Citizens submitted 13.5 thousand declarations, declaring almost 22 billion UAH of income received from sources outside Ukraine during this year’s 2025 income declaration campaign, as of August 1, 2026. This was stated by Deputy Head of the State Tax Service Serhii Lyseiuk during the III International Forum of World Ukrainians.

He noted that a significant number of Ukrainians are currently abroad, so taxation of foreign income and avoidance of double taxation remain relevant.

According to Ukrainian legislation, resident individual who receives income from foreign sources must include it in the total annual taxable income and submit annual property status and income declaration. Foreign income, particularly may be salary, remuneration for work or services, dividends, interest, royalties, inheritance, gifts, winnings, income from the sale of property or investment assets abroad. 

Such income is subject to the personal income tax at the 18 percent rate, as well as military levy at the 5 percent rate, except for certain cases specified in the Tax Code. At the same time, Ukrainians can avoid double taxation of the same income. Ukraine has international treaties on the avoidance of double taxation with more than 70 countries and exchanges information with 84 foreign competent authorities.  

If international treaty provides for the possibility of crediting taxes paid abroad, the payer may reduce amount of the annual personal income tax liability by the amount of such tax. To do this, it is necessary to obtain from the competent authority of the foreign state relevant certificate on the amount of paid tax and levy, taxation base and/or object. 

Separately, Serhii Lyseiuk drew attention to the situation of citizens who are abroad under temporary protection. Monetary or humanitarian assistance received from foreign governments or charitable organizations does not require declaration and taxation. At the same time, if a person receives any other income, it must be declared according to legislative requirements.

For citizen’s convenience, particularly those who are abroad, the State Tax Service has provided the opportunity to submit declaration in the electronic form through the taxpayer’s Electronic cabinet.

Citizens and legal entities can also obtain from the controlling authority certificate confirming status of tax resident of Ukraine, which is used to apply provisions of international treaties on the avoidance of double taxation.