Tax residency and income tax

This page is for Turkish citizens who work, earn income, or live in Ukraine for a long period. The first question determining taxation in Ukraine is whether you are a tax resident (податковий резидент). If you are a resident, you declare your worldwide income; otherwise, you declare only income obtained from Ukraine. Below you will find the residency rule, 2026 tax rates, filing deadlines, and the tax number, which is the first step.

• Under the Ukrainian Tax Code (Податковий кодекс України), an individual is a resident if they have a place of residence in Ukraine (місце проживання) (Art. 14.1.213).
• If they also have a place of residence in another country, the following criteria are considered in order:
  1. Permanent home: the person is a resident if their permanent home is in Ukraine.
  2. Centre of vital interests (центр життєвих інтересів): if they have a permanent home in both countries, the country with which their personal and economic relations are closer is considered.
  3. 183 days: if this cannot be determined or the person has no permanent home in either country, a person who stays in Ukraine for at least 183 days during the tax year is a resident. Arrival and departure days are also counted.
  4. Citizenship: if the matter cannot be decided using the previous criteria, the person is considered a resident if they are a Ukrainian citizen.
• Sufficient (not exclusive) criteria for the centre of vital interests include the place where the family permanently lives or the person's registration as a sole proprietor.
• Under the law, it is sufficient for a person to be considered a resident if they declare Ukraine as their main place of life or register as a self-employed person.
• Ukraine's “e-residency” (е-резидент) status is not sufficient to demonstrate the centre of vital interests.
• In cases of dual residence with Türkiye, the rules of the treaty apply (see U8.2).

• Resident: income earned outside Ukraine is also included in your annual taxable income (Art. 13.3). You declare your foreign-source income in an annual tax return; this income is taxed at 18% (Art. 170.11.1).
• Non-resident: only your Ukraine-source income is taxed. The rates and rules are the same as for residents (Art. 170.10.1).
• Foreigner who becomes a resident during the year: must file an annual tax return at the end of that year. The return must include both Ukraine-source and foreign income (Art. 170.10.4).
• Tax paid abroad: may be credited against tax in Ukraine (Art. 13.4). For this purpose, obtain a document from the tax administration of the country where the income was earned, showing the tax paid and the tax base. The document must be certified in accordance with Ukrainian legislation (Art. 13.5). Türkiye and Ukraine are parties to the Apostille Convention.
• If you have a right to a credit under an international treaty, you calculate the credit amount yourself in the annual tax return (Art. 170.11.2).

• Personal income tax (податок на доходи фізичних осіб): 18% on salaries, remuneration, contractual payments, and other income (Art. 167.1).
• Passive income (such as interest): 18% (Art. 167.5.1).
• Dividends:
  • From companies paying corporate income tax in Ukraine: 5% (Art. 167.5.2)
  • From foreign companies, investment funds, and businesses that do not pay corporate income tax: 9% (Art. 167.5.4)
• 5% and 0%: in situations expressly listed in the law, for example certain inheritances and real-estate sales (Arts. 167.2–167.3).
• Military tax (військовий збір): 5% on individuals' income. The rate was established by Law No. 4015-IX dated 10 October 2024. The Tax Service announced that this rate applies to 2025 income.
• Under the law, the military tax rate will decrease to 1.5% from 1 January following the third calendar year after the year in which martial law ends.
• Your employer (the withholding agent, податковий агент) withholds and pays the tax and military tax on your salary.

• You must file an annual tax return (декларація про майновий стан і доходи) in the following situations:
  • you received foreign-source income
  • you received income from someone who is not a withholding agent
  • you had sole-proprietor or self-employed income under the general system
  • you became a tax resident of Ukraine during the year (foreigners)
  • as a resident, you are leaving Ukraine to live abroad permanently: no later than 60 days before departure
• You do not need to file a return if all your income came from withholding agents, such as a salary solely from your employer in Ukraine.
• Deadline: by 1 May of the year following the year in which the income was earned (Art. 49.18.4).
• Payment: pay the tax shown in the return by 1 August (Art. 179.7).
• Filing methods:
  • in person or through an authorised representative
  • by post: with acknowledgment of receipt and an inventory of contents, at least 5 days before the deadline
  • electronically: through the Tax Service's personal electronic cabinet. An electronic signature is required (see U7.2). The service in the cabinet automatically completes part of the return.

• Every individual taxpayer, whether resident or non-resident, must register in the tax register. For registration, submit the 1ДР form and an identity document (Art. 70.5).
• The tax number is required for the following transactions (Art. 70.12):
  • payment of income to you (you must provide your number to your employer)
  • contracts subject to taxation
  • opening a bank account or electronic wallet
  • customs declarations
  • sole-proprietor registration and licences
  • registration of property and vehicles
• Where do foreigners apply? To the regional offices or Kyiv offices of the State Tax Service (головні управління ДПС). Those with a residence permit may also apply to the office responsible for the address shown on the permit.
• Documents:
  • 1ДР form (registration card)
  • your passport and its certified translation into Ukrainian (shown and returned)
• Application through a representative: the representative's identity document, your identity document or a clear copy, and a notarised power of attorney are required.
• Application from abroad: you may send the form and a copy of your identity document to the Tax Service by post. Your signature on the form and the power of attorney must be certified in accordance with the law. Documents issued by foreign authorities must be certified and accompanied by a Ukrainian translation.
• Fee and processing time: free of charge; 3 business days. If you apply to an office other than the one at your tax address, 5 business days. If there is an error in the form, 10 business days.
• The application can also be submitted through the Tax Service's electronic cabinet.

• Ukraine has a simplified system (єдиний податок) for sole proprietors. For example, in Group 3 the rate is 3% of income for VAT payers and 5% for those who include VAT in the single tax (Art. 293.3).
• Non-resident individuals and companies cannot be single-tax payers (Art. 291.5.7). To use this system, you must first become a tax resident of Ukraine.
• Income of a sole proprietor under the general system is taxed at 18% (Art. 177.1).
• For establishing a sole proprietorship as a foreigner, see U3.2; for establishing a company, see U8.3.

• State Tax Service (Державна податкова служба України)
  • Head office address: 8 Lvivska Square (Львівська пл., 8), 04053 Kyiv
  • Official correspondence telephone: +380 44 272 62 55
  • Hotline: 0 800 501 007 (free within Ukraine); also 0500 501 007, 0770 501 007, 0730 501 007
  • Website: tax.gov.ua
• Applications for a tax number and a certificate of tax residency are submitted to the regional and Kyiv offices of the Tax Service.
• Turkish side: for your tax status in Türkiye, contact the Revenue Administration's Tax Communication Centre (VİMER): 189 (within Türkiye). For details, see U8.2.

• Assuming that 183 days is the only criterion. The 183-day rule is considered only if the permanent-home and centre-of-vital-interests criteria do not produce a result.
• Failing to file a return at the end of the year in which you were a resident of Ukraine.
• Failing to include rental or interest income from Türkiye in your Ukrainian tax return.
• Failing to obtain a certified document to claim a credit for tax paid in Türkiye.
• Forgetting the military tax. The employer withholds it from salary; those who file a return calculate it themselves.
• Failing to file a return 60 days before permanently leaving Ukraine.
• Trying to register for the single-tax system as a non-resident.

• I stayed in Ukraine for fewer than 183 days; can I still be a resident? Yes. The number of days is irrelevant if your permanent home or centre of vital interests is in Ukraine.
• What are the taxes withheld from my salary? 18% income tax and 5% military tax. Your employer withholds both.
• By when must I file the return? By 1 May of the year following the year in which the income was earned. You pay the tax by 1 August.
• Do I need a residence permit for a tax number? No. Foreigners without a residence card may apply to the regional or Kyiv offices of the Tax Service.
• Will I also pay tax in Türkiye? According to the GİB, Turkish citizens who have lived abroad for more than six months by obtaining a work or residence permit are subject to limited tax liability in Türkiye only for their income from Türkiye. Those abroad on behalf of public institutions or companies headquartered in Türkiye are excluded from this rule (see U8.2).
• When will the military tax decrease? Under the law, it will become 1.5% from 1 January following the third calendar year after the year in which martial law ends.

• Ukrainian Tax Code – full text (official legislative portal)
• Ukrainian Tax Service – 2026 tax-return campaign
• Ukrainian Tax Service – Income tax and military tax rates
• Diia guide – tax number card (No. 00321)
• Diia guide – tax residency certificate (No. 00401)
• GİB – Rental income guide for limited taxpayers (2026)