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International agreements of Ukraine on avoidance of double taxation

International agreements of Ukraine on avoidance of double taxation

Currently, 72 international bilateral conventions (agreements) for the avoidance of double taxation are in force between Ukraine and other countries. Two of this agreements were concluded by the Government of the Union of Soviet Socialist Republics (U.S.S.R) and continue to apply in accordance with Article 7 of the Law of Ukraine "On Succession of Ukraine" until the entry into force of new agreements concluded by Ukraine. Therefore, the U.S.S.R agreements remain applicable in relations with Spain and Japan.

Furthermore, the Convention between the Cabinet of Ministers of Ukraine and the Federal Government of the Federal Republic of Yugoslavia for Avoidance of Double Taxation with Respect to Taxes on Income and Capital continues to apply in relations between Ukraine and the Republic of Serbia and Montenegro, which are the successors of the Federal Republic of Yugoslavia.

The current changes in the status of the international agreements of Ukraine are:

- the Agreement between the Government of Ukraine and the Government of the Russian Federation for the Avoidance of Double Taxation of Income and Property and the Prevention of Tax Evasion was denounced by the Law of Ukraine No. 2277-IX dated 22.05.2022 – the agreement ceased to have effect on January 01, 2023 (letter of the Ministry of Foreign Affairs of Ukraine No. 72/14-612/1-42892 dated 20.06.2022);

- the Agreement between the Government of Ukraine and the Government of the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income and Property was terminated by the Law of Ukraine No. 2743-IX dated 16.11.2022 – the agreement ceased to have effect on December 20, 2022 (letter of the Ministry of Foreign Affairs of Ukraine No. 72/14-612/1-105750 dated 21.12.2022).

The texts of the international agreements of Ukraine for the avoidance of double taxation are available at the links below.

International agreements of Ukraine on avoidance of double taxation

Democratic Republic of Algeria

Ukrainian version:

Convention between the Government of the People's Democratic Republic of Algeria and the Cabinet of Ministers of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion and fraud with respect to taxes on income and on capital

Republic of Armenia

Ukrainian version:

Agreement between the Government of Ukraine and Government of the Republic of Armenia for the avoidance of double taxation and prevention of fiscal evasion regarding income and property taxes

Russian version:

Agreement between the Government of Ukraine and Government of the Republic of Armenia for the avoidance of double taxation and prevention of fiscal evasion regarding income and property taxes

Republic of Austria

Ukrainian version:

Convention between the Government of the Republic of Austria and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Protocol to amend the Convention between the Government of the Republic of Austria and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of Azerbaijan

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Azerbaijan for the avoidance of double taxation and prevention of evasion of income and property tax evasion

Russian version:

Convention between the Government of Ukraine and the Government of the Republic of Azerbaijan for the avoidance of double taxation and prevention of evasion of income and property tax evasion

Republic of Belarus

Ukrainian version:

Agreement between the Government of Ukraine and the Government of the Republic of Belarus for the avoidance of double taxation and prevention of fiscal evasion regarding income and property taxes (the Agreement ceased to have effect on December 20, 2022 in accordance with the Law of Ukraine No. 2743-IX dated 16.11.2022)

Kingdom of Belgium

Ukrainian version:

Convention between the Government of the Kingdom of Belgium and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and property

English version:

Federative Republic of Brazil

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Republic of Bulgaria

Ukrainian version:

Convention between the Government of the Republic of Bulgaria and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Canada

Ukrainian version:

Convention between Canada and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Convention between Canada and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

People’s Republic of China

Ukrainian version:

Agreement between the Government of the People's Republic of China and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Republic of Croatia

Ukrainian version:

Agreement between the Government of the Republic of Croatia and the Government of Ukraine for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital

Croatian version:

Republic of Cyprus

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Cyprus for the avoidance of double taxation and prevention of fiscal evasion regarding income taxes

Protocol amending the Convention between the Government of Ukraine and the Government of the Republic of Cyprus for the avoidance of double taxation and prevention of fiscal evasion regarding income taxes

English version:

Convention between the Government of Ukraine and the Government of the Republic of Cyprus for the avoidance of double taxation and prevention of fiscal evasion regarding income taxes

Czech Republic

Ukrainian version:

Convention between the Government of the Czech Republic and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

Protocol amending the Convention between the Government of the Czech Republic and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Kingdom of Denmark

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

Protocol to amend the Convention between the Government of Ukraine and the Government of the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Arab Republic of Egypt

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Arab Republic of Egypt for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of Estonia

Ukrainian version:

Convention between the Government of the Republic of Estonia and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of Finland

Ukrainian version:

Convention between the Government of the Republic of Finland and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of France

Ukrainian version:

Convention between the Government of the Republic of France and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion and fraud with respect to taxes on income and on capital

Georgia/Sakartvelo

Ukrainian version:

