|
Kind of tax
|
Rate, %
|
Object of taxation
|
|
State taxes
|
|
Income tax
|
25
|
Income which is determined by diminishing of sum of the adjusted gross profit to the amount of gross expenses of payer and sum of depreciation decrees
|
|
VAT
|
20
|
Operations: supplying with a commodity, providing of favour on custom territory of Ukraine, import of commodities (services) (import), outbound of commodities (services) (export)
|
|
Excise duties
|
differents
|
Tobacco wares, swizzles, petrols, oils, some transport vehicles
|
|
United tax
|
6 – 10
|
Sum of realization profits
|
|
Tax on the profits of natural persons
|
15
|
Total monthly taxable revenue; foreign profits
|
|
State collections
|
|
Collection in Fund on liquidation of consequences of the Chernobyl catastrophe and social defence of population
|
-
|
-
|
|
Collection in the State innovative fund
|
-
|
-
|
|
Collection on obligatory social security
|
-
|
-
|
|
Deductions and collections on building, repair, reconstruction, and withholding of highways of the common use of Ukraine
|
-
|
-
|
|
Collection on obligatory state pension insurance
|
-
|
-
|
|
Payments in Fund of Ukraine of social defence of invalids
|
-
|
-
|
|
Payments in the State fund of assistance of employment population
|
-
|
-
|
|
Local taxes
|
|
Advertising tax
|
0,1 – 0,5
|
Cost of services for establishment and placing of advertising
|
|
Communal tax
|
10
|
Annual fund of work payment
|
|
Collection for a right on the use of local symbolism
|
0,1
|
Total cost of products (executed works, given services) with the use of local symbolism in commercial aims
|
|
Collection on a right leadthrough of local auctions, competitive sale and lotteries
|
0,1
|
Cost of the declared commodities
|
|
Collection for parking of cars
|
fixed
|
Time of parking
|
|
Market collection
|
fixed
|
Trading posts on markets, in pavilions (payment for every day or subscription pay)
|
|
Collection for delivery of permission on placing of trade objects
|
20 mpc
|
No much of 20 untaxed taxes minimums of profits of citizens for subjects which constantly carry out trade in the places specially taken for this purpose, and one untaxed the taxes of a minimum of profits of citizens - for non-permanent trade
|
|
Tour (show) collection
|
3
|
Profits from show tickets realization
|
|
Resource collections
|
|
Collection for the special use of forest resources and using lot lands of forest fund
|
norms
|
Wood which is released on a stump, soft resin, second-rate forest materials, products of the side use and separate lot lands of forest fund
|
|
Wood which is released on a stump, soft resin, second-rate forest materials, products of the side use and separate lot lands of forest fund
|
norms
|
Actual volume of used water
|
|
Payments for using the bowels of the earth for mining
|
norms
|
Volume (amount) of the liquidated or obtained minerals
|
|
Collection for geological survey works, executed due to the state budget
|
norms
|
Volume of the obtained minerals
|
|
Ground payments
|
norms
|
Money estimation of lot land (share)
|
|
Collection for contamination of natural environment
|
norms
|
Volumes of contaminents, volumes of the actually used types of fuel
|
|
Fixed agricultural tax
|
norms
|
Money estimation of areas of agricultural lands, earths of water fund
|
