Ukraine vs Philippines
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Philippines: 4/06/2026
Compare Ukraine and Philippines corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Philippines Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Philippines
General CIT Rate:
18%
General CIT Rate:
25%
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:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable 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:
On the 15th day of the fourth month following the close of the taxable year.
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
Withholding Tax (WHT)
Ukraine
Philippines
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Philippines
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
Effective Tax Rate (ETR)
Ukraine
Philippines
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
