Moving to Ukraine: taxes, residence and life
How to become tax resident in Ukraine: personal, dividend and corporate tax, 5 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Ukraine the top income tax rate is 23%, dividends are taxed at up to 10% and companies pay 18% corporate tax.
How to move and become tax resident
You can become tax resident in Ukraine from arrival once you take up residence (Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days). The typical route is None realistic: Full-scale war; investor/TRP routes exist on paper but not realistic There are 5 open residence programmes in Ukraine — see the list below.
Living there
Kyiv has a warm-summer continental climate with winter highs around -1.1 °C and summer highs around 26.2 °C. The economy grew +2% in 2025; the IMF forecasts 2% for 2026. Its passport opens about 135 countries without a visa in advance. Security: Russian invasion since 2022; daily missile/drone strikes nationwide; ceasefire talks stalled.
Key facts
| Top income tax | 23% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 18% |
| اقامت مالیاتی | از ورود — Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days |
| مسیر شما | None realistic — Full-scale war; investor/TRP routes exist on paper but not realistic |
| گذرنامه | بدون ویزا یا فرودگاهی به 135 کشور |
| Economic growth | +2% (2025), forecast 2% (2026) |
| نوع اقلیم | warm-summer continental · -1.1° / 26.2° (Kyiv) |
| جنگ و درگیری | war — Russian invasion since 2022; daily missile/drone strikes nationwide; ceasefire talks stalled |
| همهٔ مخاطرات طبیعی | 3.6/10 |
| استحکام بانکی | 2/10 · CC |
| حمایت از مالکیت | 2.5/10 |
| خانههای گرم در زمستان | 4/10 |
Residence programmes in Ukraine
- Temporary Residence Permit for Foreign Investors (company founder) — سرمایهگذاری CHF 94'000 · open · 2026-10
- Immigration Permit / Permanent Residence for Investors — سرمایهگذاری CHF 80'000 · open · 2026-10
- Temporary Residence Permit based on Employment — employment · open · 2026-10
- Family Reunion / Immigration as Spouse or Relative — family · open · 2026-10
- Immigration of Persons of Ukrainian Origin — ancestry · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Ukraine to become tax resident?
از ورود. Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days Wartime; worldwide income
How much tax will I pay in Ukraine?
In Ukraine the top income tax rate is 23%, dividends are taxed at up to 10% and companies pay 18% corporate tax.
Which residence programmes does Ukraine offer?
Temporary Residence Permit for Foreign Investors (company founder) (CHF 94'000); Immigration Permit / Permanent Residence for Investors (CHF 80'000); Temporary Residence Permit based on Employment; Family Reunion / Immigration as Spouse or Relative; Immigration of Persons of Ukrainian Origin
What is the usual way to move to Ukraine?
None realistic. Full-scale war; investor/TRP routes exist on paper but not realistic
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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