#Ukraine Tax

Ukraine's Cabinet of Ministers approved a bill simplifying VAT reporting for sole proprietors: fewer reporting periods and a higher threshold for unscheduled audits, raised to 1 million hryvnias. The reform is a condition for the third tranche of EU assistance.

Attorney Ivan Topor explained how personal income tax and the military levy are calculated in Ukraine in 2026 on the sale and gifting of property: the rate varies from 0 to 18% depending on the period of ownership, the sequential number of the transaction within the year, and the degree of kinship between the donor and the recipient.