on October 21, 2025 the Verkhovna Rada of Ukraine adopted as a basis the draft law on amendments to the Tax Code of Ukraine on the peculiarities of taxation of banks with corporate income tax in 2026 (No. 14097). About it reported press service of the Verkhovna Rada, write Dengi.ua .
The document provides that in 2026 banks will pay income tax at an increased rate - 50%, without the ability to reduce taxable income on losses of previous years.
People's deputy Yaroslav Zheleznyak emphasized , that "for the third time the parliament is adopting a decision that was promised to be made only for one year."
- the tax increases from 25% to 50%;
- taxation will be from 2026 to the first quarter of 2027 inclusive;
- the rate is charged once a quarter.
At the same time, the Rada noted that the purpose of the initiative is to ensure stable filling of the state budget under martial law and the growth of the needs of the security and defense sector. This approach is expected to balance the budget and maintain the predictability of tax policy.
