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% |
| Residenza fiscale | dall'arrivo — Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days |
| Via di residenza tipica | None realistic — Full-scale war; investor/TRP routes exist on paper but not realistic |
| Passaporto | senza visto o visto all'arrivo in 135 paesi |
| Economic growth | +2% (2025), forecast 2% (2026) |
| Tipo di clima | warm-summer continental · -1.1° / 26.2° (Kyiv) |
| Guerra & conflitti | war — Russian invasion since 2022; daily missile/drone strikes nationwide; ceasefire talks stalled |
| Tutti i rischi naturali | 3.6/10 |
| Solidità bancaria | 2/10 · CC |
| Tutela della proprietà | 2.5/10 |
| Case calde d'inverno | 4/10 |
Residence programmes in Ukraine
- Temporary Residence Permit for Foreign Investors (company founder) — Investimento CHF 94'000 · open · 2026-10
- Immigration Permit / Permanent Residence for Investors — Investimento 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?
dall'arrivo. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.