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Ukraine vs Spain
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇺🇦 Ukraine
vs
🇪🇸 Spain
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
18%
Flat 18% + military levy; post-war fiscal reconstruction pending
No change
19–47%
National rates stable; community variation continues
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
20%
20% VAT stable; reconstruction imports may have special rules
No change
4–21%
Basic food VAT returning toward normal rates
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18% CIT; reconstruction incentives expected post-conflict
No change
25%
25% standard; digital services levy discussions
No change

Capital Gains Tax

Capital Gains Tax
18%
18% + applicable military levies
No change
19–28%
Progressive savings tax maintained
No change

Social Security & Payroll

Social Security / Payroll
22%
22% ESV; social safety net restructuring post-war
No change
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
State, Regional & Local Taxes

🇺🇦 UkraineLocal Council Taxes

Ukraine's 27 oblasts and the city of Kyiv have limited independent taxing powers — income tax is national. Local councils set rates for land tax (0.01%–3% of normative monetary value), real estate tax (up to 1.5% of minimum wage per sq.m.), and transport tax. Unified tax regimes for entrepreneurs (1–3 groups) are nationally set with simplified rates. Wartime conditions have significantly altered tax collection and enforcement. The simplified system (єдиний податок) covers ~60% of registered entrepreneurs.

🇪🇸 SpainAutonomous Community & Municipal Taxes

Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto económico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Ukraine vs Spain: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (18% vs 19–47%). 🇺🇦 Ukraine is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (20% vs 4–21%).

🏢 Corporate Tax: 🇺🇦 Ukraine offers a lower corporate rate (18% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇺🇦 Ukraine taxes investment gains at a lower rate (18% vs 28%), benefiting investors.

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