International treaty

Ukraine: tax treaties

Tax treaties and related documents between the UK and Ukraine.

Documents

1993 Ukraine-UK Double Taxation Convention - in force

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2017 Protocol to UK-Ukraine Double Taxation Convention - not in force

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Details

The Protocol to the 1993 Convention was signed on 9 October 2017 and has not yet entered into force.

This will happen when both countries have completed their Parliamentary procedures and exchanged diplomatic notes.

An announcement will be made when these procedures have been completed.

The double taxation convention entered into force on 11 August 1993.

It’s effective in Ukraine from:

  • 10 October 1993 for tax on dividends, interest, royalties and tax on Ukrainian, foreign and stateless citizens
  • 1 January 1994 for tax on enterprises

It’s effective in the UK from:

  • 1 April 1994 for Corporation Tax
  • 6 April 1994 for Income Tax and Capital Gains Tax
Published 14 February 2007
Last updated 24 October 2017 + show all updates
  1. The 2017 Protocol to UK-Ukraine Double Taxation Convention has been added.
  2. First published.