Ukraine: all programs

Ukraine in brief

Ukraine is the largest country lying entirely in Europe, between Poland, Slovakia, Hungary, Romania, Moldova, Belarus and Russia, with coasts on the Black Sea and the Sea of Azov. The capital is Kyiv, and the major cities are Kharkiv, Odesa, Dnipro and Lviv. Martial law has been in force since 24 February 2022. The economy rests on agriculture and exports of grain and oil, metals, energy and IT, which continues to serve foreign clients. The state language is Ukrainian, and the currency the hryvnia.

This page is mainly for those with a link to Ukraine: Ukrainians abroad who need to understand their taxes and documents, and foreigners who work with Ukrainian companies or are joining family. For a move in search of a calm life Ukraine is not suitable now.

Entry and residence for foreigners in 2026

Permanent residence is granted on the basis of an immigration permit, and citizenship after 5 years of continuous residence with it, with knowledge of Ukrainian, the Constitution and history. Russian citizens have needed a visa since 1 July 2022, and diplomatic relations with Russia have been severed.

How to get there

Since February 2022 civilian airports have been closed, so people enter overland: by train or bus from Poland, Slovakia, Hungary, Romania and Moldova. Trains run, for example, from Przemyśl and Chełm in Poland to Kyiv and Lviv. Male Ukrainian citizens aged 18 to 60 face restrictions on leaving the country under martial law, except for special categories. Before travelling, check the current entry and exit rules on the state border service website.

Taxes, including for those who left

Salaries are subject to 18% income tax and a 5% military levy, and the employer pays a 22% unified social contribution on top. A sole trader on the simplified third group pays 5% of revenue and a 1% military levy. Corporate tax is 18% and VAT 20%. IT companies have a special legal regime with reduced taxes.

For those who left, status matters most. A Ukrainian resident declares worldwide income, and residency is determined by a permanent home, the centre of vital interests and days in the country. To stop being a Ukrainian resident you usually need a tax residency certificate from the new country. More on the page about Ukrainian taxes.

Business and banking

A sole trader or company is registered online through the state e-services app, usually in a day or two. Banks work through mobile apps, and most payments in the country are made by card and instant transfer. A foreigner can fully own a Ukrainian company. Under martial law the national bank restricts payments abroad and currency operations, so the payment structure should be planned in advance.

Property

Foreigners buy flats and houses, but not agricultural land. The deal is handled by a notary who checks title in the state register. Since 2022 housing has become noticeably more expensive in the western regions, where many families and companies relocated, while prices fell in frontline cities. War risk insurance is available only to a limited extent. More on the page about property in Ukraine.

Cities

• Kyiv. The capital and business centre, home to most companies and government institutions.
• Lviv. The largest city in the west, where many IT companies and families relocated.
• Uzhhorod, Ivano-Frankivsk and Chernivtsi. Smaller western cities near EU borders.
• Odesa. A Black Sea port city and grain export hub.
• Dnipro and Kharkiv. Large industrial and university centres in the east.

How we help

We help Ukrainians abroad with tax residency, documents and bank accounts, and foreigners with residence, a company and a bank account in Ukraine. Write in the chat and we will look at your situation and suggest the steps.