• Getting a Work Permit in Ukraine.Read more.
• Getting a Temporary Residence Permit in Ukraine. Read more.
• Information on residency and taxable status. Read more.
• How to get help to confirm applicable tax residency status. Read more.
• Declaring personal income in Ukraine (calculating income tax, preparing and submitting tax documents).

Contact: Nataliya Oksenyuk

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Getting a Work Permit in Ukraine

A work permit is not required for foreigners who are permanent residents of Ukraine, foreign entrepreneurs, or foreigners who have civil contracts with their employer, and in other cases as stipulated by statute and international treaties.

Those individuals who head enterprises are defined as workers, and before they may work in Ukraine they must receive a work permit from the local area (city or raion) employment center.

The issuance of work permits is regulated by the statute “On Approval of Foreigners and Stateless Persons for Work Permits in Ukraine”, approved by the Ukrainian Cabinet of Ministers.

Remember, a foreign citizen’s work permit must be verified to ensure that he is not an illegal alien. The employer will be held solely liable for each case of hiring foreigners to work with valid work permits.

To apply for a work permit, the following documents must be submitted to the employment center:

• Application; 
• Justification for the employment of foreigners and arrangements for their work and accommodations; 
• Copy of the draft contract with between foreign and Ukrainian business for a specific scope of work or services; 
• Notarized copies of the charter and certificate of registration for the Ukrainian business; 
• Information about the employee’s planned duties; 
• Copy of the draft contract between employer and employee (foreign national) 
• Copies of educational qualifications for prospective employee; 
• Certificate of payment of all relevant taxes and fees from the state tax office; 

For applications for work permits (including renewals), there is a fee that shall be paid to the employment center.

Legally, the employment center may deny a work permit on the following grounds:

1. If submitted permit documents contain information that the application is against Ukrainian law or international treaties;
2. If the work contract for foreigners provides for conditions worse than for comparable citizens of Ukraine;
3. If there is evidence that the foreigner or the employer knowingly submitted false information or documents;
4. If the foreigner intends to take a position or engage in work which is the law requires to be performed by a citizen of Ukraine;
5. If the foreigner violates the laws of Ukraine while in the country;
6. If it has been less than one year from a previous refusal of visa to the same foreigner.

The decision to grant or deny a work permit to the foreigner shall be decided by the employment center within 30 days of submission of all documents.

Work permits are valid for a one year period. It should be emphasized that it usually will take 3-6 months for a foreign worker to receive a work permit from when the employer begins the process.

Work permits may be renewed, and employers must submit documents for such renewal to the relevant employment center no later than one month before the permit’s expiration.

Getting a Temporary Residence Permit in Ukraine

According to Article 3 of the Law of Ukraine No. 3929-XII, “On the Legal Status of Foreigners and Stateless Persons”, foreigners and stateless persons who have immigrated for a permanent residence or temporary employment can receive a permanent or temporary residence permit. Temporary residence permits can only be obtained under a D-class visa or for a person:

• A) Who arrived in Ukraine to work in properly registered international technical assistance projects, under the invitation of government agencies, businesses or organizations who are beneficiaries of such a project, and with a D-class visa issued for ‘International Technical Assistance’;
• B) Who arrived to work in Ukraine by invitation of a properly registered religious organization, and with a D-class visa issued for ‘Work in Religious Organizations’;
• C) Who arrived in Ukraine at the invitation of a properly registered branch, department, office or other governmental organization of a foreign country, and with a D-class visa issued for ‘Working in Public Organizations’
• D) Who arrived in Ukraine at the invitation of an office of a properly registered foreign entity, certified by the Ministry of Economy, and with a D-class visa issued for “Working in the Office of a Foreign Company’;
• E) Who arrived in Ukraine by invitation of a branch or representative office of a properly registered foreign bank, certified by the National Bank, and with a D-class visa issued for ‘Working in the Office of a Foreign Bank’;

(Excerpt from Section 8 of the Rules for Entry of Foreigners and Stateless Persons in Ukraine)

Information on Residency and Applicable Tax Status

According to item ‘C’, paragraph 14.1.123, p 14.1, Article 14 of the Tax Code of Ukraine, individuals who are not residents may be taxed.

Under paragraphs ‘B’, p 12.1.213 § 14.1 CT of the Tax Code of Ukraine, a person who is a resident of Ukraine may be taxed.

If an individual has a residence in Ukraine and in a foreign country, he is considered resident if either the Ukrainian residence is the primary residence or if the person has closer personal and economic ties to Ukraine than to the foreign country. If the country in which the individual has the most vital interests cannot be determined or if the individual has no place of residence in any other country, and has resided in Ukraine for at least 183 days, he will be considered a resident for that tax year.

Under paragraph ‘B”, pp 14.1.213, p 14.1 CT of Article 14 of the Tax Code of Ukraine, an individual’s center of most vital interests can be sufficiently (but not exclusively) determined by the place of residence of members of his family or his registration as a business entity.

If an individual’s residency status cannot be determined by the previous provisions, an individual is considered resident if he is a citizen of Ukraine.

If a citizen of Ukraine also has citizenship of another country, for tax purposes, this person is not entitled to offset any taxes paid abroad for taxes due under the Tax Code of Ukraine or international treaty.

If an individual is stateless, and none of the above conditions apply, his residency shall be determined with reference to international law.

It is sufficient to determine residency based on an individual’s possession of a principal place of residence in Ukraine, or if he is registered as a self-employed person in Ukraine.

According to the Law of Ukraine, No. 2491 “On Immigration”, a permanent residence permit allows an individual to reside in Ukraine but does not confer a resident taxpayer status.

Therefore, a foreigner must document a stay of more than 183 days in Ukraine per calendar year to be considered a resident for tax purposes. 

Executive Order No. 581 “On Confirmation of the Application Form of the Individual Alien for Determination of Resident Status” was issued to regulate the activities of businesses that employ foreigners and stateless persons.

After the tax authority issues a notice in compliance with Order 581, foreigners are considered tax residents of Ukraine and their salary can be taxed in the general manner as prescribed by law.

According to the law of Ukraine, monies originating in Ukraine and paid to non-residents are taxed under the rules and rates set for residents (including the provisions identified above for non-residents).

Because of this, the employer is not required to obtain from the foreign employee a determination of resident tax status. The Tax Code of Ukraine provides that foreigners are responsible for providing documents proving tax residency status to the tax authorities.

All foreigners must submit an annual tax return which indicates both foreign and Ukrainian income starting from the first year they obtain residency in Ukraine.

How to get Help Confirming Applicable Tax Residency Status in Ukraine

Contact the Volyn Investment Promotion Agency by email at This e-mail address is being protected from spambots. You need JavaScript enabled to view it and we can help you to determine what tax residency status applies to you.

Declaring Personal Income in Ukraine

Coming soon.