Ukraine's tax treaty network

Withholding tax rates on dividends, interest and royalties under Ukraine's tax treaty network
(effective as of 1 July 2007)

COUNTRIES
DIVIDENDS
INTEREST
ROYALTIES
Domestic rates for:
non-resident corporations
15
15
15
Treaty rates:
Algeria
5/15
10
10
Armenia
5/15
10
0
Austria
5/15
2/5
0/5
Azerbaijan
10/15
10
10
Belarus
15
10
15
Belgium
5/15
2/10
0/10
Brazil
10/15
15
15
Bulgaria
5/15
10
10
Canada
5/15
10
0/10
China
5/15
10
10
Croatia
5/15
10
10
Cyprus
0
0
0
Czech Republic
5/15
5
10
Denmark
5/15
0/10
0/10
Egypt
12
12
12
Estonia
5/15
10
10
Finland
0/5/15
5/10
0/5/10
France
0 /5/ 15
2/10
0/10
Georgia
5/10
10
10
Germany
5/10
2/5
0/5
Greece
5/10
10
10
Hungary
5/15
10
5
India
10/15
10
10
Indonesia
10/15
10
10
Iran
10
10
10
Iseland
5/15
10
10
Israel
5/15
5/10
10
Italy
5/15
10
7
Japan
15
10
0/10
Jordan
5/15
10
10
Kazakhstan
5/15
10
10
Korea
5/15
5
5
Kuwait
5
0
10
Kyrgyzstan
5/15
10
10
Latvia
5/15
10
10
Lebanon
5/15
10
10
Lithuania
5/15
10
10
Macedonia
5/15
10
10
Malaysia
15
15
10/15
Moldova
5/15
10
10
Mongolia
0
0
0
Netherlands
0/5/15
2/10
0/10
Norway
5/15
10
5/10
Poland
5/15
10
10
Portugal
10/15
10
10
Romania
10/15
10
10/15
Russia
5/15
10
10
Serbia and Montenegro
5/15
10
10
Slovak Republic
10/15
10
10
Slovenia
5/15
5
5/10
South Africa
5/15
0/10
10
Spain
15
0
0/5
Sweden
0/5/10
10
0/10
Switzerland
5/15
0/10
0/10
Syria
10
10
15
Tajikistan
10
10
10
Thailand
10/15
10/15
15
Turkey
10/15
10
10
Turkmenistan
10
10
10
United Arab Emirates
5/10
3
0/10
United Kingdom
5/10
0
0
U.S.A.
5/15
0
10
Uzbekistan
10
10
10
Vietnam
10
10
10