Ukrainian position
Under TCU Art. 14.1.213, residency turns on home, centre of vital interests, and days. Citizenship is the last step. A Ukrainian resident declares worldwide income and pays 18% income tax and the 5% military levy, with a foreign tax credit only against income tax.
Which other rules apply
You should also take into account the U.S. rules on taxing citizens wherever they live, U.S. relief rules for foreign taxes, and the provisions of the Ukraine–U.S. treaty — this article does not cover them in detail.
Practical steps
- Assess whether you meet the Ukrainian residency test.
- Keep Ukrainian tax payment records for use in your U.S. filings.
- If you own a foreign company, check Ukrainian CFC rules as well.
Read more in the guide. Related: Worldwide income, Treaty tie-breaker.
