Interactive Brokers taxes in 2026: how gains are taxed in Ukraine
· 5 min read
As of October 2026. Tax rules depend on where you are a tax resident. This article explains the Ukrainian rules, because many IBKR investors are Ukrainian residents, and gives a short checklist for everyone else. It is not tax advice. Confirm your own case with a tax adviser.
Interactive Brokers does not withhold Ukrainian tax for you. You work out the gain, file a declaration and pay yourself.
If you live outside Ukraine
Your country's rules apply, not the ones below. Three questions to ask your adviser or tax authority:
- How are realised gains on funds and shares taxed, and at what rate?
- How are dividends taxed, and is tax already withheld at source?
- Can you credit tax paid in another country?
US persons. Non-US funds, including Irish UCITS ETFs, are usually treated as passive foreign investment companies (PFICs) for US taxpayers, with a heavier reporting and tax regime. Talk to a US tax professional before holding them.
If you are a Ukrainian tax resident
Rates
For gains from selling securities, including shares and ETFs through a foreign broker, the sources we opened give:
- 18% personal income tax (ПДФО);
- 5% military levy (5% since 1 January 2025, Law 4015-IX).
That is 23% of the gain. The base is the sale price minus the purchase price, so tax arises when you sell, not while the price rises.
We do not give a dividend rate: the sources disagree and we cannot confirm one.
Worked example
The numbers are illustrative and ignore currency effects and fees. You bought for $10,000 and sold for $12,000, a gain of $2,000.
| Component | Rate | Amount |
|---|---|---|
| Income tax | 18% | $360 |
| Military levy | 5% | $100 |
| Total | 23% | $460 |
The declaration is filed in hryvnia, so ask your adviser how to convert amounts for your case.
Calendar
Per the yankiv.com guide:
- Declaration. Filed once a year for the previous calendar year, from 1 January to 30 April. You will also see "by 1 May" in some descriptions. The State Tax Service (ДПС) website returned errors while we prepared this article, so check the last day on tax.gov.ua and do not wait for the final day.
- Payment. Declared tax is due by 1 August of the same year.
Income for 2026 is declared in spring 2027 and paid by 1 August 2027.
Tax already paid abroad
If another country withheld tax on the same income, the yankiv.com guide describes this:
- if the foreign tax is equal to or above the Ukrainian 18% rate, you owe no more income tax in Ukraine;
- if it is lower, you pay the difference;
- you need a certificate from the foreign tax authority, apostilled, translated into Ukrainian and attached to the declaration;
- the credit does not cover the military levy, because double tax treaties do not extend to it, so the 5% is paid in Ukraine regardless.
Illustration: $1,000 of income, 15% withheld abroad ($150). Ukrainian income tax at 18% is $180, so you pay $30 more, plus the $50 levy, $80 in total. The 15% is an example, not a claim about any country.
The guide names two cases where the credit is not available: the tax authority found the income before you declared it, or you hold dual citizenship.
What to prepare from IBKR
You need purchase dates and amounts, sale dates and amounts, and commissions. They are in your annual IBKR statement; see how to export an IBKR statement. List every position you closed during the year. If you bought the same holding in several lots, ask your adviser how to count the cost for your case.
What we could not confirm
We could not open the ДПС pages with the deadlines, so verify the last filing day yourself. We do not state a dividend rate, currency conversion rules or loss treatment, because we could not open primary sources for them.
Why sales matter for rebalancing
Every sale at a gain is a taxable event. Rebalancing by selling part of a winner costs 23% of the gain for a Ukrainian resident. Some investors rebalance with new deposits instead, directing new money into underweight holdings so nothing is sold. How much that saves depends on your numbers.
Where AlphaPulse fits
AlphaPulse does not compute taxes or file declarations. It reads your IBKR statement, grades the portfolio from A to F, shows what your ETFs really hold, and suggests where your next deposit could go among positions you already own. The first check is free and needs no account.