Canada vs Ukraine
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Ukraine: 4/06/2026
Compare Canada and Ukraine corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Ukraine Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Ukraine
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
18%
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Canada
Ukraine
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Ukraine
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
Effective Tax Rate (ETR)
Canada
Ukraine
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
