La Verkhovna Rada soutient la taxe de 50 % sur les bénéfices des banques pour 2027
La Verkhovna Rada, le Parlement ukrainien, a soutenu en première lecture le projet de loi n° 15262, qui prolonge de 50 % la taxe sur les bénéfices des banques en 2027. Інструмент restricts the ability of banks to offset their taxable income with losses from previous periods, while allowing them to use accumulated losses from 2028.
L'essentiel
- The bill was supported in first reading by 265 votes.
- It extends the 50% bank profit tax rate to 2027.
- Banks will not be able to reduce taxable income by previous-period losses through 2027.
- Accumulated losses may be taken into account for taxation from 2028.
- The parliamentary committee estimates additional budget revenue of about 50 billion hryvnias in 2027.
- Dmytro Hettmantsev said the measure would generate an additional 38 billion hryvnias.
- The bill must pass a second reading before becoming law.
Pourquoi c’est important
The bill could generate substantial additional revenue for Ukraine’s state budget in 2027. It also keeps in place restrictions on banks’ use of past losses to reduce current taxable income, reflecting continued parliamentary scrutiny of banks’ unusually high wartime profits. The proposal is not yet law because it requires a second reading.
Ce qui s’est passé
The Verkhovna Rada supported bill No. 15262 in first reading with 265 votes. The bill, prepared by MPs led by Dmytro Hettmantsev, the chair of the finance committee, extends the 50% bank profit tax rate to 2027 and prohibits banks from reducing taxable income by losses from previous periods. Banks will be able to use accumulated losses for tax purposes from 2028. The parliamentary finance, tax and customs policy committee recommended adopting the bill as a basis and in full. It still needs to pass a second reading.
Ce qu’en disent les sources ukrainiennes
Ukrainian coverage emphasizes the parliamentary procedure, the restrictions on tax-loss deductions and the potential additional revenue for the state budget. The proposal is presented as a way to increase the contribution of banks with exceptional profits, largely generated through transactions involving government securities and National Bank of Ukraine deposit certificates, to the needs of the state and the army.
Là où les récits divergent
Estimates of additional budget revenue from the higher tax in 2027 differ. The parliamentary committee estimates about 50 billion hryvnias, while Dmytro Hettmantsev said the measure would generate 38 billion hryvnias.
Contexte
Banks were taxed at 50% on profits for 2023 and 2024, returned to a 25% rate in 2025, and faced a 50% rate again in 2026. Previous increases generated additional budget revenue, but the National Bank of Ukraine and the Ministry of Finance raised concerns about their potential effect on government bond volumes. In July 2026, the International Monetary Fund recommended ending the 50% rate after 2027 and replacing it with permanent revenue sources. The central bank reported in August 2026 that banks’ net profit had fallen by one-third because of the higher tax.