The tax system in Ukraine as laid down in the Tax Code includes national and local taxes and charges.
Key payments for most businesses operating under the general tax system are:
•    value added tax at 20% (exports are subject to the rate of 0%);
•    corporate income tax at 18% (0% for tax-exempt companies);
•    single contribution towards compulsory state social insurance at 22% of the wages accrued for employees (0% for certain categories of sole proprietors and farm workers);
•    military levy at 1.5% of the wages accrued for an enterprise's employees;
•    personal income tax at 18% of the wages accrued for an enterprise's employees;
•    land use fee paid by land users: 0.1 to 12% of the standard monetary valuation of the land in use (set by local government).
In addition to the general tax system, Ukraine has a simplified tax system under which the enterprises pay a single tax at:
•    3% of income if they pay the value added tax;
•    5% of income if they do not pay the value added tax