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UA · Country / territory

Reinsurance tax in Ukraine

Older evidence

Evidence reviewed · recorded

Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.

Tax paid by cedant

0% qualifying; 12% otherwise

Older evidence

Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Older evidence

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.

Observation: ua-20261023-01

Tax paid by cedant: 0% qualifying; 12% otherwise — Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.
Effective from: unknown; until: not established.