The Parliament Passes Draft Law No.15262: the Bank Corporate Income Tax Rate Will Remain at 50% in 2027

Press service of the Verkhovna Rada of Ukraine
11 November 2026, 17:31

On 11 November, 2025, the Verkhovna Rada of Ukraine adopted as a whole the Draft Law “On Amendments to Tax Code of Ukraine ‘On Specific Features of Corporate Income Tax on Banks’”  (Reg. No. 15262).

The increased corporate income tax rate of 50% for banks is extended for 2027, maintaining the prohibition on offsetting taxable profit against prior years’ losses.