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http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=51368

 

04.07.2014 adopted law stipulates:  

 

-  passive income tax rate of individuals in the form of interest - 15%;

- Taxation of royalties, investment income and dividends is returned to the previous revision of the Tax Code at which such income is taxed at a rate of 15 (17%) and 5%, respectively.

 

The law should come into force on the 1st  of august 2014.

 

IMPORTANT: The taxation is being done automatically by the bank. However - the taxpayer is obliged to fill this income datas also in his annual tax declaration!