Corporate Tax Comparison

Kazakhstan vs Ukraine

Compare Kazakhstan and Ukraine corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Kazakhstan: 3/07/2024 · Ukraine: 2/14/2024 · Time of Update — Kazakhstan: 10/07/2026 · Ukraine: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Kazakhstan

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Kazakhstan: 3/07/2024 · Ukraine: 2/14/2024 · Time of Update — Kazakhstan: 10/07/2026 · Ukraine: 4/05/2026

Corporate Income Tax (CIT)

Kazakhstan

Ukraine

General CIT Rate:

18%

CIT Return Due Date:

March 31

CIT Return Due Date:

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.

CIT Payment Due Date:

April 10

CIT Payment Due Date:

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.

CIT Estimated Payment Due Date:

25th of each month

Withholding Tax (WHT)

Kazakhstan

Ukraine

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15 / 10 / 15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Kazakhstan

Ukraine

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Kazakhstan

Ukraine

General Capital Gain Tax Rate:

Universal income tax rates apply

General Capital Gain Tax Rate:

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

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