Corporate Tax Comparison

Turkey vs Ukraine

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

Published — Turkey: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Turkey: 10/02/2026 · Ukraine: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Turkey

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Turkey: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Turkey: 10/02/2026 · Ukraine: 4/05/2026

Corporate Income Tax (CIT)

Turkey

Ukraine

General CIT Rate:

25 (financial companies up to 30%)

General CIT Rate:

18%

CIT Return Due Date:

The 30th day of the fourth month after the end of the fiscal 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:

Corporate income tax is paid by the end of the month in which the return is filed (30 April for a calendar-year company).

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:

Quarterly provisional tax is paid by the 17th of the second month after each quarter (17 May, 17 August, 17 November and 17 February).

Withholding Tax (WHT)

Turkey

Ukraine

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

15/10/20

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

15/15/15

Value-Added Tax (VAT)

Turkey

Ukraine

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Turkey

Ukraine

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Turkey

Ukraine

Composite Effective Average Tax Rate:

22.33%

Composite Effective Marginal Tax Rate:

9.56%

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