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Most personal income is taxed at a flat 18% PIT plus a 5% military levy, giving an effective headline rate of about 23% on salaries. Employers withhold both at source.
A Group 3 FOP pays just 5% of turnover (3% if VAT-registered) plus the social contribution, instead of 18% + levy. This makes the simplified system very attractive for freelancers and contractors, which is why it underpins much of Ukraine's IT sector.
Primarily if you have a permanent home in Ukraine or your centre of vital interests is there; failing that, if you spend 183 days or more in the country during the calendar year. Residents are taxed on worldwide income.
Yes — tax residents are taxed on worldwide income, though Ukraine's double-taxation treaties usually allow you to credit foreign tax already paid. Non-residents are taxed only on Ukraine-source income.
The standard VAT (ПДВ) rate is 20%, with reduced rates of 7% (e.g. medicines) and 14% (certain agricultural supplies), and 0% on exports.
Dial 103 for an ambulance, or the unified emergency number 112. Emergency care is available to everyone regardless of insurance or residency status.
Yes. Private health insurance valid in Ukraine is generally required to obtain and renew a residence permit, and it is strongly advisable given that many specialist services and medicines are paid out of pocket.
You sign a declaration with a primary-care family doctor under the National Health Service of Ukraine (NHSU). This gives access to the state Program of Medical Guarantees, though many people supplement it with private clinics.
Ukraine has a strong, relatively affordable private sector — chains such as Dobrobut, Boris, and Into-Sana are popular with expats for faster service and English-speaking staff. Costs are far below Western European levels.
It depends entirely on the region. Western and central cities like Lviv and Kyiv are far from the front and function relatively normally, though air-raid alerts occur nationwide. Eastern, southern, and frontline areas carry serious risk. Always check current conditions for the specific city and follow official alerts and shelter guidance.
Households keep power banks, torches, and often generators or batteries, and follow published regional outage schedules. Businesses and 'points of invincibility' provide power and Wi‑Fi, and mobile networks stay largely operational thanks to backup power and Starlink.
In IT, international business, and among younger people, English works, and Russian is widely understood. But daily life is much easier with basic Ukrainian and the Cyrillic alphabet, and making the effort is genuinely appreciated.
Very. Cards, Apple/Google Pay, and QR payments are accepted almost everywhere, and banking apps like monobank and Privat24 handle most bills and transfers. Cash is mainly useful at traditional markets.
Excellent. Nova Poshta's parcel network is fast, cheap, and nationwide, and food and grocery delivery apps operate widely in cities — it's one of the country's standout everyday conveniences.