Convention between the Government of Ukraine and the Government of Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Russian version:

Convention between the Government of Ukraine and the Government of Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Federal Republic of Germany

Ukrainian version:

Agreement between the Federal Republic of Germany and Ukraine for the avoidance of double taxation with respect to taxes on income and capital

English version:

Agreement between the Federal Republic of Germany and Ukraine for the avoidance of double taxation with respect to taxes on income and capital

Hellenic Republic

Ukrainian version:

Convention between the Government of the Hellenic Republic and the Cabinet of Ministers of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Republic of Hungary

Ukrainian version:

Convention between the Republic of Hungary and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Convention between the Republic of Hungary and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

Republic of Iceland

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Iceland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of India

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of Indonesia

Ukrainian version:

Agreement between the Government of the Republic of Indonesia and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Agreement between the Government of the Republic of Indonesia and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Islamic Republic of Iran

Ukrainian version:

Agreement between the Government of Ukraine and the Government of the Islamic Republic of Iran for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Ireland

Ukrainian version:

Convention between the Government of Ireland and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains

English version:

Convention between the Government of Ireland and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains

State of Israel

Ukrainian version:

Convention between the Government of Ukraine and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Italian Republic

Ukrainian version:

Convention between the Government of the Italian Republic and the Government of Ukraine for the avoidance of double taxation with respect to taxes on income and on capital and the prevention of fiscal evasion

English version:

Hashemite Kingdom of Jordan

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of Kazakhstan

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Kazakhstan on the avoidance of double taxation and prevention of fiscal evasion regarding income and property taxes

Russian version:

Convention between the Government of Ukraine and the Government of the Republic of Kazakhstan on the avoidance of double taxation and prevention of fiscal evasion regarding income and property taxes

State of Qatar

Ukrainian version:

Agreement between the Government of Ukraine and the Government of the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion wsith respect to taxes on income

English version:

Agreement between the Government of Ukraine and the Government of the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion wsith respect to taxes on income

Republic of Korea

Ukrainian version:

Convention between the Government of the Republic of Korea and the Cabinet of Ministers of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital

English version:

State of Kuwait

Ukrainian version:

Agreement between the Government of the State of Kuwait and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Kyrgyz Republic

Ukrainian version:

Agreement between the Government of Ukraine and the Government of the Kyrgyz Republic on the avoidance of double taxation and prevention of fiscal evasion regarding income and capital

Russian version:

Agreement between the Government of Ukraine and the Government of the Kyrgyz Republic on the avoidance of double taxation and prevention of fiscal evasion regarding income and capital

Republic of Latvia

Ukrainian version:

Convention between the Government of the Republic of Latvia and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Lebanese Republic

Ukrainian version:

Convention between Ukraine and the Lebanese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Convention between Ukraine and the Lebanese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

State of Libya

Ukrainian version:

Convention between Ukraine and the Great Socialist People's Libyan Arab Jamahiriya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Convention between Ukraine and the Great Socialist People's Libyan Arab Jamahiriya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Republic of Lithuania

Ukrainian version:

Convention between the Government of the Republic of Lithuania and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Grand Duchy of Luxembourg

Ukrainian version:

Convention between the Government of Ukraine and Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Protocol between the Government of Ukraine and Government of the Grand Duchy of Luxembourg to amend the Convention between the Government of Ukraine and Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of Makedonia

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Macedonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of Malta

Ukrainian version:

Convention between the Government of Ukraine and Government of the Republic of Malta for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income

English version:

Convention between the Government of Ukraine and Government of the Republic of Malta for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income

Malaysia

Ukrainian version:

Agreement between the Government of Ukraine and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Agreement between the Government of Ukraine and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

United Mexican States

Ukrainian version:

Convention between the Government of the United Mexican States and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Republic of Moldova

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Moldova for the avoidance of double taxation of income and property and for the prevention of fiscal evasion

Russian version:

Convention between the Government of Ukraine and the Government of the Republic of Moldova for the avoidance of double taxation of income and property and for the prevention of fiscal evasion

Mongolia

Ukrainian version:

Agreement between the Cabinet of Ministers of Ukraine and the Government of Mongolia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Montenegro

Ukrainian version:

Convention between the Federal Government of the Federal Republic of Yugoslavia and the Cabinet of Ministers of Ukraine for the avoidance of double taxation with respect to taxes on income and on capital

English version:

Kingdom of Morocco

Ukrainian version:

Convention between the Government of the Kingdom of Morocco and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Convention between the Government of the Kingdom of Morocco and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Kingdom of Netherlands

Ukrainian version:

Convention between the Kingdom of the Netherlands and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

Protocol amending the Convention between the Kingdom of the Netherlands and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

English version:

Convention between the Kingdom of the Netherlands and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property

Kingdom of Norway

Ukrainian version:

Convention between the Government of the Kingdom of Norway and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Islamic Republic of Pakistan

