Umzug nach Ukraine: Steuern, Aufenthalt und Leben
So werden Sie in Ukraine steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Ukraine the top income tax rate is 23%, dividends are taxed at up to 10% and companies pay 18% corporate tax.
How to move and become tax resident
You can become tax resident in Ukraine from arrival once you take up residence (Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days). The typical route is None realistic: Full-scale war; investor/TRP routes exist on paper but not realistic There are 5 open residence programmes in Ukraine — see the list below.
Living there
Kyiv has a warm-summer continental climate with winter highs around -1.1 °C and summer highs around 26.2 °C. The economy grew +2% in 2025; the IMF forecasts 2% for 2026. Its passport opens about 135 countries without a visa in advance. Security: Russian invasion since 2022; daily missile/drone strikes nationwide; ceasefire talks stalled.
Key facts
| Höchste Einkommenssteuer | 23% |
|---|---|
| Dividendensteuer | 10% |
| Gewinnsteuer | 18% |
| Steuerliche Ansässigkeit | ab Zuzug — Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days |
| Typischer Aufenthaltsweg | None realistic — Full-scale war; investor/TRP routes exist on paper but not realistic |
| Pass | visumfrei oder Visum bei Ankunft in 135 Länder |
| Economic growth | +2% (2025), forecast 2% (2026) |
| Klimatyp | warm-summer continental · -1.1° / 26.2° (Kyiv) |
| Krieg & Konflikte | war — Russian invasion since 2022; daily missile/drone strikes nationwide; ceasefire talks stalled |
| Alle Naturgefahren | 3.6/10 |
| Bankensicherheit | 2/10 · CC |
| Eigentumsschutz | 2.5/10 |
| Warme Wohnungen im Winter | 4/10 |
Aufenthaltsprogramme in Ukraine
- Temporary Residence Permit for Foreign Investors (company founder) — Investition CHF 94'000 · open · 2026-10
- Immigration Permit / Permanent Residence for Investors — Investition CHF 80'000 · open · 2026-10
- Temporary Residence Permit based on Employment — employment · open · 2026-10
- Family Reunion / Immigration as Spouse or Relative — family · open · 2026-10
- Immigration of Persons of Ukrainian Origin — ancestry · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Ukraine to become tax resident?
ab Zuzug. Place of residence (home) in Ukraine; tie-breakers: vital interests, then 183 days Wartime; worldwide income
How much tax will I pay in Ukraine?
In Ukraine the top income tax rate is 23%, dividends are taxed at up to 10% and companies pay 18% corporate tax.
Which residence programmes does Ukraine offer?
Temporary Residence Permit for Foreign Investors (company founder) (CHF 94'000); Immigration Permit / Permanent Residence for Investors (CHF 80'000); Temporary Residence Permit based on Employment; Family Reunion / Immigration as Spouse or Relative; Immigration of Persons of Ukrainian Origin
What is the usual way to move to Ukraine?
None realistic. Full-scale war; investor/TRP routes exist on paper but not realistic
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.