Ukraine vs Hong Kong SAR
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Hong Kong SAR: 4/02/2026
Compare Ukraine and Hong Kong SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Hong Kong SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Hong Kong SAR
General CIT Rate:
18%
General CIT Rate:
Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.
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 Return Due Date:
The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.
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 Payment Due Date:
For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.
Withholding Tax (WHT)
Ukraine
Hong Kong SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/2.475-4.95
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Hong Kong SAR
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Ukraine
Hong Kong SAR
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
14.28
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
2.01
