Тел.: +38(044) 287-62-53


How are investments in Ukrainian funds taxed?

Taxation of Investors’ income depends on the type of exit, Investor’s residency and whether the Investor is physical or legal entity:

 For resident and non-resident individual Investors the income tax rate is:

- 15 % (17%) – in case the Investment Certificate is sold to a third party;

-  5% - in case the Certificate is sold to the Fund Manager or if Investor receives dividends.

For resident institutional and corporate investors (legal entities) the income is taxed at:

-21% from 01.01.2012 to 31.12.2012 –
-19% from 01.01.2013 to 31.12.2013 –
-16%. from 01.01.2014

For non-resident legal entity investors, the income is taxable at 15%

Transactions with Fund’s Certificates are not subject to VAT