Who must declare foreign income

Обов'язок декларування стосується tax residents of Ukraine, which receive income from sources outside the country. The very fact of staying or receiving funds abroad does not cancel the need to reflect such receipts in the Ukrainian declaration.

At the same time, there are exceptions to the general rule. If a specific type of income is exempt from taxation by Ukrainian legislation or it is stipulated by an international treaty of Ukraine, the procedure for its declaration and taxation may differ.

What income must be indicated in the declaration

Foreign income includes not only wages or payments from the employer. Can be declared dividends, interest, royalties, income from renting and selling property abroad.

In addition, the declaration must include inheritance and gifts received from foreign sources, winnings and other income that a person received outside of Ukraine.

Such receipts are included in total annual taxable income and are reflected in the tax declaration on property and income.

What tax rates apply to foreign income

The main rate Personal income tax is 18%. At the same time, other rates are provided for certain types of income.

In particular, dividends accrued by non-residents are taxed at a rate of 9%.

In addition to personal income tax, foreign income of individuals is subject to taxation military levy at the rate of 5%.

Therefore, when calculating tax liabilities, it is important to take into account not only the amount of income itself, but also its type, as the personal income tax rate may depend on it.

If the tax has already been paid abroad

A tax resident does not need to automatically pay the entire amount of tax a second time in Ukraine, if the relevant income has already been taxed in another state.

The amount of tax paid abroad can be credited when determining the tax liability in Ukraine, if it is stipulated by an international treaty on the avoidance of double taxation.

For this, it is not enough to simply report the payment of tax in another country. When declaring, it is necessary to have a document from the relevant foreign authority, which confirms the amount of income received and the tax paid on it.

Taxes abroad do not cancel the obligation to submit a declaration

It is important to separate two different responsibilities: income declaration and tax payment.

Even if a person has already paid income tax in another country, this in itself does not mean that a Ukrainian tax resident may not show such income in the declaration.

At the same time, after declaration, the tax paid abroad can be taken into account in Ukraine within the limits of the rules established by the relevant international agreement.

How much foreign income have Ukrainians already declared?

During the income declaration campaign for 2025 year Ukrainians filed 13.5 thousand declarations, in which almost UAH 22 billion of income from foreign sources.

In general, according to the results of 2025, citizens declared approx UAH 299 billion in revenues, having submitted almost 176 thousand declarations about property status and income.

These indicators indicate a significant amount of income that Ukrainians receive outside the country and that may be subject to declaration in Ukraine.

What should be taken into account before submitting the declaration

Ukrainians who have income from abroad should collect documents in advance about the source and amount of the funds received, as well as confirmation of payment of taxes in another country.

Special attention should be paid tax residency, type of income and provisions of an international agreement with a specific country. It is these factors that determine whether the income is subject to taxation in Ukraine and what amount of tax can be credited as already paid abroad.