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:
Republic of Armenia
Ukrainian version:
Russian version:
Republic of Austria
Ukrainian version:
English version:
Republic of Azerbaijan
Ukrainian version:
Russian version:
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:
English version:
Federative Republic of Brazil
Ukrainian version:
English version:
Republic of Bulgaria
Ukrainian version:
English version:
Canada
Ukrainian version:
English version:
People’s Republic of China
Ukrainian version:
English version:
Republic of Croatia
Ukrainian version:
Croatian version:
Republic of Cyprus
Ukrainian version:
English version:
Czech Republic
Ukrainian version:
English version:
Kingdom of Denmark
Ukrainian version:
English version:
Arab Republic of Egypt
Ukrainian version:
English version:
Republic of Estonia
Ukrainian version:
English version:
Republic of Finland
Ukrainian version:
English version:
Republic of France
Ukrainian version:
Georgia/Sakartvelo
Ukrainian version:
Russian version:
Federal Republic of Germany
Ukrainian version:
English version:
Hellenic Republic
Ukrainian version:
English version:
Republic of Hungary
Ukrainian version:
English version:
Republic of Iceland
Ukrainian version:
English version:
Republic of India
Ukrainian version:
English version:
Republic of Indonesia
Ukrainian version:
English version:
Islamic Republic of Iran
Ukrainian version:
English version:
Ireland
Ukrainian version:
English version:
State of Israel
Ukrainian version:
English version:
Italian Republic
Ukrainian version:
English version:
Hashemite Kingdom of Jordan
Ukrainian version:
English version:
Republic of Kazakhstan
Ukrainian version:
Russian version:
State of Qatar
Ukrainian version:
English version:
Republic of Korea
Ukrainian version:
English version:
State of Kuwait
Ukrainian version:
English version:
Kyrgyz Republic
Ukrainian version:
Russian version:
Republic of Latvia
Ukrainian version:
English version:
Lebanese Republic
Ukrainian version:
English version:
State of Libya
Ukrainian version:
English version:
Republic of Lithuania
Ukrainian version:
English version:
Grand Duchy of Luxembourg
Ukrainian version:
English version:
Republic of Makedonia
Ukrainian version:
English version:
Republic of Malta
Ukrainian version:
English version:
Malaysia
Ukrainian version:
English version:
United Mexican States
Ukrainian version:
English version:
Republic of Moldova
Ukrainian version:
Russian version:
Mongolia
Ukrainian version:
English version:
Montenegro
Ukrainian version:
English version:
Kingdom of Morocco
Ukrainian version:
English version:
Kingdom of Netherlands
Ukrainian version:
English version:
Kingdom of Norway
Ukrainian version:
English version:
Islamic Republic of Pakistan
Ukrainian version:
English version:
Republic of Poland
Ukrainian version:
Portuguese Republic
Ukrainian version:
English version:
Romania
Ukrainian version:
English version:
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:
English version:
Republic of Serbia
Ukrainian version:
English version:
Republic of Singapore
Ukrainian version:
English version:
Slovak Republic
Ukrainian version:
English version:
Republic of Slovenia
Ukrainian version:
English version:
Republic of South Africa
Ukrainian version:
English version:
Sweden
Ukrainian version:
English version:
SWISS FEDERAL COUNCIL
Ukrainian version:
English version:
Syrian Arab Republic
Ukrainian version:
English version:
Republic of Tajikistan
Ukrainian version:
Russian version:
Kingdom of Thailand
Ukrainian version:
English version:
Republic of Turkey
Ukrainian version:
English version:
Turkmenistan
Ukrainian version:
Russian version:
United Arab Emirates
Ukrainian version:
English version:
United Kingdom of Great Britain and Northern Ireland
Ukrainian version:
English version:
United States of America
Ukrainian version:
English version:
Republic of Uzbekistan
Ukrainian version:
Russian version:
Socialist Republic of Vietnam
Ukrainian version:
English version:
International agreements of Union of Soviet Socialist Republics for the avoidance of double taxation
Spain
Russian version:
Spanish version:
Japan
Russian version:
English version: