Taxation of individuals in Ukraine

List of taxes (fees) in force in Ukraine for individuals:

• Tax on personal income - Податок на доходи фізичних осіб;
• Military collection;
• Real estate tax - Податок на нерухоме майно;
• Transport tax - Транспортний податок;
• Land tax - Плата за землю;
• Simplified taxation system - Спрощена система оподаткування.

As a rule, the tax status of an individual affects the taxation of his income in the case of personal income tax. However, if a special tax regime is applied, income may be taxed regardless of tax residency. Also, the taxation of property does not depend on the tax status. Select the category of objects of taxation that interests you.

As a rule, the global principle of taxation of income of tax residents is applied in Ukraine. That is, tax residents of Ukraine pay tax on income received from sources both in Ukraine and outside Ukraine. Tax non-residents pay tax only on income from sources in Ukraine (article 162 of TC U). This principle is shown schematically below.

The procedure for determining the source of income has its own characteristics depending on the type of income. Select the income that is relevant to you below and find out the procedure for its taxation, taking into account your tax status (tax resident or non-resident), as well as the requirements of currency control when receiving such income.

Choose the object of taxation you are interested in and familiarize yourself with the procedure for taxation in Ukraine.