Ukrainians abroad still have to pay taxes in Ukraine. How to do it
5 February 2024 15:25
Living abroad does not exempt you from paying taxes in Ukraine. 
explains how to do so.
All income of individuals resident in Ukraine is subject to taxation under the rules of the Tax Code of Ukraine, regardless of where it is received. The tax return form, in particular for foreign income in 2023, must be submitted by 1 May 2024. Individuals who fail to file by 1 May may do so later, but will have to pay a fine of UAH 340 for the delay.
The tax authorities recommend that foreign income, including dividends, should be disclosed in the declaration, as well as the country of origin and the currency of the income. Foreign income is taxed at the exchange rate of the National Bank of Ukraine on the day of receipt of such income.
Taxes on foreign income must be paid by 1 August 2024 at the resident’s tax address. This can be done in person, by mail or electronically via the tax service website.
In order to credit taxes paid abroad, this must be additionally indicated by filing a property and income tax return. To do this, you must obtain a certificate from the government agency of your country of residence confirming the amount of tax paid and the object of taxation. This certificate must be legalised at a Ukrainian diplomatic mission in that country.
It should be noted that if Ukraine does not have a double taxation treaty with your country of residence, you must pay taxes in Ukraine as well.
Taxes paid abroad do not reduce the amount of military duty in Ukraine.
