Investment Policy Monitor
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share
Latest publications
International investment agreements trends: the increasing dichotomy between new and old treaties
Read more- Home >
- Investment Policy Monitor >
- Ukraine - Introduces tax and customs incentives for residents of industrial parks
Ukraine
Introduces tax and customs incentives for residents of industrial parks
18 Jul 2022On 21 June 2022, the Parliament of Ukraine introduced additional tax and customs incentives for the residents of industrial parks. The amended Tax Code and Customs Code provide for the following incentives: - An exemption from income tax for 10 years, subject to some conditions; - An exemption from import VAT and customs duties on new equipment and its components for a period of 5 years without the right of alienation, lease, or other rights to third parties; - Local governments have the right to establish exemptions from the tax paid in the relevant territory from non-residential real estate located on the territory of the industrial park; - Local government can reduce land tax rates or exempt from paying land tax.
The changes entered into force on 18 July 2022.
-
Type:
- Treatment and operation (Corporate taxation)
- Promotion and facilitation (Investment incentives, Special economic zones)
- Promotion and facilitation (Investment incentives, Special economic zones)
-
Industry:
- Not industry specific
-
Sources:
- zakon.rada.gov.ua, LAW OF UKRAINE On amendments to the Tax Code of Ukraine to create favorable conditions for the activities of industrial parks in Ukraine, https://zakon.rada.gov.ua/laws/show/2330-20#Text, 21 Jun 2022
- Lexology, New incentives for industrial parks, https://www.lexology.com/library/detail.aspx?g=9e4f3388-511e-4ea9-ad63-f64562069664&utm_source=Lexology+Daily+Newsfeed&utm_medium=HTML+email+-+Body+-+General+section&utm_campaign=Lexology+subscriber+daily+feed&utm_content=Lexology+Daily+Newsfeed+2022-07-25&utm_term=, 21 Jul 2022
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share
Latest publications
International investment agreements trends: the increasing dichotomy between new and old treaties
Read more