The Ukrainian Ministry of Finance issued Resolution No. 1505 on 4 February 2025 , revising the list of tax havens for transfer pricing purposes.
List of states (territories) that meet the criteria established by subparagraph 39.2.1.2 of subparagraph 39.2.1 of paragraph 39.2 of Article 39 of the Tax Code of Ukraine.
Alderney, American Samoa, Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Democratic People’s Republic of Korea, Dominica, Fiji, Gibraltar, Grenada, Guam, Guernsey, Iran, Isle of Man, Jersey, Liberia, Maldives, Marshall Islands, Monaco, Montserrat, Myanmar, Namibia, Nauru, Netherlands Antilles, Niue, Palau, Panama, Puerto Rico, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Seychelles, Sint Maarten (Dutch part), Trinidad and Tobago, Turks and Caicos Islands, U.S. Virgin Islands, and Vanuatu.
The updated list is effective from 1 January 2025.
