The income tax treaty between Malaysia and Ukraine was signed on 4 August 2016. Once in force and effective, it will replace the 1987 tax treaty between Malaysia and the former Soviet Union, which Ukraine generally continues to apply.
Taxes Covered
The treaty covers Malaysian income tax and petroleum income tax, and covers Ukraine individual income tax and tax on profits of enterprises.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly holding at least 2…