Dividend tax

UA 5%/9% + 5% military levy; foreign — WHT abroad + PIT top-up with credit

Dividends

Gross amount, UAH

Taxes

Ukrainian PIT (5,00%)−500,00 ₴

Military levy (5%)−500,00 ₴

Net9 000,00 ₴

effective rate10,00%

Foreign dividends require an annual return by May 1; the WHT credit works only for treaty countries and with a documented certificate. A company pays an 18% advance corporate tax on paid dividends — a separate entity-level tax.

About Dividend tax

Dividend tax — UA 5%/9% + 5% levy; foreign — WHT + credited top-up. Finance: Personal finance management. Use our tools without registration or installing software. All calculations happen in your browser — your data is never sent to a server.