Tax Residence Status

Your tax residence status in Ukraine

The following criteria should be considered:

• place of residence, rented or owned, permanent or temporary

• location of your family

• location of source (s) of your income (business/employment/non-employment/registration as a private entrepreneur or a freelancer)

• number of days spent in Ukraine in a calendar year (more than 182 or less)

• [Ukrainian] citizenship

It is better to discuss with tax consultants your expected status before starting an assignment.

Taxable income

• non-residents – Ukrainian sourced income (including income from a foreign employer for work in Ukraine)

• residents – worldwide income

Tax rates

Personal income tax (PIT)

• 18% flat rate – practically all types of income.

• 5% or 9% to ordinary dividends

• very few expenses are tax deductible

Military tax (MT) 

• 1.5% flat rate

• base – all income which is subject to PIT. 

Please contact us for more details whether you qualify as a tax resident of Ukraine.

For compliance check Other compliance matters.