Corporate Tax Comparison

Puerto Rico vs Ukraine

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

Published — Puerto Rico: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Puerto Rico: 4/05/2026 · Ukraine: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Puerto Rico

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Puerto Rico: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Puerto Rico: 4/05/2026 · Ukraine: 4/05/2026

Corporate Income Tax (CIT)

Puerto Rico

Ukraine

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

General CIT Rate:

18%

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

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:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

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:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Puerto Rico

Ukraine

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

10/29/29

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

15/15/15

Value-Added Tax (VAT)

Puerto Rico

Ukraine

General VAT Rate:

11.5

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Puerto Rico

Ukraine

General Capital Gain Tax Rate:

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

Add TKEG Expat™ (DE) as a preferred source on Google

Google Search shows more from the sources you choose. Add this site once and its guides and updates appear more often in Top Stories when you search these topics.

Add as a preferred source

A Full-Service Consulting Firm Backs You Up

TKEG Expat™ (DE) is your trusted overseas business partner. TKEG Expat™ (DE) is a member of the TKEG Group, as is THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets covering approximately 72 percent of global GDP.
With the TKEG Group's strategic advantages, TKEG Expat™ (DE) connects customers to opportunities worldwide and serves them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions >