Ukrainian tax residence for those living abroad: the 183-day rule and double taxation in 2026

Leaving the country alone does not make you a tax non-resident of Ukraine. The status is determined not by the place where you are physically located, but by the criteria of Article 14.1.213 of the Tax Code of Ukraine (TCU). As long as you remain a resident, Ukraine taxes your worldwide income — salary from a foreign employer, freelancing, rent, dividends, profit from the sale of assets.

How residence is determined: four criteria in turn

The criteria are applied sequentially — the next one is triggered only when the previous one did not give an unambiguous answer:

1. Permanent home (place of residence). If you have a permanent home only in Ukraine — you are a resident. If you have a home both here and abroad — we move on to the next criterion.
2. Centre of vital interests. Where the personal and economic ties are closer. As a sufficient (though not exclusive) indicator, the law names the place of permanent residence of family members in Ukraine; registration of a person as a sole trader (FOP) may also be taken into account as an indicator of economic ties with Ukraine.
3. 183 days. If the centre of interests cannot be determined, you are a resident of Ukraine provided you stay here for at least 183 days during the calendar year (the day of arrival and the day of departure are counted).
4. Ukrainian citizenship. If the previous criteria also gave no answer, citizenship is decisive: a citizen of Ukraine is considered its resident.

It is precisely because of the fourth criterion that many Ukrainians abroad remain residents of Ukraine even after several years of living in another country — as long as they have not become tax residents of that state and retain a home or family in Ukraine.

How much a resident pays: 18% + 5%

A tax resident pays on all worldwide income:

• 18% PIT (personal income tax);
• 5% military levy — for income other than salary (and most foreign receipts are exactly this kind), the rate was raised from 1.5% to 5% from 1 January 2025; for salaries the increase took effect earlier — from 1 December 2024.

Together — about 23% on typical foreign income (salary, freelancing, rent) that has not been taxed by a tax agent in Ukraine. For certain types of income the rates are different: for example, foreign dividends are taxed at a rate of 9% PIT + 5% levy (14% in total).

Double taxation: when and where you pay

If you have become a tax resident of another country, it too may tax your income. To avoid paying twice, the mechanism of double taxation avoidance conventions applies. Ukraine has agreements in force with over 70 countries (including Poland, Germany, the Czech Republic, Spain, the United Kingdom, the USA, Canada). The agreements with russia and belarus have been terminated (the agreement with russia — by Law No. 2277-IX, ceased to be in force from 1 January 2023).

A foreign tax credit against the Ukrainian PIT is possible only under two conditions:

• a convention is in force between Ukraine and the country of the income;
• you have a certificate from the foreign tax authority on the amount of income received and tax paid, legalised (apostille) and with a notarised translation into Ukrainian (a requirement of the State Tax Service; under Art. 13.5 of the TCU, legalisation of the certificate is mandatory).

Two limitations that are often forgotten:

• The credit is limited to the amount of the Ukrainian PIT (18%). If you paid more abroad — Ukraine does not refund the difference.
• The military levy (5%) cannot be credited. It is paid in Ukraine in full, regardless of the tax paid abroad.

Example 1. Salary from a Polish employer

You are a resident of Ukraine, you work in Poland, where tax was withheld from your income at Polish rates. In Ukraine: the 18% PIT is reduced by the amount of tax paid in Poland (under a certificate with an apostille and a notarised translation), but if the Polish tax is ≥ 18%, no additional PIT is required. You still pay the 5% military levy in full.

Example 2. Freelancing for a foreign client without paying tax abroad

If no tax was withheld abroad (for example, a payment to an account without a tax agent), there is nothing to credit. In Ukraine you declare the income and pay 18% + 5% = 23% in full.

Declaration and deadlines

• By 1 May — file the declaration of property status and income for the previous year.
• By 1 August — pay the assessed PIT and military levy.
• If at the time of filing there are no supporting documents on the foreign income and tax paid, submit an application to the supervisory authority — the deadline for filing the declaration is postponed until 31 December of the following year (clause 170.11.2 of the TCU).

How to stop being a resident of Ukraine

Leaving alone is not enough. To change the status, you need to remove the indicators of residence under the criteria of Art. 14.1.213:

• not have a permanent home and centre of vital interests in Ukraine (relocation of the family, closure of the sole trader registration);
• spend more than 183 days outside Ukraine;
• become a tax resident of another state (obtain the relevant status there).

The supervisory authority considers each case individually based on the documents and confirmations submitted. This is not a sensitive military or consular topic — it is a documented tax procedure; in complex situations, consult a tax adviser.