The Verkhovna Rada on October 27 supported in the first reading bill No. 15262, which provides for the extension of the increased corporate income tax rate for banks of 50% for 2027. 265 MPs voted for the relevant decision.
This was reported by MP Yaroslav Zheleznyak on Telegram.
The bill provides for keeping the corporate income tax rate for banks at 50% during 2027. Currently, this rate is already in effect in 2026 under the law adopted by the parliament in December 2025.
However, without a new legislative decision, after the end of 2026, the base corporate income tax rate of 25% would have been restored for banks.
In addition to extending the increased rate, the document provides for maintaining restrictions on the accounting of losses of previous years when determining taxable profit.
In the case of final adoption of the bill, banks will not be able to reduce the financial result before taxation by the amount of losses of previous tax periods during 2027.
Such losses will not be cancelled. They can be taken into account to reduce taxable profit starting from January 1, 2028. Current legislation provides for the restoration of this right already from 2027.
Bill No. 15262 was registered on May 20, 2026. Among its initiators is the head of the parliamentary committee on finance, tax and customs policy, Danylo Hetmantsev.
In June, the relevant committee recommended that the Verkhovna Rada adopt the document as a basis and as a whole. The authors of the initiative justified the extension of increased taxation by the need to increase state budget revenues in war conditions.
According to the budget examination of the parliament, the proposed changes may increase revenues to the state and local budgets in 2027-2028.
At the same time, the National Bank has previously warned against the regular extension of increased taxation of banks. The regulator drew attention to possible negative consequences for the capitalization of banking institutions and their ability to lend to the economy.
Currently, the bill has been adopted only as a basis. To enter into force, it must pass further parliamentary consideration, be adopted as a whole and signed by the President of Ukraine.
Based on materials: Yaroslav Zheleznyak, Verkhovna Rada of Ukraine, State Tax Service of Ukraine