Ukrainian version:

Convention between the Government of the Islamic Republic of Pakistan and the Government of Ukraine for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income

English version:

Republic of Poland

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Poland for the avoidance of double taxation with respect to taxes on income and on capital

Portuguese Republic

Ukrainian version:

Convention between the Portuguese Republic and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Convention between the Portuguese Republic and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Romania

Ukrainian version:

Convention between the Government of Romania and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Convention between the Government of Romania and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Russian Federation

Ukrainian version:

Agreement between the Government of Ukraine and the Government of the Russian Federation on the avoidance of double taxation of income and property and prevention of tax evasion (the Agreement ceased to have effect on January 01, 2023 in accordance with the Law of Ukraine No. 2277-IX dated 22.05.2022)

Kingdom of Saudi Arabia

Ukrainian version:

Convention between the Government of the Kingdom of Saudi Arabia and the Government of Ukraine for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital

English version:

Republic of Serbia

Ukrainian version:

English version:

Republic of Singapore

Ukrainian version:

Agreement between the Government of the Republic of Singapore and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Protocol amending the Agreement between the Government of the Republic of Singapore and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Agreement between the Government of the Republic of Singapore and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Slovak Republic

Ukrainian version:

Convention between Government of the Slovak Republic and Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Convention between Government of the Slovak Republic and Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Republic of Slovenia

Ukrainian version:

Convention between the Government of Ukraine and the Government of the Republic of Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Republic of South Africa

Ukrainian version:

Convention between the Cabinet of Ministers of Ukraine and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Sweden

Ukrainian version:

Convention between Sweden and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Convention between Sweden and Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

SWISS FEDERAL COUNCIL

Ukrainian version:

Convention between the Swiss Federal Council and the Government of Ukraine for the avoidance of double tahation with respect to taches on income and on capital

Protocol between the Government of Ukraine and the Swiss Federal Council amending the Convention between the Swiss Federal Council and the Government of Ukraine for the avoidance of double tahation with respect to taches on income and on capital

English version:

Convention between the Swiss Federal Council and the Government of Ukraine for the avoidance of double tahation with respect to taches on income and on capital

Syrian Arab Republic

Ukrainian version:

Agreement between the Government of Ukraine and the Government of the Syrian Arab Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Agreement between the Government of Ukraine and the Government of the Syrian Arab Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Republic of Tajikistan

Ukrainian version:

Agreement between Ukraine and the Republic of Tajikistan on the avoidance of double taxation and prevention of fiscal evasion regarding income and capital taxes

Russian version:

Agreement between Ukraine and the Republic of Tajikistan on the avoidance of double taxation and prevention of fiscal evasion regarding income and capital taxes

Kingdom of Thailand

Ukrainian version:

Convention between the Govenment of the Kingdom of Thailand for the avoidance of the double taxation and the prevention of fiscal evasion with respect to taxes on income

English version:

Convention between the Govenment of the Kingdom of Thailand for the avoidance of the double taxation and the prevention of fiscal evasion with respect to taxes on income

Republic of Turkey

Ukrainian version:

Agreement between the Government of the Republic of Turkey and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Protocol between the Government of the Republic of Turkey and the Government of Ukraine to amend the Agreement between the Government of the Republic of Turkey and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

Turkmenistan

Ukrainian version:

Convention between the Government of Ukraine and Government of the Turkmenistan on the avoidance of double taxation and prevention of fiscal evasion regarding income and property taxes

Russian version:

Convention between the Government of Ukraine and Government of the Turkmenistan on the avoidance of double taxation and prevention of fiscal evasion regarding income and property taxes

United Arab Emirates

Ukrainian version:

Agreement between the Government of Ukraine and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital

Protocol between the Government of Ukraine and the Government of the United Arab Emirates to amend the Agreement between the Government of Ukraine and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital

English version:

United Kingdom of Great Britain and Northern Ireland

Ukrainian version:

Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains

Protocol between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ukraine to amend the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains

English version:

United States of America

Ukrainian version:

Convention between the Government of the United States of America and the Government of Ukraine for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital

English version:

Republic of Uzbekistan

Ukrainian version:

Agreement between Ukraine and the Republic of Uzbekistan on the avoidance of double taxation of income and property

Russian version:

Agreement between Ukraine and the Republic of Uzbekistan on the avoidance of double taxation of income and property

Socialist Republic of Vietnam

Ukrainian version:

Agreement between the Government of the Socialist Republic of Vietnam and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

English version:

International agreements of Union of Soviet Socialist Republics for the avoidance of double taxation

Spain

Russian version:

Convention between the Government of Spain and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation with respect to taxes on income and on capital

Spanish version:

Convention between the Government of Spain and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation with respect to taxes on income and on capital

Japan

Russian version:

Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation with respect to taxes on income

English version:

Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation with respect to taxes on income

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