TAX SYSTEM IN UKRAINE
in accordance with the requirements of the Tax Code of Ukraine
and other regulatory acts on taxation
National taxes and insurance premiums
Local taxes and fees
FEATURES OF ADMINISTRATION OF CERTAIN TAXES, FEES, PAYMENTS
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Tax/fee payers |
Taxable item |
Taxable base |
Rate |
Number of the decision of Sumy City Council, by which were approved the rates |
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TAX REVENUES |
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Fee for parking vehicles |
Legal entities, their affiliated societies (branches, representative offices), individual entrepreneurs, who, according to the decision of Sumy City Council, organize and carry out activities to ensure parking of vehicles on the grounds for paid parking and specially designated parking lots. |
The land plot, which according to the decision of Sumy City Council is specially reserved for parking of vehicles on public roads, sidewalks or other places, as well as communal garages, parking lots (buildings, structures, parts thereof), which are constructed at the expense of the city budget, except for the area of land reserved for free parking of vehicles, provided for by Article 30 of the Law of Ukraine “On the Basics of Social Protection of Disabled Persons in Ukraine”. |
The area of land allocated for parking, as well as the area of communal garages, parking lots (buildings, structures, parts thereof), which are built at the expense of the city budget |
0.03% of the minimum wage established by law on January 1 of the tax (reporting) year, per 1 m2 of land for each day of activity |
No. 212-MR dated January 26, 2011;
No. 2981-MR dated December 18, 2013 |
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Tourist tax |
Citizens of Ukraine, foreigners, as well as stateless persons who arrive in Sumy and receive (consume) temporary accommodation (staying overnight) services with the obligation to leave the place of stay within the specified period. |
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The cost of the entire period of stay (overnight) minus value added tax |
1% of the total stay |
No. 213-MR dated January 26, 2011;
No. 1042-MR dated December 21, 2011 |
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Transport tax |
Individuals and legal entities, including non-residents, who have own cars registered in Sumy, which are objects of taxation. |
Cars, from the year made of which no more than five years (inclusive) have passed and the average market value of which exceeds 375 minimum wages, established by law on January 1 of the tax (reporting) year. This value is determined by the central executive body that implements the state policy of economic, social development and trade, according to the methodology approved by the Cabinet of Ministers of Ukraine as of January 1 of the tax (reporting) year, based on the brand, model, year made, cylinder capacity, fuel type. Each year until February 1 of the tax (reporting) year, the central executive body that ensures the formation and implements the state policy of economic, social development and trade, places a list of taxable cars on its official website. |
For a calendar year in the amount of 25,000.00 UAH for each passenger car |
For 2017: No. 4558-MR dated July 8, 2015 No. 226-МR dated January 13, 2016 No. 1816-МR dated February 22, 2017
For 2018-2019: No. 2312-MR dated June 21, 2017 |
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Real estate tax |
Individuals and legal entities, including non-residents, who are owners of residential and/or non-residential real estate located in Sumy. |
The object of residential and non-residential real estate, including its share. |
The total area of the object of residential and non-residential real estate, including its share |
1) objects of residential real estate – from 0.01% to 0.75% of the minimum wage, established by law on January 1 of the reporting (tax) year; 2) objects of non-residential real estate – from 0.0125% to 0.4% of the minimum wage established by law on January 1 of the reporting (tax) year; 3) objects of residential real estate, including their shares, owned by a natural or legal person – increases by 25,000 per year if the total area of such an object exceeds 300 m2 (for an apartment) and/or 500 m2 (for a house) for each such object of residential real estate (its share) |
For 2017: №921-MR dated June 29, 2016; №1728-МR dated January 25, 2017
For 2018: No. 2252-МR dated June 21, 2017
For 2019: No. 3577-МR dated June 20, 2018 |
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Land fee |
Payers of land tax are owners of land plots, farmland allotments (land shares) and land users, whose land plots are in permanent use. |
Land plots owned or permanently used, farmland allotments (land shares) owned. |
Regulatory monetary valuation of land, taking into account the indexation coefficient |
0.03 - 3% of the regulatory monetary value |
For 2017: No. 4562-MR dated July 8, 2015; No. 685-МR dated April 27, 2016; No. 1344-МR dated November 2, 2016
For 2018: No. 2041-МR dated April 26, 2017, except for points 5 and 7 of the annex
For 2019: No. 3576-МR dated June 20, 2018 |
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Rent payers are land tenants. |
Land plots provided for rent. |
0.09 - 12% of the regulatory monetary value |
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Excise tax |
Individuals-entities of retail trade, engaged in the sale of excisable goods, pay tax at the place of sale of such goods. |
Cost (with value added tax and excluding excise tax on the sale of excisable goods by retail entities) of excisable goods sold |
5% - for beer, alcoholic beverages, tobacco products, tobacco and industrial tobacco substitutes |
Article 215 of the Tax Code of Ukraine |
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Single tax |
1st group: individual entrepreneurs, who do not use the labor of hired persons, exclusively carry out retail sales of goods from trading places in the markets and/or carry out economic activities in providing personal services to the population and whose income during the calendar year does not exceed UAH 300,000. |
Income received during the tax (reporting) period in monetary form (cash and/or non-cash); in tangible or intangible form, defined by paragraph 292.3 of the Tax Code of Ukraine. In this case, the income does not include passive income received by such an individual in the form of interest, dividends, royalties, insurance payments and reimbursements, as well as income received from the sale of movable and immovable property owned by an individual and used in its economic activity. |
Volume of income |
