International treaty

Ukraine: tax treaties

Tax treaties and related documents between the UK and Ukraine.

• From: HM Revenue & Customs
• Published: 14 February 2007
• Last updated: 17 May 2022 — See all updates

Documents

The 1993 UK-Ukraine Double Taxation Convention as amended by the 2017 protocol — consolidated text

ODT, 40.4 KB

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2017 Protocol to Ukraine-UK Double Taxation Convention — in force

PDF, 220 KB, 13 pages

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1993 Ukraine-UK Double Taxation Convention — in force

PDF, 149 KB, 45 pages

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Details

The protocol to the 1993 Convention was signed on 9 October 2017. It entered into force on 5 December 2019.

The protocol takes effect in the UK from:

• 1 January 2020 for taxes withheld at source
• 6 April 2020 for Income Tax and Capital Gains Tax
• 1 April 2020 for Corporation Tax

The protocol takes effect in Ukraine from:

• 1 January 2020 for taxes withheld at source
• 1 January 2020 for other taxes

The double taxation convention entered into force on 11 August 1993.

It is effective in Ukraine from:

• 10 October 1993 for tax on dividends, interest, royalties and tax on Ukrainian, foreign and stateless citizens
• 1 January 1994 for tax on enterprises

It is effective in the UK from:

• 1 April 1994 for Corporation Tax
• 6 April 1994 for Income Tax and Capital Gains Tax

Published 14 February 2007
Last updated 17 May 2022 + show all updates

1. 17 May 2022

   'The 1993 UK-Ukraine Double Taxation Convention as amended by the 2017 protocol — consolidated text' has been added.

2. 17 January 2020

   Information about the 2017 Ukraine - UK Protocol to the 1993 Double Taxation Convention has been updated.

3. 24 October 2017

   The 2017 Protocol to UK-Ukraine Double Taxation Convention has been added.

4. 14 February 2007

   First published.