Ukraine vs Austria
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Austria: 3/24/2026
Compare Ukraine and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Austria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Austria
General CIT Rate:
18%
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Payment Due Date:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Installment payments by quarter.
Withholding Tax (WHT)
Ukraine
Austria
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Austria
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Ukraine
Austria
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
22.91%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
21.96%
