Steuern auf im Ausland erzielte Einkünfte: wie viel Ukrainer im Jahr 2025 zahlen müssen

Ukrainer, die im Ausland Einkünfte erzielen, fragen sich oft, ob diese Mittel in der Ukraine steuerpflichtig sind. Aufgrund der Änderungen, die 2025 in Kraft traten, ist es wichtig zu verstehen, welches Einkommen steuerpflichtig ist, wie ausländische Steuern angerechnet werden und wann eine Steuererklärung eingereicht werden muss. Erfahren Sie, wie viel und wie Sie Steuern auf ausländische Einkünfte im Jahr 2025 zahlen können

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Ukrainians who work or receive other income outside the country should bear in mind that their tax obligations to the state do not disappear. In 2025, the rules for declaring and taxing foreign income underwent significant changes, particularly with regard to military tax rates. With reference to the State Tax Service, we explain how much you need to pay, how to declare income from abroad, and what exceptions are provided.

Do you have to pay taxes on foreign income?

Yes. According to Ukrainian law, all individuals who are residents of Ukraine are required to declare their income, regardless of whether it was earned in Ukraine or abroad. This rule also applies to those who are currently abroad but have not lost their tax residency.

Foreign income is considered to be any income received outside the customs territory of Ukraine or in temporarily occupied territories, regardless of the type of activity that generated the income.

How much tax will you have to pay in 2025?

Income received from abroad is taxed in two ways:

▪️ Personal income tax (PIT) — 18%;

▪️ Military tax:

1. 1.5% — if the income was accrued or paid up to and including 31 December 2024;

2. 5% — if the income was accrued or received on or after 1 January 2025.

If foreign income is received in a foreign currency, it is converted into hryvnia at the official exchange rate of the National Bank of Ukraine on the date of its accrual or actual receipt.

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How to declare foreign income?

Persons who received foreign income in 2024 had to submit an annual tax return on their property and income by 1 May 2025.

There are several ways to submit the return:

1. Through the taxpayer's electronic office — using an electronic signature;

2. By post — with notification of delivery and a description of the contents, no later than 5 days before the deadline.

Taxes must be paid by 1 August 2025.

Can taxes paid abroad be credited?

Yes, Ukrainian tax legislation allows foreign taxes to be credited towards tax liabilities in Ukraine. To do this, you must submit:

A certificate from the tax authority of the foreign country indicating:

▪️ the amount of tax paid;

▪️ the tax base or object of taxation.

This document must be legalised, unless otherwise provided by international agreements between Ukraine and the country where the tax was paid.

IMPORTANT: the amount credited cannot exceed the amount of tax that the person is required to pay in Ukraine.

If the documents are currently unavailable, you may apply to the tax authority at the place of registration for a postponement of the deadline for filing the declaration — no later than 31 December of the year following the reporting year.

Is humanitarian aid from abroad taxable?

No, it is not taxable if the following conditions are met:

1. the aid was received as a result of armed aggression by the Russian Federation;

2. the recipient is under temporary protection abroad;

3. the source of the aid is:

4. states or state funds of other countries;

5. international or foreign charitable organisations.

These amounts are not included in the total taxable income until the martial law in Ukraine is lifted.

If a person received only humanitarian aid during the year, they do not need to file a tax return. However, if there were other sources of income, they must be declared in the usual manner.

👉 Visit Ukraine offers professional support from lawyers who will help you adapt your investment strategy to the requirements of Ukrainian legislation. Contact our specialists to get advice or full support in starting and running a business in Ukraine.

Reminder! Foreigners in Ukraine often do not know when they become tax residents. Find out why you need an RNOKPP, what are the risks of double taxation and how to avoid problems with the tax authorities.

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