Businesses in Ukraine pay corporate income tax (CIT) at the base rate of 18% and value added tax (VAT) at the standard rate of 20%. The general rate of the single social contribution (SSC), paid by the employer on top…

OPEN BANKING IN UKRAINE FOR FINTECH COMPANIES STATE SUPPORT FOR SIGNIFICANT INVESTMENTS IN UKRAINE CBAM FOR ELECTRICITY FROM UKRAINE INTERNATIONAL TECHNICAL ASSISTANCE IN UKRAINE INTELLECTUAL PROPERTY IN EMPLOYMENT IN UKRAINE NEW RULES FOR INDUSTRIAL PARKS IN UKRAINE DEFENCE TECHNOLOGY LICENSING…

The principal provisions of Ukraine’s new Law on Medicinal Products become applicable on 1 January 2027. They change the rules for marketing authorisation holders, product authorisation, manufacturing and supplies into Ukraine. Some provisions already apply, while certain obligations are deferred…

Defence City is a special legal regime for Ukrainian defence industry enterprises. Subject to the statutory conditions, residents may claim exemptions from corporate income tax, land tax, real estate tax and environmental tax. The rules also allow no-auction leasing of…

Ukraine has separate legal frameworks for charitable organisations and public associations. The Law of Ukraine “On Charitable Activities and Charitable Organisations” recognises three forms of charitable organisation: a charitable society, a charitable institution and a charitable foundation. The Law of…

Obtaining a licence for a Ukrainian defence technology requires a valid grant of intellectual property rights by the Ukrainian rights holder or an authorised licensor. For any controlled export, the Ukrainian exporter must also obtain the appropriate authorisation from the…

The Verkhovna Rada has adopted Law No. 4961-IX, which updates the legal framework for industrial parks in Ukraine. Provisions preserving existing agreements and easing requirements for local planning documentation have applied since 27 September 2026. The principal amendments take effect…

In Ukraine, the allocation of rights in intellectual property created by an employee, contractor or gig specialist depends on the type of intellectual property and the form of engagement. Different rules govern works created in the course of employment, inventions,…

State registration of an international technical assistance (ITA) project in Ukraine provides a basis for claiming benefits established by legislation and the applicable international treaty. Project participants also need to check the requirements for accreditation, procurement, foreign exchange transactions, reporting,…

From 1 January 2026, commercial imports of electricity from Ukraine into the EU are generally subject to the Carbon Border Adjustment Mechanism (CBAM), with the main compliance obligations resting on the authorised CBAM declarant in the EU. The default value…