RNTRC (RNOKPP/TIN) and tax residence in Ukraine: what foreigners need to know in 2025

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

Legal assistance on entry, stay and legalization of foreigners in Ukraine

GET

More and more foreigners are working, investing, or living in Ukraine. However, even with relatively easy entry into the Ukrainian market, many of them face unpredictable difficulties, especially when dealing with the tax authorities.

One of the key reasons is a lack of understanding of the role of the RNTRC (RNOKPP) and the status of a tax resident. This article explains how to avoid problems with the Ukrainian tax authorities.

What is the RNTRC (RNOKPP) — and why is it needed?

The RNTRC (RNOKPP) is a taxpayer registration number that replaced the individual tax number (TIN). Foreigners need it on the first day they have one of the following intentions:

● sign a lease agreement (in many cases, this is mandatory),

● open a bank account,

● work in Ukraine, even remotely or as a sole proprietor,

● purchase real estate, a car, or receive an inheritance,

● register a business or enroll in a university.

Important: obtaining an RNTRC (RNOKPP) does not automatically make you a tax resident of Ukraine. But it is often the first step in this process.

Don't want to miss important updates and useful articles? Subscribe to our weekly newsletter!

Who is a tax resident of Ukraine — and how can you avoid becoming one by accident?

A tax resident of Ukraine is a person who:

1. Has been in Ukraine for more than 183 days within a 12-month period, or

2. Has their center of vital interests in Ukraine (family, main source of income), or

3. Is officially registered as a resident under international agreements.

If a foreigner meets at least one of these criteria, they can be considered a tax resident of Ukraine even without a residence permit. Therefore, they must declare all their income, including that received outside Ukraine.

What does this mean in practice? RNTRC (RNOKPP) ≠ tax residence, but having an RNTRC (RNOKPP) is a signal to the tax authorities. If you have received a tax number but do not report your income, this may raise suspicion. This is especially true if you use a Ukrainian bank account to receive income (even freelance income or transfers from abroad).

What are the risks of not knowing your tax residency?

1. Double taxation: Ukraine may require you to pay tax on income that you have already declared in your country.

2. Penalties for non-declaration: if the tax authorities find that you had resident status but did not file a tax return.

3. Account freezing or tax audits if the RNTRC (RNOKPP) is used without a report on activities.

4. Taxes for several years: If residency is established, you may be charged additional taxes and penalties for 3 years.

Foreign freelancers, IT specialists, and businesspeople are at risk. After all, foreigners working remotely in Ukraine often:

● obtain an RNTRC (RNOKPP) (for example, to open a bank account),

● live in Ukraine for a long time (with a visa, residence permit, or without registration),

● do not understand that they have become tax residents,

● do not declare their income, considering it “foreign.”

As a result, there is a risk of tax claims, especially if they use Ukrainian banks.

What is double taxation and how can it be avoided?

Ukraine has double taxation agreements with more than 70 countries around the world (including most EU countries, the US, Canada, Israel, etc.).

If you are a resident of another country, you can provide a tax residence certificate from your country (a document confirming that you pay taxes there). In this case, Ukraine will not levy taxes a second time, or you will be granted a tax credit.

How can foreigners avoid tax problems in Ukraine?

1. Clearly define your tax status: where are you a resident?

2. Obtain a tax residence certificate from your country and renew it every year.

3. Use the RNTRC (RNOKPP) responsibly — only within the limits that do not give rise to tax obligations in Ukraine.

4. If you have income, hire a tax advisor to file a tax return or notify the tax authorities of your non-resident status.

So,

Do foreigners need an RNTRC (RNOKPP)? Yes, for banks, real estate, work, and sole proprietorships.

Does an RNTRC (RNOKPP) make me a resident? No, but it may be a signal to the tax authorities.

What is a tax resident? A person who is physically or legally tied to Ukraine.

How to avoid double taxation? Submit a certificate from the country where you pay taxes.

When should you be careful? If you work online, live in Ukraine, and have received an RNTRC (RNOKPP).

Advice from a lawyer: Even if you are in Ukraine “temporarily” but use a bank account, rent accommodation, or run a business, consult a tax lawyer. It is much cheaper than a tax audit with additional charges for 3 years.

The Visit Ukraine legal team provides assistance to foreigners who:

● want to obtain or renew their RNTRC (RNOKPP);

● have questions about tax residency;

● want to avoid double taxation;

● need legal assistance in preparing documents or filing declarations.

We will explain how to act legally, what documents to collect, and what to say to the tax authorities so that you can sleep peacefully.

Leave a request on the Visit Ukraine website, and our migration lawyers will help you avoid mistakes that can be costly.

We remind you! An TIN is a key document for legal residence and legal actions in Ukraine. Read about 10 things that foreigners cannot do in Ukraine without an TIN (RNTRC/RNOKPP) in our previous article.

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

We recommend purchasing it for a safe and comfortable trip to Ukraine: 

Visit Ukraine Insurance – insurance covering military risks for entry and travel in Ukraine;

Visit Ukraine Car Insurance – car insurance with extended coverage in Ukraine;

Visit Ukraine Legal Advice – comprehensive legal support on entry to Ukraine;

Visit Ukraine Tickets – bus and train tickets to/from Ukraine;

Visit Ukraine Tours – the largest online database of tours to Ukraine for every taste;

Visit Ukraine Hotels – hotels for a comfortable stay in Ukraine;

Visit Ukraine Merch – patriotic clothing and accessories with worldwide delivery.

© 2018-2025, Visit Ukraine. Use, copying or reprinting of materials on this site is permitted only with a link (hyperlink for online publications) to Visit Ukraine.

All rights reserved.