{"id":406798,"date":"2022-04-26T11:16:19","date_gmt":"2022-04-26T08:16:19","guid":{"rendered":"https:\/\/eba.com.ua\/?p=406798"},"modified":"2022-04-26T11:31:31","modified_gmt":"2022-04-26T08:31:31","slug":"oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city\/","title":{"rendered":"[:ua]\u041e\u0433\u043b\u044f\u0434 \u043d\u043e\u0432\u0438\u043d \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0434\u0456\u0457 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u0414\u0406\u042f.CITY[:en]Review of news about taxes during martial law: \u0414\u0406\u042f.CITY[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-406801 size-full\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022.png\" alt=\"\" width=\"902\" height=\"474\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022.png 902w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-300x158.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-768x404.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-650x342.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-800x420.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-170x90.png 170w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/p>\n<p style=\"font-weight: 400;\">A number of the following articles are devoted to the changes in the Tax Code provided for by the imposition of martial law in the country. In the first of a series of publications<a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/tax-and-legal-practice-en\/consulting-on-ukrainian-and-international-taxation-en\"><strong>, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation<\/strong><\/a> comment on the main news about \u0414\u0456\u044f.\u0421\u0456\u0442y. According to the Ministry of Finance, as of April 15, 183, international and Ukrainian companies <strong>have become residents of \u0414\u0456\u044f.\u0421\u0456\u0442y<\/strong>. Residents already include Luxoft, Ajax, EPAM, Samsung, MEGOGO and others.<\/p>\n<p style=\"font-weight: 400;\">\t<blockquote class=\"animate-block animate-block--before animate-block--to-right\">\n\t\tWe remind you that \u0414\u0456\u044f.\u0421\u0456ty is a special tax regime, within which preferential tax rates are in force.\n\t<\/blockquote>\n<\/p>\n<p style=\"font-weight: 400;\"><strong>Interesting on the topic: <\/strong><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/taxes\/taxation-during-martial-law\">Taxation during martial law<\/a><\/p>\n<p style=\"font-weight: 400;\"><strong>Labor taxes:<\/strong><\/p>\n<ul>\n<li>PIT &#8211; 5% (reduced from 18%)<\/li>\n<li>Single Social Security Tax (SSST) is limited by the amount of the minimum insurance contribution (22% of the minimum wage)<\/li>\n<li>5% military tax<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Corporate taxes:<\/strong><\/p>\n<ul>\n<li>Withdrawn capital tax &#8211; 9% (instead of income tax 18%)<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>To stimulate investments:<\/strong><\/p>\n<ul>\n<li>0% on the income of individuals as dividends accrued by the resident company, subject to their payment not more than once every 2 years<\/li>\n<li>Tax rebate: the amount spent on the acquisition of a stake in a Ukrainian startup is deducted from the total taxable income<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>You may also be interested in: <\/strong><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2022\/labor-relations-during-martial-law\">Labor relations during martial law: can the employer dismiss employees<\/a><\/p>\n<p style=\"font-weight: 400;\"><strong>To become a resident of \u0414\u0456\u044f.City, an entity must meet a number of requirements, in particular:<\/strong><\/p>\n<ul>\n<li>receive at least 90% of income from IT activities;<\/li>\n<li>average monthly amount of remuneration of employees and\/or gig specialists &#8211; not less than the equivalent of \u20ac 1200;<\/li>\n<li>at least 9 employees and\/or gig specialists involved.<strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">If you have additional questions, <a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1\/contact-us\">please consult<\/a> tax experts of BDO in Ukraine.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>A number of the following articles are devoted to the changes in the Tax Code provided for by the imposition of martial law in the country. In the first of a series of publications, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation comment on the main news about \u0414\u0456\u044f.\u0421\u0456\u0442y. According to the Ministry of [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":406804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Review of news about taxes during martial law: \u0414\u0406\u042f.CITY - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Review of news about taxes during martial law: \u0414\u0406\u042f.CITY - European Business Association\" \/>\n<meta property=\"og:description\" content=\"A number of the following articles are devoted to the changes in the Tax Code provided for by the imposition of martial law in the country. In the first of a series of publications, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation comment on the main news about \u0414\u0456\u044f.\u0421\u0456\u0442y. According to the Ministry of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-26T08:16:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-26T08:31:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO-3-26042022.png\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city\/\",\"url\":\"https:\/\/eba.com.ua\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city\/\",\"name\":\"[:ua]\u041e\u0433\u043b\u044f\u0434 \u043d\u043e\u0432\u0438\u043d \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0434\u0456\u0457 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u0414\u0406\u042f.CITY[:en]Review of news about taxes during martial law: \u0414\u0406\u042f.CITY[:] - 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In the first of a series of publications, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation comment on the main news about \u0414\u0456\u044f.\u0421\u0456\u0442y. 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