Ukraine

{"ftc_utility":"medium","fbar_trigger_notes":"US persons with Ukrainian bank accounts exceeding $10,000 aggregate at any point during the year must file FBAR (FinCEN 114). Ukrainian hryvnia (UAH) accounts at local banks including Privatbank, Oschadbank, and others trigger the requirement. Capital controls and sanctions-related banking restrictions may complicate account access and reporting. FATCA reporting by Ukrainian financial institutions has been limited due to the conflict.","ftc_utility_reason":"Ukraine imposes an 18% flat PIT rate plus 1.5% military levy on worldwide income for tax residents, giving a combined 19.5% rate on earned income. This is below US marginal rates for higher earners, so FTC provides meaningful but not full offset. FEIE may be more advantageous for lower earners. The conflict situation makes consistent tax filing with Ukrainian authorities difficult in practice.","presence_day_count_notes":"Ukraine is under active armed conflict and carries a Level 4 Do Not Travel State Department advisory. The US government advises all Americans to leave Ukraine. Physical presence for 330 days is theoretically possible under tax law but practically not advisable. Americans residing in Ukraine prior to the 2022 Russian invasion who remained or returned may still qualify for FEIE, but the situation is highly irregular. Standard 330-day and bona fide residence tests apply as normal under US tax law for those who do qualify.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":false,"estimated_housing_exclusion_usd":6000,"local_tax_rate_on_earned_income":0.195,"bona_fide_residence_test_applies":false}

{"pension_income":{"notes":"Foreign pension income received by a Ukrainian tax resident is generally subject to 18% PIT plus 1.5% military levy. Treaty relief may reduce or eliminate Ukrainian tax on pensions from treaty partner countries, including the US.","tax_rate":0.18,"locally_taxed":true},"social_security":{"notes":"Under the US-Ukraine tax treaty, US Social Security benefits paid to a Ukrainian resident may generally be taxed only in the US. Ukrainian domestic law does not specifically exempt foreign social security, so treaty application must be confirmed and the relevant treaty article invoked.","locally_taxed":false,"treaty_protection":true},"roth_distributions":{"notes":"Ukraine does not have a specific exemption for Roth IRA distributions. As a Ukrainian tax resident, qualified Roth distributions may still be treated as taxable income under domestic rules unless treaty protection is established. The after-tax nature of Roth contributions is not recognized under Ukrainian domestic law.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"The US-Ukraine income tax treaty (in force since 2000) contains provisions covering pensions and retirement income. US 401(k) and IRA distributions may qualify as pension income under the treaty and could be taxed only in the US depending on residency and treaty interpretation. Where treaty protection does not apply or the individual is a Ukrainian tax resident, distributions would be subject to 18% PIT plus 1.5% military levy domestically. Treaty analysis is required on a case-by-case basis.","tax_rate":0.18,"locally_taxed":true,"treaty_protection":true}}

{"rate":0.18,"notes":"Capital gains are generally taxed as ordinary income at the flat 18% personal income tax rate, plus a 1.5% military levy. No separate capital gains tax regime exists.","details":{"tax_type":"Capital Gains Tax","country_name":"Ukraine","country_iso_code":"UKR","source_references":["PwC Ukraine Tax Summaries","Ukrainian Tax Code"],"last_verified_date":"2026-06-03","general_description":"Ukraine does not have a standalone capital gains tax. Gains realized by individuals on the sale of assets are included in gross income and taxed at the flat 18% personal income tax (PIT) rate. A 1.5% military levy (viyskovy zbir) is applied on top, bringing the effective combined rate to 19.5%. Gains on sale of real property held for more than 3 years and qualifying as a first sale within a calendar year are exempt. Corporate gains are included in taxable profit subject to the standard corporate income tax rate.","corporate_capital_gains":{"rate":0.18,"tax_treatment":"Included in taxable profit and taxed at the standard corporate income tax rate of 18%."},"individual_capital_gains":{"rate":0.18,"exemptions":"First sale of residential real property held more than 3 years within a calendar year is PIT-exempt. Second and subsequent sales in the same year are taxed at 5% PIT plus 1.5% military levy.","military_levy":0.015,"tax_treatment":"Taxed as ordinary income at the 18% flat PIT rate plus 1.5% military levy. First sale of residential property held over 3 years is exempt from PIT but still subject to the military levy.","combined_effective_rate":0.195}}}

{"notes":"Dividends paid to Ukrainian resident individuals are subject to a 5% PIT rate (not the standard 18%) plus the 1.5% military levy, for a combined rate of 6.5%. Dividends from non-residents or from companies taxed at 0% corporate rate are subject to 9% PIT plus 1.5% levy. Non-resident individuals receiving dividends from Ukrainian companies face an 18% withholding tax under domestic law, subject to reduction under applicable tax treaties.","rates":[{"rate":0.05,"type":"flat","notes":"Resident individuals - dividends from Ukrainian companies paying standard 18% CIT. Plus 1.5% military levy."},{"rate":0.09,"type":"flat","notes":"Resident individuals - dividends from companies subject to 0% CIT, or dividends from abroad. Plus 1.5% military levy."},{"rate":0.18,"type":"withholding","notes":"Non-resident individuals receiving dividends from Ukrainian entities - domestic withholding rate before treaty relief."}]}