Ukraine vs Germany
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐บ๐ฆ Ukraine โ Local Council Taxes
Ukraine's 27 oblasts and the city of Kyiv have limited independent taxing powers โ income tax is national. Local councils set rates for land tax (0.01%โ3% 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 (1โ3 groups) are nationally set with simplified rates. Wartime conditions have significantly altered tax collection and enforcement. The simplified system (ัะดะธะฝะธะน ะฟะพะดะฐัะพะบ) covers ~60% of registered entrepreneurs.
๐ฉ๐ช Germany โ Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 Bundeslรคnder apply federal income tax rates uniformly โ no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7โ17% effective. Church tax (Kirchensteuer) of 8โ9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
Ukraine vs Germany: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฉ๐ช Germany has a higher top income tax rate (18% vs 14โ45%). ๐บ๐ฆ Ukraine is more favourable for high earners.
๐ VAT/Sales Tax: Ukraine has a higher consumption tax (20% vs 7โ19%).
๐ข Corporate Tax: ๐บ๐ฆ Ukraine offers a lower corporate rate (18% vs 29%), which can influence business location decisions.
๐ Capital Gains: ๐บ๐ฆ Ukraine taxes investment gains at a lower rate (18% vs 25%), benefiting investors.