Due to the amendment into the Tax Code of Ukraine concerning transfer pricing, the difference between corporate tax rates in Ukraine and in third countries has become a matter of importance. Transactions, within which one of the parties is non-resident, in case the corporate tax rate in the home-country of this party is below 95% of the correspondent corporate tax rate in Ukraine, such transactions comes to the list of controlled. (Section 39.2.1.2 of the Tax Code of Ukraine).
Jurisdiction |
2013 min. rate, % |
2013,max. rate, % |
Control requirement |
|
Afghanistan |
20 |
● |
||
Albania |
10 |
● |
||
Algeria |
19 |
● |
||
Andorra |
10 |
● |
||
Angola |
35 |
● |
||
Antigua and Barbuda |
25 |
● |
||
Argentina |
35 |
● |
||
Armenia |
20 |
● |
||
Aruba |
28 |
● |
||
Australia |
30 |
● |
||
Austria |
25 |
● |
||
Azerbaijan |
20 |
● |
||
Bahamas |
0 |
● |
||
Bahrain |
0 |
● |
||
Bangladesh |
27,5 |
● |
||
Barbados |
25 |
● |
||
Belarus |
5 |
18 |
● |
● |
Belgium |
33,99 |
● |
||
Belize |
25 |
● |
||
Benin |
35 |
● |
||
Bermuda |
0 |
● |
||
Bhutan |
0 |
● |
||
Bolivia |
0 |
25 |
● |
● |
Bonaire |
0 |
25 |
● |
● |
Bosnia and Herzegovina |
10 |
● |
||
Botswana |
22 |
30 |
● |
● |
Brazil |
25 |
34 |
● |
|
Brunei |
23,5 |
● |
||
Bulgaria |
10 |
● |
||
Burkina Faso |
30 |
● |
||
Burma |
25 |
● |
||
Burundi |
35 |
● |
||
Cambodia |
20 |
● |
||
Cameroon |
38,5 |
● |
||
Canada |
25 |
31 |
● |
|
Cape Verde |
0 |
● |
||
Cayman Islands |
0 |
● |
||
Central African Republic |
0 |
● |
||
Chad |
40 |
● |
||
Chile |
20 |
35 |
● |
● |
China |
15 |
25 |
● |
● |
Colombia |
15 |
34 |
● |
● |
Comoros |
35 |
● |
||
Congo |
35 |
● |
||
Costa Rica |
10 |
30 |
● |
● |
Côte d’Ivoire |
20 |
● |
||
Croatia |
20 |
● |
||
Cuba |
35 |
● |
||
Curacao |
27,5 |
● |
||
Cyprus |
12,5 |
● |
||
Czech Republic |
5 |
19 |
● |
● |
Denmark |
25 |
● |
||
Djibouti |
10 |
● |
||
Dominica |
30 |
● |
||
Dominican Republic |
29 |
● |
||
Ecuador |
12 |
22 |
● |
● |
Egypt |
25 |
● |
||
El Salvador |
30 |
● |
||
Equatorial Guinea |
35 |
● |
||
Eritrea |
0 |
● |
||
Estonia |
21 |
● |
||
Fiji |
17 |
20 |
● |
● |
Finland |
24,5 |
● |
||
France |
15 |
33,33 |
● |
● |
Gabon |
35 |
● |
||
Gambia |
35 |
● |
||
Georgia |
15 |
● |
||
Germany |
29,55 |
● |
||
Ghana |
25 |
● |
||
Gibraltar |
0 |
10 |
● |
|
Greece |
26 |
● |
||
Grenada |
30 |
● |
||
Guatemala |
6 |
31 |
● |
● |
Guernsey |
0 |
10 |
● |
|
Guernsey |
0 |
● |
||
Guyana |
35 |
45 |
● |
|
Haiti |
41 |
● |
||
Honduras |
35 |
● |
||
Hong Kong |
0 |
16,5 |
● |
● |
Hungary |
10 |
19 |
● |
● |
Iceland |
20 |
36 |
● |
● |
India |
30 |
40 |
● |
|
Indonesia |
20 |
25 |
● |
● |
Iran |
25 |
● |
||
Ireland |
12,5 |
25 |
● |
● |
Isle of Man |
0 |
10 |
● |
|
Israel |
25 |
● |
||
Italy |
31,4 |
38 |
● |
|
Jamaica |
25 |
30 |
● |
|
Japan |
38,01 |
● |
||
Jersey |
0 |
10 |
● |
|
Jordan |
14 |
30 |
● |
● |
Kazakhstan |
20 |
32 |
● |
● |
Kenya |
30 |
37,5 |
● |
|
Kiribati |
35 |
● |
||
Korea, Republic of |
11 |
24,2 |
● |
● |
Kuwait |
0 |
55 |
● |
● |
Laos |
24 |
● |
||
Latvia |
9 |
15 |
● |
|
Lebanon |
4 |
21 |
● |
● |
Lesotho |
10 |
● |
||
Liberia |
25 |
● |
||
Libya |
20 |
● |
||
Liechtenstein |
12,5 |
● |
||
Lithuania |
0 |
15 |
● |
|
Luxembourg |
10 |
29,22 |
