.
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How Ukraine companies reduce their corporate tax
Ukrainian companies pay an 18% corporate profit tax (podatak na prybutok). Ukraine's IT sector has historically operated through the Diia.City special regime or Simplified Taxation (single tax), with many IT founders using individual entrepreneurship (FOP/Gig contracts) at reduced rates. Since February 2022, many Ukrainian IT companies have relocated operational entities to Poland, Germany, Cyprus, or UAE to maintain business continuity and serve EU and global clients. For Ukrainian founders already operating internationally, the most effective corridors are UAE Free Zone at 9% for those with Dubai presence, Cyprus IP Box at 2.5% for software IP structuring, and Georgia's territorial tax system at 15% with 0% on foreign-source income for IT service companies. The Ukrainian IT cluster is well-represented in Cyprus and Germany already, making these jurisdictions familiar to local advisors. Our calculator handles Ukrainian company situations including split operational structures.
Top tax corridors for Ukraine companies
UAE Free Zone + Dubai Residence (9%)
9% effectiveUAE Free Zone companies in DMCC, IFZA, or Dubai CommerCity qualify for 0% on qualifying income. For Ukrainian founders with physical UAE presence, this is the most complete tax solution combining corporate and personal tax benefits. Dubai has become a major hub for Ukrainian IT entrepreneurs.
Cyprus IP Box (2.5%)
3% effectiveCyprus is a traditional base for Ukrainian IT business. Cyprus IP Box at 2.5% on software and patent income is widely used by Ukrainian tech companies. The Ukraine–Cyprus treaty (updated 2021) governs withholding tax rates. Cyprus provides EU banking access and familiar legal infrastructure for Ukrainian founders.
Georgia Small Business Status (1%)
1% effectiveGeorgia's small business tax status at 1% on turnover (for qualifying businesses under GEL 500,000) is highly popular among Ukrainian IT freelancers and small agencies. Georgia's territorial tax system means foreign-source income is not taxed at all for non-resident entities. Tbilisi has a large Ukrainian professional community.
Savings example: 🇺🇦 Ukraine → 🇦🇪 UAE Free Zone + Dubai Residence (9%)
Annual Revenue
€0.3M
assumed
Tax in Ukraine
€54K
at 18%
Tax Optimised
€8K
at 3%
Indicative estimate based on statutory rates. Actual savings depend on structure, substance, and individual circumstances.
Frequently asked questions — Ukraine corporate tax
What is Ukraine's Diia.City regime and is it still operational?
Diia.City is a special economic regime for Ukrainian tech companies that provides a 5% corporate tax rate and simplified employee compensation arrangements. Despite the war, Diia.City continues to operate, though many registered companies have relocated operational activities abroad. Diia.City status can coexist with foreign subsidiary structures.
Can Ukrainian founders access UAE Free Zone banking during the war?
Yes. UAE Free Zone companies can open UAE business bank accounts independently of Ukrainian banking restrictions. UAE is not participating in SWIFT restrictions on Ukraine and operates as a neutral financial hub. Many Ukrainian founders use UAE entities for receiving payments from EU and US clients.
Is Georgia a viable long-term base for Ukrainian IT companies?
Georgia is a popular temporary or medium-term base. Its Virtual Zone status offers 0% corporate tax on services to non-Georgian clients. The 1% small business regime applies to smaller operations. Challenges include limited local banking for larger volumes, weaker EU treaty network, and evolving regulatory environment.
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