Ukraine Non-Resident Withholding Tax & Treaty Relief Calculator 🇺🇦
Calculate withholding tax on cross-border payments from Ukraine (Податок на доходи нерезидентів / репатріацію) under Tax Code Art. 141.4: 15% standard rate, DTA treaty reductions, and gross-up formula.
Art. 141.4 • 15% Domestic Rate • DTA Treaty Relief • Gross-Up Formula • ДПС
Input Parameters
Calculation Results
Contractual Gross Amount -
Ukrainian Withholding Tax Payable (Податок на репатріацію) -
Net Outbound Wire Remittance to Foreign Payee -
Total Cost to Ukrainian Enterprise -
Approximate Tax Due to State Budget in UAH -
Statutory Basis & Calculation Formula
Statutory Cross-Border Framework (Стаття 141.4 Податкового кодексу України):
• Domestic Statutory WHT Rate (Податок на доходи нерезидентів / репатріацію): 15.0% on cross-border payments of dividends, interest, royalties, engineering fees, franchise payments, and capital gains.
• Freight & International Transportation: Reduced domestic rate of 6.0%.
• Double Tax Treaty (DTA / Конвенція про уникнення подвійного оподаткування): Treaty rates (typically 0%, 5%, or 10%) supersede domestic rates upon receipt of a valid, apostilled Tax Residency Certificate from the foreign beneficiary (Art. 103 TCU).
• Gross-Up Formula (Contractual Net-of-Tax Guarantee): If the Ukrainian payer contractually assumes the tax burden, tax cannot be deducted from payment and must be grossed up: `Grossed-Up Invoice = Net Remittance / (1 - Applicable WHT Rate)`; `WHT Payable = Grossed-Up Invoice - Net Remittance`.
• Domestic Statutory WHT Rate (Податок на доходи нерезидентів / репатріацію): 15.0% on cross-border payments of dividends, interest, royalties, engineering fees, franchise payments, and capital gains.
• Freight & International Transportation: Reduced domestic rate of 6.0%.
• Double Tax Treaty (DTA / Конвенція про уникнення подвійного оподаткування): Treaty rates (typically 0%, 5%, or 10%) supersede domestic rates upon receipt of a valid, apostilled Tax Residency Certificate from the foreign beneficiary (Art. 103 TCU).
• Gross-Up Formula (Contractual Net-of-Tax Guarantee): If the Ukrainian payer contractually assumes the tax burden, tax cannot be deducted from payment and must be grossed up: `Grossed-Up Invoice = Net Remittance / (1 - Applicable WHT Rate)`; `WHT Payable = Grossed-Up Invoice - Net Remittance`.
📊 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.