● |
● |
Macau |
9 |
12 |
● |
|
Macedonia |
0 |
10 |
● |
|
Madagascar |
23 |
● |
||
Madeira |
20 |
● |
||
Malawi |
30 |
35 |
● |
|
Malaysia |
10 |
25 |
● |
● |
Maldives |
0 |
● |
||
Mali |
35 |
● |
||
Malta |
35 |
● |
||
Mauritania |
25 |
● |
||
Mauritius |
15 |
● |
||
Mexico |
30 |
● |
||
Micronesia |
3 |
● |
||
Moldova |
10 |
● |
||
Monaco |
33,33 |
● |
||
Mongolia |
10 |
25 |
● |
● |
Montenegro |
9 |
● |
||
Morocco |
30 |
37 |
● |
|
Mozambique |
16 |
32 |
● |
● |
Namibia |
33 |
● |
||
Nauru |
0 |
● |
||
Nepal |
20 |
30 |
● |
● |
Netherlands |
20 |
25 |
● |
● |
New Zealand |
28 |
● |
||
Nicaragua |
30 |
● |
||
Niger |
30 |
● |
||
Nigeria |
35 |
30 |
● |
|
Norway |
28 |
● |
||
Oman |
12 |
● |
||
Pakistan |
25 |
35 |
● |
|
Palestine |
15 |
● |
||
Panama |
25 |
30 |
● |
|
Papua New Guinea |
30 |
45 |
● |
|
Paraguay |
10 |
● |
||
Peru |
30 |
● |
||
Philippines |
30 |
● |
||
Poland |
19 |
● |
||
Portugal |
25 |
● |
||
Qatar |
0 |
10 |
● |
|
Romania |
3 |
16 |
● |
● |
Russia |
15,5 |
20 |
● |
● |
Rwanda |
30 |
● |
||
Saba |
0 |
20 |
● |
● |
Saint Kitts and Nevis |
35 |
● |
||
Saint Lucia |
30 |
● |
||
Saint Vincent and the Grenadines |
33 |
● |
||
Samoa |
27 |
● |
||
San Marino |
19 |
● |
||
São Tomé and Príncipe |
25 |
● |
||
Saudi Arabia |
20 |
● |
||
Senegal |
25 |
● |
||
Serbia |
15 |
● |
||
Seychelles |
25 |
33 |
● |
|
Sierra Leone |
30 |
● |
||
Singapore |
11,9 |
17 |
● |
● |
Slovak Republic |
23 |
● |
||
Slovenia |
17 |
● |
||
Solomon Islands |
30 |
● |
||
Somalia |
0 |
● |
||
South Africa |
28 |
33 |
● |
|
South Africa |
28 |
● |
||
Spain |
25 |
30 |
● |
|
Sri Lanka |
12 |
28 |
● |
● |
St Eustatius |
0 |
● |
||
St Maarten |
34,5 |
● |
||
Sudan |
10 |
35 |
● |
● |
Suriname |
36 |
● |
||
Swaziland |
30 |
● |
||
Sweden |
22 |
● |
||
Switzerland |
11,36 |
24,43 |
● |
● |
Syria |
14 |
28 |
● |
● |
Taiwan |
17 |
● |
||
Tajikistan |
1 |
(ГИБКАЯ) |
● |
● |
Tanzania |
30 |
37 |
● |
|
Thailand |
20 |
● |
||
Togo |
27 |
● |
||
Tonga |
25 |
● |
||
Trinidad and Tobago |
25 |
35 |
● |
|
Tunisia |
0 |
35 |
● |
● |
Turkey |
20 |
● |
||
Turkmenistan |
8 |
20 |
● |
● |
Tuvalu |
30 |
● |
||
Uganda |
30 |
● |
||
Ukraine |
0 |
19 |
● |
● |
United Arab Emirates |
0 |
55 |
● |
● |
United Kingdom |
23 |
● |
||
United States |
20 |
42 |
● |
● |
Uruguay |
25 |
● |
||
Uzbekistan |
9 |
15 |
● |
|
Vanuatu |
0 |
● |
||
Venezuela |
34 |
50 |
● |
|
Vietnam |
10 |
50 |
● |
● |
Yemen |
15 |
20 |
● |
● |
Zambia |
15 |
40 |
● |
● |
Zimbabwe |
25,75 |
● |
||
|
|
|
● – marked jurisdictions: corporate tax rate of which is below 15,2%, which is less than 95% of 16% corporate tax rate, which will come into force in Ukraine from January the 1st, 2014.
● – marked jurisdictions: corporate tax rate of which is below 18,05%, which is less than 95% of 19% corporate tax rate. Transactions with residents from countries with this corporate tax rates will be controlled until January the 1st, 2014.
● ● – jurisdictions marked with two indicators: in case the minimum rate within the range results in different indicator to the maximum rate of the range, they are indicated separately. Left indicator is regarding minimum and right indicator is regarding maximum corporate tax rate of the range.