Salary from a foreign employer
Under treaties based on the OECD model, employment income is generally taxable where the work is physically performed. If you work from Kyiv for a foreign employer, Ukraine generally has the right to tax it.
Dividends and interest
Declared in Ukraine with income tax and the 5% military levy; a foreign tax credit is available only against income tax.
You should also take into account the specific TCU rate for foreign dividends and the withholding rates in the relevant treaty — this article does not cover them in detail.
Freelance or FOP income
Taxed under the FOP regime if you are registered. Your home country may view the same income as taxable if you remain resident there.
CRS
Ukraine has exchanged account data since 2024; CRS 2.0 applies from July 1, 2026. Make sure the residency you certify to banks matches your actual position.
Read more in the guide. Related: Worldwide income, FOP and residency.
