Ukraine

Individual - Residence

Last reviewed - 30 June 2020

Residents are individuals who have their place of abode in Ukraine. When an individual has a place of abode in another country as well, such an individual is deemed to be a resident of Ukraine if they have a permanent place of abode (domicile) in Ukraine.

If the individual has a domicile in another country as well, they are deemed to be a resident of Ukraine if they have a centre of vital interests in Ukraine. A sufficient, but not exclusive, ground for determining the country of an individual’s centre of vital interest is the place of permanent abode of the individual’s family members.

In the event that the individual’s centre of vital interests cannot be determined, or if the individual has no domicile in any country, they are deemed to be a resident of Ukraine if they stay in Ukraine at least 183 days during the tax year (calendar year).

If residency status cannot be determined based on the above rules, the individual shall be deemed to be a resident of Ukraine if they are a citizen of Ukraine.

Registered freelancers and private entrepreneurs also qualify as Ukrainian tax residents and are subject to Ukrainian tax on their worldwide income.

Non-residents are individuals who do not qualify as residents of Ukraine.