Subscribe to news
FAQ
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