Criteria for a tax resident in Ukraine

If you already know the criteria for tax residence in Ukraine, just proceed to the selection of the object of taxation relevant to you. Or read below for details on the criteria for tax residency in Ukraine.

As a general rule, individuals who have a place of residence in Ukraine are recognized as tax residents (Article 14 of the Tax Code of Ukraine, hereinafter referred to as the TC U).
If there is also a place of residence in another country, a person is recognized as a tax resident of Ukraine if his place of permanent residence is in Ukraine.
If a person also has a place of permanent residence in another country, then he is recognized as a tax resident of Ukraine if the center of his vital interests is in Ukraine. At the same time, the place of permanent residence of his family members or the place of his registration as a business entity or self-employed person (with the exception of registration as an e-resident) is recognized as the center of vital interests.
If it is impossible to determine the state in which a person has a center of vital interests, or a person does not have a place of permanent residence, then a person is recognized as a tax resident of Ukraine if he spends at least 183 days in this country during a calendar year.
If the above criteria do not allow determining the tax status, then a person is recognized as a tax resident if he has the citizenship of Ukraine (including if he has citizenship of another country).

As you can see, the criteria for determining tax residency almost completely correspond to the algorithm provided for in the OECD Model Tax Convention.

Please note that by virtue of paragraph 179.3 of Art. 179 of the TC U, tax residents who travel abroad for permanent residence are required to submit a tax return to the tax authority no later than 60 calendar days prior to departure. The controlling body within 30 calendar days after receipt of the tax declaration is obliged to check the declaration, tax payment and issue a certificate on such payment and on the absence of tax liabilities for this tax, which is submitted to the customs control authorities at the time of crossing the customs border and is the basis for customs procedures .

The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.

If the tax status established on the basis of a double taxation treaty differs from that established in accordance with the Tax Code, the provisions of the tax treaty shall apply. Thus, if an individual is considered a tax resident of a foreign state within the meaning of a tax treaty, he or she is considered a non-resident in Ukraine.

Regardless of whether the criteria for recognizing you as a tax resident of Ukraine are met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

When evaluating the above criteria for tax residency, a person may cease to be a tax resident of Ukraine or, conversely, become one. At the same time, since the fulfillment of the criteria is assessed for a calendar year, a change in the country of residence will affect the taxation of income received throughout the year.
Changing the tax status is relevant primarily in a situation where the tax is calculated and paid by the tax agent, since he pays the tax as income is paid.

Since the procedure for calculating income tax depends on the type of income of an individual, therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Ukraine or have income from special regime activities in Ukraine or property in Ukraine, then go to the page for choosing the object of taxation relevant to you.

Regardless of whether the criteria for recognizing you as a tax resident of Ukraine are met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.