Ireland vs Ukraine

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

18%

Nine months after the end of the tax accounting period.

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.

Nine months after the end of the tax accounting period.

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.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/20/20

25/20/20

15/15/15

23

20

33%

Capital gains are subject to the standard corporate income tax rate of 18%.

12.36

13.21