Corporate Tax Comparison

Norway vs Ukraine

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

Published — Norway: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Norway: 9/26/2026 · Ukraine: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Norway

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Norway: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Norway: 9/26/2026 · Ukraine: 4/05/2026

Corporate Income Tax (CIT)

Norway

Ukraine

General CIT Rate:

22 (25% of some companies in the financial sector).

General CIT Rate:

18%

CIT Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

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:

Tax arrears must be paid within three weeks after the assessment is announced.

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:

February 15 and April 15.

Withholding Tax (WHT)

Norway

Ukraine

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

15/15/15

Value-Added Tax (VAT)

Norway

Ukraine

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Norway

Ukraine

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Norway

Ukraine

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

23.11%

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