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.

Over Dividendbelasting

Dividendbelasting — UA 5%/9% + 5% heffing; buitenland — WHT + verrekening. Financiën: Persoonlijk financieel beheer. Gebruik onze tools zonder registratie of software-installatie. Alle berekeningen gebeuren in uw browser — uw gegevens worden nooit naar een server gestuurd.