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Taxation

According to the Ukrainian current legislation, taxation of Corporate / Institutional (legal entity) investor income depends on whether investor is legally considered resident or non - resident entity and if the Investment is redeemed by the Fund Manager or sold to a third party.

For resident institutional / corporate investors, the income is taxed at:

21 percent from 1 January 2012 until 31 January 2012

19 percent from 1 January 2013 until 31 January 2013

16 percent from 1 January 2014

Investments in Funds are not subject to VAT in Ukraine.