Moving to Ukraine: taxes, residence and life
How to become tax resident in Ukraine: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 23% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 18% |
| Résidence fiscale | dès l'arrivée — Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days |
| Voie de résidence typique | None realistic — Full-scale war; investor/TRP routes exist on paper but not realistic |
| Type de climat | warm-summer continental · -1.1° / 26.2° (Kyiv) |
Residence programmes in Ukraine
Active programmes
- Temporary Residence Permit for Foreign Investors (company founder) — Investissement CHF 94'000 · 2026-10
Martial law; automatic extension of expired permits ended Feb 2026 (Res. 141). Not realistic during war.
- Immigration Permit / Permanent Residence for Investors — Investissement CHF 80'000 · 2026-10
Open on paper under martial law; consular capacity limited; citizenship needs language test and renunciation.
- Temporary Residence Permit based on Employment — employment · 2026-10
Martial law; not realistic for relocation during war.
- Family Reunion / Immigration as Spouse or Relative — family · 2026-10
Martial law.
- Immigration of Persons of Ukrainian Origin — ancestry · 2026-10
Martial law.
Plan your residence route
Frequently asked questions
How many days do I need to spend in Ukraine to become tax resident?
dès l'arrivée. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.