Ukraine Corporate Income Tax (CIT / Податок на прибуток) Calculator 🇺🇦
Calculate Corporate Profit Tax (Податок на прибуток підприємств) in Ukraine under Chapter III of the Tax Code: 18% standard rate, depreciation adjustments, loss carry-forward, and advance dividend tax.
18% Standard CIT • Tax Differences (Різниці) • 50% Loss Rule • ДПС
Input Parameters
Calculation Results
Adjusted Taxable Base (Об’єкт оподаткування) -
Corporate Profit Tax Due (Податок на прибуток 18%) -
Effective Tax Rate on Accounting Profit -
Utilized Prior Year Losses -
Advance Dividend Tax (Авансовий внесок) -
Net Retained Earnings after Tax & Dividends -
Statutory Basis & Calculation Formula
Statutory Framework (Розділ III Податкового кодексу України):
• Financial Result before Tax (Фінансовий результат до оподаткування): Accounting profit determined under National (NP(S)BO) or International (IFRS) Accounting Standards.
• Tax Differences / Adjustments (Податкові різниці): Mandatory for taxpayers with annual revenue > 40,000,000 UAH. Includes depreciation differences (Art. 138), 30% limitation on purchases from low-tax offshore jurisdictions (Art. 140.5.4), and non-business expenses.
• Operating Loss Carry-Forward: 100% deduction for taxpayers with revenue ≤ 40M UAH; large taxpayers may deduct up to 50% of accumulated losses against taxable profit annually.
• Corporate Income Tax (CIT): Flat 18.0% on adjusted taxable base.
• Advance Dividend CIT (Авансовий внесок з податку на прибуток): Paid at 18.0% on excess dividends over taxable profit, creditable against corporate tax liability.
• Financial Result before Tax (Фінансовий результат до оподаткування): Accounting profit determined under National (NP(S)BO) or International (IFRS) Accounting Standards.
• Tax Differences / Adjustments (Податкові різниці): Mandatory for taxpayers with annual revenue > 40,000,000 UAH. Includes depreciation differences (Art. 138), 30% limitation on purchases from low-tax offshore jurisdictions (Art. 140.5.4), and non-business expenses.
• Operating Loss Carry-Forward: 100% deduction for taxpayers with revenue ≤ 40M UAH; large taxpayers may deduct up to 50% of accumulated losses against taxable profit annually.
• Corporate Income Tax (CIT): Flat 18.0% on adjusted taxable base.
• Advance Dividend CIT (Авансовий внесок з податку на прибуток): Paid at 18.0% on excess dividends over taxable profit, creditable against corporate tax liability.
📊 Розрахункова відомість за законодавством України (ДПС, КЗпП та ПФУ)
| Статутна стаття / Податкова позиція | Розрахована сума (UAH / грн) |
|---|---|
| Основний результат / Сума до сплати | 0.00 грн |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Ukraine Statutory Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.