Ukraine: tax treaties
Tax treaties and related documents between the UK and Ukraine.
Documents
Details
1993 UK-Ukraine Double Taxation Convention and Protocol as amended in 2017 — in force
The 1993 UK-Ukraine Double Taxation Convention and Protocol as amended in 2017 entered into force on 5 December 2019.
It is effective in the UK from:
- 1 January 2020 for taxes withheld at source
- 6 April 2020 for Income Tax
- 6 April 2020 for Capital Gains tax
- 1 April 2020 for Corporation Tax
It is effective in Ukraine from:
- 1 January 2020 for taxes withheld at source
- 1 January 2020 for other taxes
2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force
The 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention entered into force on 5 December 2019.
It is effective in the UK from:
- 1 January 2020 for taxes withheld at source
- 6 April 2020 for Income Tax
- 6 April 2020 for Capital Gains Tax
- 1 April 2020 for Corporation Tax
It is effective in Ukraine from:
- 1 January 2020 for taxes withheld at source
- 1 January 2020 for other taxes
1993 UK-Ukraine Double Taxation Convention — in force
The 1993 UK-Ukraine Double Taxation Convention entered into force on 11 August 1993.
It is effective in the UK from:
- 1 April 1994 for Corporation Tax
- 6 April 1994 for Income Tax
- 6 April 1994 Capital Gains Tax
It is effective in Ukraine from:
- 10 October 1993 for tax on dividends
- 10 October 1993 for tax on interest
- 10 October 1993 for tax on royalties
- 10 October 1993 for tax on Ukrainian citizens, foreign citizens and stateless persons
- 1 January 1994 for tax chargeable on enterprises
Updates to this page
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'The 1993 UK-Ukraine Double Taxation Convention as amended by the 2017 protocol — consolidated text' has been added.
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Information about the 2017 Ukraine - UK Protocol to the 1993 Double Taxation Convention has been updated.
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The 2017 Protocol to UK-Ukraine Double Taxation Convention has been added.
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First published.