What should Ukrainians know about taxation of income abroad?

If you are a Ukrainian citizen and earn income abroad, it is important to be aware of your tax obligations. Learn how to properly prepare documents and avoid problems with the tax authorities

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If you are a citizen of Ukraine and earn income outside the country, it is important to be aware of your tax obligations. According to the current legislation, you must file a declaration of income and pay the relevant taxes.

💡Do you earn income abroad and don't know how to declare it correctly?

Tax law can be complicated, but our migration lawyers will help you figure it out! Contact us for advice to avoid mistakes and penalties.

What taxes do I have to pay?

Any income earned abroad is subject to taxation in Ukraine. It is taxed at the following rates:

18% - personal income tax (PIT);

1.5% - military duty (applicable only to income received before January 1, 2025).

If income was received in foreign currency, it is converted into hryvnia at the official NBU exchange rate on the day the income is accrued.

In order to avoid double taxation and properly prepare all documents, it is important to have reliable legal support. Our experts will help you obtain a certificate of taxes paid abroad, legalize it correctly, and file a declaration in Ukraine without any hassle. Consulting an experienced lawyer can save you time and money.

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How to avoid double taxation?

If you have already paid taxes abroad, you do not need to pay income tax again in Ukraine. However, it is important that this country has a double taxation agreement with Ukraine.

What do you need to do?

1. Obtain a certificate from the tax office of the foreign country about the taxes paid.

2. Legalize the certificate in the country where the taxes were paid (for example, through a consulate or authorized bodies).

3. Provide the document to the Tax Service of Ukraine.

The amount of tax paid outside of Ukraine is credited in the amount not exceeding the tax that would have been paid in Ukraine.

For example:

- if UAH 100 thousand of tax was paid abroad and UAH 80 thousand is due in Ukraine, no tax is paid in Ukraine;

- if UAH 80 thousand is paid abroad and UAH 100 thousand is paid in Ukraine, an additional UAH 20 thousand will have to be paid.

What should I do if I don't have any tax payment documents?

If you do not have supporting documents, you must submit an application to the Ukrainian tax office at the place of registration and postpone the deadline for filing the declaration until December 31.

Declaration of charitable assistance

If you have been granted temporary protection abroad in connection with Russian aggression, you should consider the following:

- You do not need to file a declaration and pay taxes if you have received monetary or humanitarian aid from foreign governments or charitable foundations.

- It is necessary to file a declaration if you have received other income (for example, salary or freelance income), even if you have also received charitable assistance.

How to file a declaration while abroad?

1. By mail - sending documents with a list of attachments no later than 5 days before the deadline.

2. Bye-mail - through the electronic document management system of Ukraine.

Compliance with tax laws will help you avoid fines and problems with the tax authorities. If you have any doubts, you should consult a tax advisor or check the latest information on the official website of the State Tax Service of Ukraine.

Proper declaration of income abroad is not only about compliance with the law, but also about your financial peace of mind. Our lawyers will help you:

✅ Prepare all the necessary documents without mistakes

✅ Avoid double taxation and unnecessary expenses

✅ Submit a declaration remotely without violating the deadlines

Do not risk your income - seek professional legal support right now! 📩 Consultation is available online - get answers to all your questions quickly and reliably.

We remind you! The Ukrainian government has announced the launch of a pilot project to return refugees from abroad.

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