The standard rate is 5-10% of the subsistence minimum (for 2017)
The standard rate is 10% of the subsistence minimum (for 2018)
The increased rate (excess of income) is 15% |
For 2017: No. 1727-МR dated January 25, 2017; No. 1729-МR dated January 25, 2017
For 2018-2019: No. 2147-MR dated May 31, 2017; No. 2149-MR dated May 31, 2017 |
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Single tax |
2nd group: individual entrepreneurs who carry out economic activities on the provision of services, including domestic services, to single tax payers and/or to the population, production and/or sale of goods, activities in the restaurant industry, provided that during the calendar year they meet the following criteria: do not use the labor of hired persons, or the number of persons who are in labor relations with them, at the same time does not exceed 10 people and the amount of income does not exceed UAH 1,500,000. |
Income received during the tax (reporting) period in monetary form (cash and/or non-cash); in tangible or intangible form, defined by paragraph 292.3 of the Tax Code of Ukraine. In this case, the income does not include passive income received by such an individual in the form of interest, dividends, royalties, insurance payments and reimbursements, as well as income received from the sale of movable and immovable property owned by an individual and used in its economic activity. |
Volume of income |
The standard rate is 5-10% of the minimum wage (for 2017)
The standard rate is 10% of the minimum wage (for 2018)
The increased rate (excess of income) is 15% |
For 2017: No. 1727-МR dated January 25, 2017; No. 1729-МR dated January 25, 2017
For 2018-2019: No. 2147-MR dated May 31, 2017; No. 2149-MR dated May 31, 2017 |
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Single tax |
3rd group: individual entrepreneurs who do not use the labor of hired persons or the number of persons who are in labor relations with them is not limited and legal entities – business entities of any organizational and legal form, in which during the calendar year income does not exceed UAH 5,000,000. |
Any income, including income of representative offices, branches, departments of such a legal entity, received during the tax (reporting) period in monetary form (cash and/or non-cash); in tangible or intangible form, defined by paragraph 292.3 of the Tax Code of Ukraine. |
Volume of income |
The standard rate is 3% – in the case of VAT payment; 5% – if VAT is included in the single tax; 5% – in the case of carrying out activities on the production, supply, sale of jewelry and household items made of precious metals, precious stones (for individual entrepreneurs)
The increased rate (excess of income) individual entrepreneurs – 15%; legal entities – business entities: 6% – in the case of VAT payment; 10% – if VAT is included in the single tax |
Article 293 of the Tax Code of Ukraine |
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Single tax |
4th group: agricultural producers, whose share of agricultural products for the previous tax (reporting) year is equal to or exceeds 75%. |
For land of the water fund (inland waters, lakes, ponds, reservoirs) – the normative monetary value of arable land in the region, taking into account the indexation coefficient of the base tax (reporting) year as of January 1, in accordance with the procedure established by the Tax Code of Ukraine. |
from 0.19% to 6.33% – the tax rate per 1 ha of agricultural land and/or lands of the water fund depends on the category (type) of land, their location |
Article 293 of the Tax Code of Ukraine |
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NON-TAX REVENUES |
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Rent for the use of the integral property complex and other property in communal ownership |
Tenants of municipal property may be legal entities and citizens of Ukraine, individuals and legal entities of foreign states, international organizations and stateless persons. An individual, who wishes to enter into a lease agreement for municipal property with the purpose of using it for entrepreneurial activity, must be registered as a subject of entrepreneurial activity before entering into a contract. |
The objects of the lease are: - integral property complexes of enterprises, their structural subdivisions (branches, workshops, sites); - real estate (buildings, structures, non-residential premises) and other separate individually determined property. |
The rent for the leased facility is calculated in accordance with the Methodology for calculating the rent for property of the territorial community of Sumy and the proportion of its distribution, approved by the decision of Sumy City Council of February 1, 2012 No. 1186-MR (as amended), or set according to the rate of the rent offered at the competition. |
Rental rates for the use of integral property complexes of communal enterprises (their structural subdivisions) are 2-15%.
Rental rates for the use of immovable property that is in communal ownership of the territorial community of Sumy are 1-200%. |
No. 1186-МR dated February 1, 2012 (with amendments No. 1922-МR dated March 29, 2017) |
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Fee for temporary use of places that are in communal ownership for the placement of advertising media |
Individuals – business entities; legal entities of any form of ownership |
Place(s) in communal ownership for the placement of advertising media |
Type of advertising media or the area of advertising media |
UAH 30-200 without VAT* (per unit)
UAH 1.60-75 without VAT* (per 1 sq.m)
*taking into account adjusting factors (0.5-2) |
Decision of the Executive Committee No. 650 dated December 17, 2013 (as amended) |
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TRUST FUNDS |
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Fee for the establishment of a personal temporary easement for using the location of the temporary structure in Sumy |
Individuals – business entities; legal entities of any form of ownership |
The land plot granted on the right of a personal temporary easement for the placement of temporary structures for business activities |
Land area |
The annual fee is established by multiplying the land area by the normative monetary value of the land plot per 1 sq.m for the current year (determined by the StateGeoCadastre Department in Sumy District of Sumy Oblast) and by the interest rate set for the rent for the land plot in accordance with its functional use. |
No. 2155-МR dated February 27, 2013
No. 1498-MR dated November 30, 2016
The interest rate established for the rent for the land in accordance with its functional use: for 2018: No. 2041-MR dated April 26, 2017 for 2019: No. 3576-МR dated June 20, 2018 |
