Ukraine: tax treaties
Tax treaties and related documents between the UK and Ukraine.
Documents
Synthesised 220text KB,of 13the pages
ThisMultilateral fileInstrument mayand notthe be2017 suitableUK-Ukraine forProtocol usersto ofthe assistive1993 technology.
RequestDouble anTaxation accessibleConvention format.
— in force
Details
If1993 youUK-Ukraine useDouble assistiveTaxation technologyConvention (such as a screen reader) and needProtocol a
versionas ofamended this document in a2017 more— accessiblein format,force
The please1993 emailUK-Ukraine different.format@hmrc.gov.uk.
PleaseDouble tellTaxation usConvention whatand formatProtocol youas need.amended Itin will2017 helpentered usinto ifforce youon say5 whatDecember assistive2019.
It technologyis youeffective use.
Details
The protocol2017 UK-Ukraine Protocol to the 1993 ConventionDouble wasTaxation signedConvention on 9 October 2017. It entered into force on 5 December 2019.
TheIt protocolis takeseffective effect in the UK from:
- 1 January 2020 for taxes withheld at source
61 April 2020 for IncomeCorporation Tax- 6
andApril Capital2020 Gainsfor Income Tax
16 April 2020 for CorporationCapital Gains Tax
TheIt protocolis takeseffective effect in Ukraine from:
- 1 January 2020 for taxes withheld at source
- 1 January 2020 for other taxes
1993 UK-Ukraine Double Taxation Convention — in force
The double1993 taxationUK-Ukraine conventionDouble Taxation Convention entered into force on 11 August 1993.
It is effective in the UK from:
- 1 April 1994 for Corporation Tax
- 6 April 1994 for Income Tax
- 6 April 1994 Capital Gains Tax
It is effective in Ukraine from:
- 10 October 1993 for tax on
dividends,dividends
- 10
interest,October 1993 for tax on interest
- 10 October 1993 for tax on royalties
- 10
andOctober 1993 for tax on Ukrainian,Ukrainian citizens, foreign citizens and stateless citizenspersons
- 1 January 1994 for tax chargeable on enterprises
Synthesised text of the Multilateral Instrument and the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force
The 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention.
It is effective in the UK from:
- 1 January 2020 for taxes withheld at source
- 1 April
19942021 for Corporation Tax
- 6 April
19942021 for Income Tax and Capital Gains Tax
It is effective in Ukraine from:
- 1 January 2020 for taxes withheld at source
- 1 June 2020 for all other taxes
Updates to this page
Published 14 February 2007
Last updated 1718 May 2022
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href="#full-history">+ show all updates
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Update history
2026-05-18 14:31
Information about the ‘Synthesised text of the Multilateral Instrument and the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention – in force’ has been added.
2022-05-17 10:05
‘The 1993 UK-Ukraine Double Taxation Convention as amended by the 2017 protocol – consolidated text’ has been added.
Synthesised 220text KB,of 13the pages
ThisMultilateral fileInstrument mayand notthe be2017 suitableUK-Ukraine forProtocol usersto ofthe assistive1993 technology.
RequestDouble anTaxation accessibleConvention format.
— in force
Details
If1993 youUK-Ukraine useDouble assistiveTaxation technologyConvention (such as a screen reader) and needProtocol a
versionas ofamended this document in a2017 more— accessiblein format,force
The please1993 emailUK-Ukraine different.format@hmrc.gov.uk.
PleaseDouble tellTaxation usConvention whatand formatProtocol youas need.amended Itin will2017 helpentered usinto ifforce youon say5 whatDecember assistive2019.
It technologyis youeffective use.
ThisMultilateral fileInstrument mayand notthe be2017 suitableUK-Ukraine forProtocol usersto ofthe assistive1993 technology.
RequestDouble anTaxation accessibleConvention format.
— in force
Details
If1993 youUK-Ukraine useDouble assistiveTaxation technologyConvention (such as a screen reader) and needProtocol a
versionas ofamended this document in a2017 more— accessiblein format,force
The please1993 emailUK-Ukraine different.format@hmrc.gov.uk.
PleaseDouble tellTaxation usConvention whatand formatProtocol youas need.amended Itin will2017 helpentered usinto ifforce youon say5 whatDecember assistive2019.
It technologyis youeffective use.
1993 youUK-Ukraine useDouble assistiveTaxation technologyConvention (such as a screen reader) and needProtocol a
versionas ofamended this document in a2017 more— accessiblein format,force
The please1993 emailUK-Ukraine different.format@hmrc.gov.uk.
PleaseDouble tellTaxation usConvention whatand formatProtocol youas need.amended Itin will2017 helpentered usinto ifforce youon say5 whatDecember assistive2019.
It technologyis youeffective use.
Details
The protocol2017 UK-Ukraine Protocol to the 1993 ConventionDouble wasTaxation signedConvention on 9 October 2017. It entered into force on 5 December 2019.
TheIt protocolis takeseffective effect in the UK from:
- 1 January 2020 for taxes withheld at source
61 April 2020 forIncomeCorporation Tax- 6
andAprilCapital2020Gainsfor Income Tax 16 April 2020 forCorporationCapital Gains Tax
TheIt protocolis takeseffective effect in Ukraine from:
- 1 January 2020 for taxes withheld at source
- 1 January 2020 for other taxes
1993 UK-Ukraine Double Taxation Convention — in force
The double1993 taxationUK-Ukraine conventionDouble Taxation Convention entered into force on 11 August 1993.
It is effective in the UK from:
- 1 April 1994 for Corporation Tax
- 6 April 1994 for Income Tax
- 6 April 1994 Capital Gains Tax
It is effective in Ukraine from:
- 10 October 1993 for tax on
dividends,dividends - 10
interest,October 1993 for tax on interest - 10 October 1993 for tax on royalties
- 10
andOctober 1993 for tax onUkrainian,Ukrainian citizens, foreign citizens and statelesscitizenspersons - 1 January 1994 for tax chargeable on enterprises
Synthesised text of the Multilateral Instrument and the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force
The 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention.
It is effective in the UK from:
- 1 January 2020 for taxes withheld at source
- 1 April
19942021 for Corporation Tax - 6 April
19942021 for Income Tax and Capital Gains Tax
It is effective in Ukraine from:
- 1 January 2020 for taxes withheld at source
- 1 June 2020 for all other taxes
Updates to this page
Update history
2026-05-18 14:31
Information about the ‘Synthesised text of the Multilateral Instrument and the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention – in force’ has been added.
2022-05-17 10:05
‘The 1993 UK-Ukraine Double Taxation Convention as amended by the 2017 protocol – consolidated text’ has been added.