Visas are not required for citizens of many countries for stays of up to 90 days within any 180 day period (for a total of not more than 180 days per year). A complete list of updated visa requirements and the specifics for citizens of different countries can be found on the website of the Ministry of Foreign Affairs of Ukraine.

In December 2019 Ukraine introduced an e-visa platform where citizens of 52 countries are able to get their visas online. You can check whether your country is on the list here and find instruction for e-visa application here.

There are three types of visa:

  • Transit (B type) visas. B type visas are issued if each transit period does not exceed 5 days. B type visas are issued as single/double/multiple entry visas valid for a maximum of 1 year. 
  • Short-term (C type) visas are issued for up to 90 days of stay within every 180 days. C type visas are issued as single/double/multiple entry visas valid for a period from 6 months to 5 years.
  • Long-term (D type) visas are issued in cases of applying for a temporary residence permit and allow to stay in Ukraine for more than 90 days. D type visas are only issued as multiple entry visas.

Hiring foreign nationals

Foreign nationals legally residing in Ukraine have the same rights in terms of employment as Ukrainian citizens. In order to hire a foreign national, an employer should obtain a work permit issued by the employment center, except for the case when such a worker has a permanent residence permit in Ukraine. If the worker is to be employed in the representative office of a foreign company work permit is not required. 

Work permit is generally issued for a period of 1 year. A longer period – up to 3 years – can be granted to the founders of legal entities in Ukraine, IT specialists and highly paid professionals whose monthly salary exceeds 50 minimum salaries established for Ukrainian citizens (UAH 236 150 –  approximately USD 8 757).

Currency control

Ukraine has made a strong move towards a liberal regulation of currency regulations in recent years, marked by the adoption of the Law of Ukraine “On Currency and Currency Transactions” in 2019. The underlying principle is that any cross-border payment, foreign currency purchase or currency exchange transaction is permissible unless expressly restricted in accordance with the law. 

Non-residents enjoy the same rights in respect of foreign currency transactions as granted to Ukrainian residents. 

The Ukrainian national currency, Hryvnia (UAH), is the only lawful means of payment on the territory of Ukraine and UAH is acceptable without any limitations. Foreign investments in Ukraine transactions and repatriation of dividends and other investment profits are among the transactions permitted in foreign currency. Transactions between residents and non-residents may be carried out in both UAH and foreign currency. 

Customs regulation

General customs rules

The customs clearance of goods can be carried out at any customs office regardless of the place of registration of the importer. A business entity must be accredited with its local customs office to conduct import/export operations. The main document required for customs clearance of goods is a customs declaration filed by an importer or by the customs broker.

Importers can declare goods before the goods reach the customs territory of Ukraine or before the goods are delivered to the customs clearance office by means of submitting an advance customs declaration.

The import of goods is subject to Ukrainian VAT at a general rate of 20%, while export of goods is generally subject to 0% VAT.

Authorized economic operator

The concept of the Authorized Economic Operator (AEO) in Ukraine is similar to that of the EU.

Only legal entities that are residents of Ukraine registered with the customs office and participating in the international supply chain will be entitled to apply for the AEO status. Ukrainian companies engaged in cross-border operations in the capacity of, among others, manufacturers, exporters, importers, may apply for the AEO status. 

In order to receive the AEO status the applicant should meet the following criteria:

  • Compliance with customs legislation and taxation rules and absence of criminal offences related to the economic activity;
  • Appropriate record keeping; 
  • Financial solvency; 
  • Proven practical standards of competence or professional qualifications/appropriate security and safety measures.

Within three years after the entry into force, only companies registered for more than three years with the Ukrainian customs office would be entitled to apply for the AEO status.


All tax and duties, rates, exemptions, rules as well as procedures and mechanisms for tax assessment and payments are defined in the Tax Code of Ukraine.

Corporate Profit Tax (CPT)

Resident business entities, foreign legal entities that derive profits from Ukrainian sources and permanent establishments of foreign entities are subject to an 18% CPT rate calculated as the financial results according to Ukrainian and international accounting rules adjusted to certain differences. 

A foreign entity is liable for the payment of CPT with respect to all “Ukrainian-sourced” income, which includes, among other things, interest payments, dividends and royalties.

The Tax Code of Ukraine provides a withholding tax rate of 15% to be withheld by a resident entity or by the permanent establishment of a foreign entity from the amount of any Ukrainian-sourced income, unless otherwise provided by an applicable bilateral double taxation treaty. Ukraine is a party to more than 70 bilateral double taxation treaties.

Permanent establishments of foreign entities are deemed to be independent as taxpayers in Ukraine.

Value Added Tax (VAT)

The sale of goods (services) on and within the customs territory of Ukraine, the import of goods into the customs territory of Ukraine and the export of goods out of the customs territory of Ukraine are subject to VAT. The basic VAT rate is 20% of the contractual value of the relevant goods (services).

Payroll taxes

The general Personal Income Tax (PIT) rate applicable to almost all income received by a resident individual in Ukraine is 18%. Additional Military Tax at 1.5% is levied on the income that is subject to PIT. 

Employers are also liable to make payroll-based Unified Mandatory State Social Insurance Contributions for insured employees to the State Pension Fund at 22% rate. The tax base is capped by 15 the minimum monthly salary.