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% |
| Vergi mukimliği | varıştan itibaren — Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days |
| Yolunuz | None realistic — Full-scale war; investor/TRP routes exist on paper but not realistic |
| İklim tipi | warm-summer continental · -1.1° / 26.2° (Kyiv) |
Residence programmes in Ukraine
Active programmes
- Temporary Residence Permit for Foreign Investors (company founder) — Yatırım 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 — Yatırım 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?
varıştan itibaren. 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
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.