Turkey vs Ukraine

25 (financial companies up to 30%)

18%

The 30th day of the fourth month after the end of the fiscal year.

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.

The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).

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.

Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.

0/0/0

15/0/20

15/15/15

20

20

Capital gains are constrained by the normal corporate income tax rate.

Capital gains are subject to the standard corporate income tax rate of 18%.

22.33%

9.56%