{"id":135,"date":"2014-08-06T15:37:10","date_gmt":"2014-08-06T15:37:10","guid":{"rendered":"https:\/\/baron.yakimaxim.site\/new-war-tax-introduced-in-ukraine\/"},"modified":"2026-03-12T10:11:22","modified_gmt":"2026-03-12T10:11:22","slug":"new-war-tax-introduced-in-ukraine","status":"publish","type":"post","link":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/","title":{"rendered":"New War Tax Introduced in Ukraine"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\"><p><span style=\"color: #000000;\">On July 31, 2014 the Ukrainian Parliament passed Law No. 1621-VII \u201cOn Introduction of Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine\u201d, which introduced a war tax in Ukraine.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Who is affected?<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">All natural persons, whether residents or non-residents, who receive income with a source from Ukraine.\u00a0 In addition, residents must pay the war tax on their income received outside of Ukraine.\u00a0 All tax agents will also be responsible for withholding the war tax.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>What types of income are affected?<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\">salaries;<\/span><\/li>\n<li><span style=\"color: #000000;\">incentive awards, additional compensations and other discharges and remunerations which are accrued, paid out or granted to natural persons in connection with labor relations;<\/span><\/li>\n<li><span style=\"color: #000000;\">payments under civil law contracts;<\/span><\/li>\n<li><span style=\"color: #000000;\">state lottery winnings;<\/span><\/li>\n<li><span style=\"color: #000000;\">non-government lottery winnings;<\/span><\/li>\n<li><span style=\"color: #000000;\">winnings from gambling.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Who are the tax agents?<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Employers are responsible for calculating, withholding and paying the war tax to the state budget on behalf of their employees.\u00a0 Tax agents, such as banks, financial institutions, business entities which make payments in favor of third parties, etc.), are responsible for calculating, withholding and paying the war tax on income derived from Ukrainian sources, while taxpayers are independently responsible for paying the war tax on income derived from foreign sources and income derived from sources exempted from paying taxes to the state budget.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>When will the war tax be collected?<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">The new amendments to the Tax Code came into effect on August 3, 2014 and, therefore, any income received on or after this date will be subject to the war tax.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>What is the tax rate?<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">The flat tax rate is 1.5%, which should be withheld from the entire amount of an individual\u2019s accrued income before subtraction of the unified social insurance contribution and personal income tax.\u00a0 For example, if an employee receives 5,000 UAH in gross salary, then such salary will be taxed as follows: unified social insurance contribution (5,000 UAH x 2.6% = 130 UAH); personal income tax ((5,000 UAH \u2013 130 UAH) x 15% = 730.50 UAH); war tax (5,000 UAH x 1,5% = 75 UAH).<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Concluding remarks<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">The war tax has been put into temporary effect until January 1, 2015.\u00a0 Several accounting issues remain open; for example, will their be new forms for accounting and reporting the war tax for employers and entrepreneurs?\u00a0 Will a separate account be established for payment of the war tax (much like the unified social insurance fund)?\u00a0 We expect these and other issues to be resolved quickly, as the war tax should be calculated, withheld and transferred starting this month.<\/span><\/p>\n<p><span style=\"color: #000000;\">Frishberg &amp; Partners is a full service, Kiev-based law firm, specializing in Ukrainian law since 1991 (for more information please see<\/span> <a href=\"http:\/\/www.frishberg.com\">www.frishberg.com<\/a>).<\/p>\n<p><span style=\"color: #000000;\">If you have any questions, please contact<\/span> <a href=\"mailto:office@frishberg.com.ua\">office@frishberg.com.ua<\/a><\/p>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><!