The State Tax Service in the Poltava Oblast provided clarification on the rules of taxation of income of Ukrainians outside the country. In the context of mass labor migration and temporary stay of millions of Ukrainians abroad, this information is critically important for understanding their obligations to the Ukrainian tax system.
What taxes are paid in Ukraine from foreign income
Any income received by Ukrainian abroad is subject to taxation in Ukraine at the following rates:
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18% - personal income tax (PIT);
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1.5% - military fee (until January 1, 2025).
In case of receipt of income in foreign currency, its amount is transferred to the hryvnia at the official rate of the NBU on the day of accrual.
How to avoid double taxation
If a Ukrainian has paid taxes abroad, a second payment in Ukraine is not required - provided that the country where the income has been received has an agreement with Ukraine to avoid double taxation.
To exercise this right, you need:
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Obtain an official certificate from a foreign tax on payment of taxes;
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To legalize the document in the bodies of the country where the tax was paid (for example, at the Consulate).
Important: Only a part of the tax that is payable under Ukrainian law is credited in Ukraine. That is:
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if more than needed in Ukraine is paid abroad - nothing is paid;
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If less, you have to pay the difference.
What to do if there are no tax documents
In this case, it is necessary to apply to the Ukrainian tax at the place of registration with the application for postponement of the deadline for filing the declaration - it can be submitted by December 31 of the respective year.
Taxes and charitable assistance
Ukrainians who are abroad through the war not obliged to declare and pay taxes if they receive:
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monetary or humanitarian assistance from foreign governments or charitable organizations.
But if there are other income (salary, freelance profit, rent, etc.), the declaration should be submitted - even if the assistance is received.
How to file a declaration from abroad
There are two options:
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by mail - with a description of the attachment, send not later than 5 days before the deadline for submission;
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electronic - through the system of electronic document circulation of Ukraine.
