Ukraine: special tax regime for IT industry approved by the PresidentAugust 15, 2012
On 31 July 2012, the President signed Law No. 5091 for introducing the special tax regime applicable to qualifying IT companies in Ukraine.
Under this law, a VAT exemption and a reduced corporate tax rate of 5% will be applicable with effect from 1 January 2013.
This regime applies until 1 January 2023. Personal income tax incentives have not yet been adopted.
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