Law and regulation of Covid-19 tax relief in Ukraine

Value Added Tax

  • N/A

Corporate Income Tax

  • N/A

Social Security Contributions or Payroll Tax

  • Individual entrepreneurs are released from Social Security Contrbution for two months (March, April 2020).

Other relief measures

  • From 1 March to 30 April 2020 owners of non-residential real property are released from the real property tax;
  • Penalties for breach of tax legislation (committed during the period from March 1, 2020 until May 31, 2020) will not be accrued (exceptions for VAT tax, excise tax, rent tax).

Additional comments

  • From 18 March to 31 May 2020 documentary and factual tax audits are forbidden (only minor exceptions retained).