-- .vgblk-rw-wrapper -->","protected":false},"excerpt":{"rendered":"<p>On July 31, 2014 the Ukrainian Parliament passed Law No. 1621-VII \u201cOn Introduction of Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine\u201d, which introduced a war tax in Ukraine. Who is affected? All natural persons, whether residents or non-residents, who receive income with a source from Ukraine.\u00a0 In addition,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[65,73,119],"tags":[],"class_list":["post-135","post","type-post","status-publish","format-standard","hentry","category-legal-analysis","category-inna-ihnatenko","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New War Tax Introduced in Ukraine - Frishberg &amp; Partners\u200b<\/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:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New War Tax Introduced in Ukraine - Frishberg &amp; Partners\u200b\" \/>\n<meta property=\"og:description\" content=\"On July 31, 2014 the Ukrainian Parliament passed Law No. 1621-VII \u201cOn Introduction of Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine\u201d, which introduced a war tax in Ukraine. Who is affected? All natural persons, whether residents or non-residents, who receive income with a source from Ukraine.\u00a0 In addition,...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/\" \/>\n<meta property=\"og:site_name\" content=\"Frishberg &amp; Partners\u200b\" \/>\n<meta property=\"article:published_time\" content=\"2014-08-06T15:37:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-12T10:11:22+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u0431\u043b. \u0447\u0430\u0441 \u0447\u0438\u0442\u0430\u043d\u043d\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u0445\u0432\u0438\u043b\u0438\u043d\u0438\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/frishberg.com\/uk\/#\/schema\/person\/d70ecf2b821c0ff3fe3a8818bb022467\"},\"headline\":\"New War Tax Introduced in Ukraine\",\"datePublished\":\"2014-08-06T15:37:10+00:00\",\"dateModified\":\"2026-03-12T10:11:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/\"},\"wordCount\":438,\"publisher\":{\"@id\":\"https:\/\/frishberg.com\/uk\/#organization\"},\"articleSection\":[\"Articles\",\"Inna Ihnatenko\",\"Tax\"],\"inLanguage\":\"uk\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/\",\"url\":\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/\",\"name\":\"New War Tax Introduced in Ukraine - Frishberg &amp; Partners\u200b\",\"isPartOf\":{\"@id\":\"https:\/\/frishberg.com\/uk\/#website\"},\"datePublished\":\"2014-08-06T15:37:10+00:00\",\"dateModified\":\"2026-03-12T10:11:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/#breadcrumb\"},\"inLanguage\":\"uk\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\",\"item\":\"https:\/\/frishberg.com\/uk\/frishberg-partners\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"New War Tax Introduced in Ukraine\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/frishberg.com\/uk\/#website\",\"url\":\"https:\/\/frishberg.com\/uk\/\",\"name\":\"Frishberg & Partners\u200b\",\"description\":\"We are an American law firm based in Kyiv since 1991\",\"publisher\":{\"@id\":\"https:\/\/frishberg.com\/uk\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/frishberg.com\/uk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"uk\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/frishberg.com\/uk\/#organization\",\"name\":\"Frishberg & Partners\u200b\",\"url\":\"https:\/\/frishberg.com\/uk\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"uk\",\"@id\":\"https:\/\/frishberg.com\/uk\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/frishberg.com\/wp-content\/uploads\/2023\/07\/logo.jpg\",\"contentUrl\":\"https:\/\/frishberg.com\/wp-content\/uploads\/2023\/07\/logo.jpg\",\"width\":448,\"height\":145,\"caption\":\"Frishberg & Partners\u200b\"},\"image\":{\"@id\":\"https:\/\/frishberg.com\/uk\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/frishberg.com\/uk\/#\/schema\/person\/d70ecf2b821c0ff3fe3a8818bb022467\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"uk\",\"@id\":\"https:\/\/frishberg.com\/uk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ad140080d1e470bcc470481d9e119fcedcd257028b6845dd7256f064843fe0c4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ad140080d1e470bcc470481d9e119fcedcd257028b6845dd7256f064843fe0c4?