Should Ukrainian refugees living in the EU pay taxes in Ukraine: clarification from the Tax Service

Do Ukrainians working abroad have to pay taxes in Ukraine? Clarifications from the Tax Service, income declaration rules and what this means in practice for refugees in the EU in this article

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Ukrainians who left for abroad due to the war and are working in other countries must declare the income received there. At the same time, they do not need to pay taxes in Ukraine again if this income has already been taxed abroad. This is reported by RBC-Ukraine with reference to the clarification of the State Tax Service.

We tell you more about the taxation system of Ukrainians abroad in this article.

In which EU countries is it better for Ukrainians with temporary protection to live, travel and pay taxes – explanations from Visit Ukraine lawyers here.

How is the income of Ukrainians abroad taxed?

Acting Head of the State Tax Service Lesya Karnaukh explained that when submitting a tax declaration, citizens indicate information about their tax status in the country of residence, as well as the amount of taxes already paid there.

If all income was taxed in another country, there are no additional tax obligations in Ukraine.

Under Ukrainian law, only that part of the income that has not been taxed abroad is subject to taxation.

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How is tax information exchanged between countries?

Ukraine is a member of the international system for exchanging financial account data with 121 countries around the world - CRS.

According to Lesya Karnaukh, it was created so that tax authorities of different countries could exchange data on taxpayer accounts and ensure a uniform and fair approach to taxation.

At the same time, the Tax Service emphasizes that such data can be used exclusively for tax purposes. The transfer of information for criminal prosecution or other purposes not provided for by international conventions is prohibited.

What does taxation in Ukraine of refugees living in the EU mean in practice?

- If you work abroad and pay taxes in your country of residence, you do not need to pay them again in Ukraine;

- The declaration must declare foreign income and confirm the amount of taxes already paid abroad;

- Untaxed income may be subject to taxation according to Ukrainian rules;

- Social assistance from foreign countries is not considered income on which taxes must be paid in Ukraine;

- Exchange of financial information between countries is carried out exclusively for tax purposes.

Read in our previous article what income is subject to taxation, how foreign taxes are credited and when to file a declaration.

How many Ukrainian refugees are in the EU?

Tax clarifications remain relevant against the backdrop of a significant number of Ukrainians in the European Union. According to the European Commission, as of the beginning of 2025, about 4.3 million Ukrainian citizens who left the country due to a full-scale war had temporary protection status in EU countries. The largest number of Ukrainian refugees live in Germany and Poland.

It is important for Ukrainian refugees working in EU countries to understand their tax status and income declaration rules. Current legislation allows you to avoid double taxation, provided that taxes have already been paid in the country of residence. At the same time, carefully filling out the declaration and confirming foreign tax payments will help avoid misunderstandings with tax authorities both in Ukraine and abroad.

Reminder! Germany is changing the rules for social support for the unemployed, making the system more stringent. We have already told you what Grundsicherung is, what sanctions will be introduced from 2026, and how these changes will affect Ukrainians in Germany.

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