A foreigner in Ukraine meets three sets of money rules. The Tax Code sets the taxes: 18% profit tax for a company, 18% personal income tax, and 15% withheld on dividends, interest and royalties paid abroad. NBU Resolution No. 18 decides which payments may leave the country during martial law. Procedural law decides how a debt or a tax assessment is challenged. Each guide below cites the article and the version it relies on.
Start with the tax number if you have none: a bank, an employer and the company registrar will ask for it first. Then read the guide for your situation.
- How a Foreigner Gets a Tax Number (RNOKPP) in UkraineA foreigner gets a Ukrainian tax ID by filing form 1DR with a passport and its certified translation. Who qualifies, the 3-working-day term, filing from abroad.
- Taxes for a Foreign-Owned Company in Ukraine → 2026Ukrainian company with foreign owners: 18% profit tax, 20% VAT above UAH 1M, 22% payroll contribution, 15% withheld on dividends to a foreign company.
- Ukraine Tax Residency for Foreigners → The 183-Day TestWhen a foreigner becomes a Ukrainian tax resident: home, then centre of vital interests, then 183 days. What changes and the 10-day residency certificate.
- Tax Audit of Your Ukrainian Company → Deadlines to Object and AppealA tax audit report reached your Ukrainian company while you are abroad: 10 working days to object, 10 to appeal the tax notice, the 30-day martial-law option, court.
- Taking Dividends Out of Ukraine → NBU Rules for 2026A Ukrainian company pays a foreign owner dividends in two steps: 15% withholding (or a treaty rate) and an NBU route: EUR 1M a month or a capital limit.
- Bank Account in Ukraine for a Foreign-Owned CompanyWhat Ukrainian banks require from a company with foreign owners: UBO and ownership-structure rules, tax registration, wartime currency limits, why files fail.
FAQ
What is the corporate tax rate in Ukraine?
18% of adjusted accounting profit (Tax Code, para. 136.1). Financial institutions other than insurers pay 25% (para. 136.1-1). Details for foreign-owned companies are in taxes for a foreign-owned company.
How much is withheld on payments to a foreign company?
15% on dividends, interest and royalties, unless a tax treaty sets a lower rate; 6% on freight under charter contracts (paras. 141.4.1, 141.4.2, 141.4.4).
Can profit be sent abroad during martial law?
Yes, through routes listed in paragraph 14 of NBU Resolution No. 18: profit for periods from 1 January 2023 up to EUR 1,000,000 a month per company, or limits built from new foreign capital, loans or defence donations. See taking dividends out of Ukraine.
Do I need a Ukrainian tax number as a foreigner?
If you will receive income in Ukraine, open a bank account, sign a taxable contract or found a Ukrainian company, yes (Tax Code, paras. 70.1, 70.12). See how a foreigner gets a tax number.
When does a foreigner become a Ukrainian tax resident?
When their home or centre of vital interests is in Ukraine; the 183-day count applies only if those tests give no answer (subpara. 14.1.213). See Ukraine tax residency for foreigners.
Key Solutions, an audit and tax firm in Kyiv, handles accounting and tax for foreign-owned companies: tax advice, payments to non-residents, dividends, audits and complaints to the tax authority. Legal Solutions, a Kyiv law firm in the same group, handles tax number registration for foreigners and debt recovery in commercial courts.
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Primary sources
- Tax Code of Ukraine No. 2755-VI, subpara. 14.1.213, paras. 70.1, 70.12, 136.1, 136.1-1, 141.4 (consolidated text with amendments up to Law No. 4967-IX of 3 September 2026) — zakon.rada.gov.ua/laws/show/2755-17 (checked 2026-10-29)
- NBU Board Resolution No. 18 of 24 February 2022, para. 14 (control copy with amendments up to Resolution No. 105 of 15 September 2026) — bank.gov.ua (checked 2026-10-29)