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/frishberg.com\/\"],\"url\":\"https:\/\/frishberg.com\/uk\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"New War Tax Introduced in Ukraine - Frishberg &amp; Partners\u200b","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/","og_locale":"uk_UA","og_type":"article","og_title":"New War Tax Introduced in Ukraine - Frishberg &amp; Partners\u200b","og_description":"On July 31, 2014 the Ukrainian Parliament passed Law No. 1621-VII \u201cOn Introduction of Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine\u201d, which introduced a war tax in Ukraine. Who is affected? All natural persons, whether residents or non-residents, who receive income with a source from Ukraine.\u00a0 In addition,...","og_url":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/","og_site_name":"Frishberg &amp; Partners\u200b","article_published_time":"2014-08-06T15:37:10+00:00","article_modified_time":"2026-03-12T10:11:22+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e":"admin","\u041f\u0440\u0438\u0431\u043b. \u0447\u0430\u0441 \u0447\u0438\u0442\u0430\u043d\u043d\u044f":"3 \u0445\u0432\u0438\u043b\u0438\u043d\u0438"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/#article","isPartOf":{"@id":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/"},"author":{"name":"admin","@id":"https:\/\/frishberg.com\/uk\/#\/schema\/person\/d70ecf2b821c0ff3fe3a8818bb022467"},"headline":"New War Tax Introduced in Ukraine","datePublished":"2014-08-06T15:37:10+00:00","dateModified":"2026-03-12T10:11:22+00:00","mainEntityOfPage":{"@id":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/"},"wordCount":438,"publisher":{"@id":"https:\/\/frishberg.com\/uk\/#organization"},"articleSection":["Articles","Inna Ihnatenko","Tax"],"inLanguage":"uk"},{"@type":"WebPage","@id":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/","url":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/","name":"New War Tax Introduced in Ukraine - Frishberg &amp; Partners\u200b","isPartOf":{"@id":"https:\/\/frishberg.com\/uk\/#website"},"datePublished":"2014-08-06T15:37:10+00:00","dateModified":"2026-03-12T10:11:22+00:00","breadcrumb":{"@id":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/#breadcrumb"},"inLanguage":"uk","potentialAction":[{"@type":"ReadAction","target":["https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/frishberg.com\/uk\/new-war-tax-introduced-in-ukraine\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/frishberg.com\/uk\/frishberg-partners\/"},{"@type":"ListItem","position":2,"name":"New War Tax Introduced in Ukraine"}]},{"@type":"WebSite","@id":"https:\/\/frishberg.com\/uk\/#website","url":"https:\/\/frishberg.com\/uk\/","name":"Frishberg & Partners\u200b","description":"We are an American law firm based in Kyiv since 1991","publisher":{"@id":"https:\/\/frishberg.com\/uk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/frishberg.com\/uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"uk"},{"@type":"Organization","@id":"https:\/\/frishberg.com\/uk\/#organization","name":"Frishberg & Partners\u200b","url":"https:\/\/frishberg.com\/uk\/","logo":{"@type":"ImageObject","inLanguage":"uk","@id":"https:\/\/frishberg.com\/uk\/#\/schema\/logo\/image\/","url":"https:\/\/frishberg.com\/wp-content\/uploads\/2023\/07\/logo.jpg","contentUrl":"https:\/\/frishberg.com\/wp-content\/uploads\/2023\/07\/logo.jpg","width":448,"height":145,"caption":"Frishberg & Partners\u200b"},"image":{"@id":"https:\/\/frishberg.com\/uk\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/frishberg.com\/uk\/#\/schema\/person\/d70ecf2b821c0ff3fe3a8818bb022467","name":"admin","image":{"@type":"ImageObject","inLanguage":"uk","@id":"https:\/\/frishberg.com\/uk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ad140080d1e470bcc470481d9e119fcedcd257028b6845dd7256f064843fe0c4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ad140080d1e470bcc470481d9e119fcedcd257028b6845dd7256f064843fe0c4?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/frishberg.com\/"],"url":"https:\/\/frishberg.com\/uk\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/posts\/135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/comments?post=135"}],"version-history":[{"count":2,"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/posts\/135\/revisions"}],"predecessor-version":[{"id":991982,"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/posts\/135\/revisions\/991982"}],"wp:attachment":[{"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/media?parent=135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/categories?post=135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/frishberg.com\/uk\/wp-json\/wp\/v2\/tags?post=135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}