International treaty

Ukraine: tax treaties

Tax treaties and related documents between the UK and Ukraine.

• From: HM Revenue & Customs
• Published: 14 February 2007
• Last updated: 18 May 2026
  Show all updates

  1. 18 May 2026

     Information about the 'Synthesised text of the Multilateral Instrument and the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force' has been added.

  2. 17 May 2022

     'The 1993 UK-Ukraine Double Taxation Convention as amended by the 2017 protocol — consolidated text' has been added.

  3. 17 January 2020

     Information about the 2017 Ukraine - UK Protocol to the 1993 Double Taxation Convention has been updated.

  4. 24 October 2017

     The 2017 Protocol to UK-Ukraine Double Taxation Convention has been added.

  5. 14 February 2007

     First published.

Documents

1993 UK-Ukraine Double Taxation Convention and Protocol as amended in 2017 — in force

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2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force

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1993 UK-Ukraine Double Taxation Convention — in force

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Synthesised text of the Multilateral Instrument and the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force

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Details

1993 UK-Ukraine Double Taxation Convention and Protocol as amended in 2017 — in force

The 1993 UK-Ukraine Double Taxation Convention and Protocol as amended in 2017 entered into force on 5 December 2019.

It is effective in the UK from:

• 1 January 2020 for taxes withheld at source
• 1 April 2020 for Corporation Tax
• 6 April 2020 for Income Tax
• 6 April 2020 for Capital Gains tax

It is effective in Ukraine from:

• 1 January 2020 for taxes withheld at source
• 1 January 2020 for other taxes

2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force

The 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention entered into force on 5 December 2019.

It is effective in the UK from:

• 1 January 2020 for taxes withheld at source
• 1 April 2020 for Corporation Tax
• 6 April 2020 for Income Tax
• 6 April 2020 for Capital Gains Tax

It is effective in Ukraine from:

• 1 January 2020 for taxes withheld at source
• 1 January 2020 for other taxes

1993 UK-Ukraine Double Taxation Convention — in force

The 1993 UK-Ukraine Double Taxation Convention entered into force on 11 August 1993.

It is effective in the UK from:

• 1 April 1994 for Corporation Tax
• 6 April 1994 for Income Tax
• 6 April 1994 Capital Gains Tax

It is effective in Ukraine from:

• 10 October 1993 for tax on dividends
• 10 October 1993 for tax on interest
• 10 October 1993 for tax on royalties
• 10 October 1993 for tax on Ukrainian citizens, foreign citizens and stateless persons
• 1 January 1994 for tax chargeable on enterprises

Synthesised text of the Multilateral Instrument and the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention — in force

The 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2017 UK-Ukraine Protocol to the 1993 Double Taxation Convention.

It is effective in the UK from:

• 1 January 2020 for taxes withheld at source
• 1 April 2021 for Corporation Tax
• 6 April 2021 for Income Tax and Capital Gains Tax

It is effective in Ukraine from:

• 1 January 2020 for taxes withheld at source 
• 1 June 2020 for all other taxes