{"id":777056,"date":"2022-04-26T11:16:19","date_gmt":"2022-04-26T08:16:19","guid":{"rendered":""},"modified":"2022-04-26T11:31:31","modified_gmt":"2022-04-26T08:31:31","slug":"oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city\/","title":{"rendered":"Review of news about taxes during martial law: \u0414\u0406\u042f.CITY"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-406801 size-full\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022.png\" alt=\"\" width=\"902\" height=\"474\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022.png 902w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-300x158.png 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-768x404.png 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-650x342.png 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-800x420.png 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_6_26042022-170x90.png 170w\" sizes=\"auto, (max-width: 902px) 100vw, 902px\" \/><\/p>\n<p style=\"font-weight: 400;\">A number of the following articles are devoted to the changes in the Tax Code provided for by the imposition of martial law in the country. In the first of a series of publications<a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/tax-and-legal-practice-en\/consulting-on-ukrainian-and-international-taxation-en\" target=\"_blank\" rel=\"noopener\"><strong>, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation<\/strong><\/a> comment on the main news about \u0414\u0456\u044f.\u0421\u0456\u0442y. According to the Ministry of Finance, as of April 15, 183, international and Ukrainian companies <strong>have become residents of \u0414\u0456\u044f.\u0421\u0456\u0442y<\/strong>. Residents already include Luxoft, Ajax, EPAM, Samsung, MEGOGO and others.<\/p>\n<p style=\"font-weight: 400;\">\t<blockquote class=\"animate-block animate-block--before animate-block--to-right\">\n\t\tWe remind you that \u0414\u0456\u044f.\u0421\u0456ty is a special tax regime, within which preferential tax rates are in force.\n\t<\/blockquote>\n<\/p>\n<p style=\"font-weight: 400;\"><strong>Interesting on the topic: <\/strong><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/taxes\/taxation-during-martial-law\" target=\"_blank\" rel=\"noopener\">Taxation during martial law<\/a><\/p>\n<p style=\"font-weight: 400;\"><strong>Labor taxes:<\/strong><\/p>\n<ul>\n<li>PIT &#8211; 5% (reduced from 18%)<\/li>\n<li>Single Social Security Tax (SSST) is limited by the amount of the minimum insurance contribution (22% of the minimum wage)<\/li>\n<li>5% military tax<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Corporate taxes:<\/strong><\/p>\n<ul>\n<li>Withdrawn capital tax &#8211; 9% (instead of income tax 18%)<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>To stimulate investments:<\/strong><\/p>\n<ul>\n<li>0% on the income of individuals as dividends accrued by the resident company, subject to their payment not more than once every 2 years<\/li>\n<li>Tax rebate: the amount spent on the acquisition of a stake in a Ukrainian startup is deducted from the total taxable income<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>You may also be interested in: <\/strong><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2022\/labor-relations-during-martial-law\" target=\"_blank\" rel=\"noopener\">Labor relations during martial law: can the employer dismiss employees<\/a><\/p>\n<p style=\"font-weight: 400;\"><strong>To become a resident of \u0414\u0456\u044f.City, an entity must meet a number of requirements, in particular:<\/strong><\/p>\n<ul>\n<li>receive at least 90% of income from IT activities;<\/li>\n<li>average monthly amount of remuneration of employees and\/or gig specialists &#8211; not less than the equivalent of \u20ac 1200;<\/li>\n<li>at least 9 employees and\/or gig specialists involved.<strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">If you have additional questions, <a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1\/contact-us\" target=\"_blank\" rel=\"noopener\">please consult<\/a> tax experts of BDO in Ukraine.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A number of the following articles are devoted to the changes in the Tax Code provided for by the imposition of martial law in the country. In the first of a series of publications, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation comment on the main news about \u0414\u0456\u044f.\u0421\u0456\u0442y. According to the Ministry of [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":406804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-777056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/777056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=777056"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/777056\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/406804"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=777056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=777056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=777056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}