Ukrainian citizens who are abroad and receiving income outside the country must apply to income and pay taxes. This is stated in the Tax Service report.
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which taxes must be paid
any income received received abroad, is subject to taxation in Ukraine. It is taxed on rates:
- 18% – tax on individuals (personal income tax); 1.5% is a military fee (but only for income received before January 1, 2025).
If the income was received in foreign currency, then the amount is transferred to the hryvnia at the Official NBU exchange rate on the day of income.
How to avoid double taxation
If you have already paid taxes abroad, then in Ukraine you will not have to pay income tax again. But it is important that this country has an agreement with Ukraine to avoid double taxation.
What needs to be done
- Get a certificate from a tax foreign country about taxes. To legalize it in the country where taxes were paid (for example, through the consulate or bodies whose powers include the legalization of such documents). Important! The amount of tax paid outside Ukraine is credited in an amount not exceeding the amount of tax that should be paid in Ukraine.
If you paid a tax of 100 thousand UAH abroad, and in Ukraine you are determined to pay 80 thousand UAH. UAH, then the tax in Ukraine is not paid;
If you paid 80 thousand UAH abroad, and in Ukraine it is subject to paying 100 thousand UAH tax, then you will need to pay only the difference – 20 thousand UAH.
What if there are no taxes on taxes
- you must submit an application to the Ukrainian tax at the place of registration and transfer the deadline for submitting the declaration until December 31.
If you have received temporary protection abroad due to Russian aggression, then: You do not need to submit a declaration and pay taxes if you received monetary or humanitarian assistance from foreign governments or charitable funds. you need to submit a declaration if you had other income (for example, salaries or profit from freelance), even if you received charity. Abroad
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by mail – send documents with a description of the investment no later than 5 days before the submission. By e -mail – through the electronic document management system of Ukraine.