Income tax on rent, worked example, in Ukraine

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Non-resident couple's joint monthly rental income1 €1,500 €6,000 €12,000
Non-resident couple's joint monthly rental income1 €1,500 €6,000 €12,000
Annual Rental Income 18,000 72,000 144,000
= Taxable Income 18,000 72,000 144,000
Income Tax2
Flat rate 18% 3,240 12,960 25,920
Annual Income Tax Due 3,240 12,960 25,920
Tax Due as % of Gross Income 18.00% 18.00% 18.00%
Global Property Guide research

DISCLAIMER: The information contained above is marketing material only and is not written tax advice directed at the particular facts and circumstances of any person and should not be relied upon. We encourage you to discuss your particular situation with us or an independent tax advisor. This information was last updated on September 6, 2016.


1 The property is jointly owned by husband and wife.

2 Exchange rate used: 1.00 EUR = 25.00 UAH

3 Nonresident foreigners' gross rental income is taxed at a flat rate of 18%.