DoubleTaxationUnited States – Ukraine tax treaty: residence, 183 days, rates
Convention between the Government of the United States of America and the Government of Ukraine for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital (signed 4 March 1994)
- Signed: 1994-03-04
- In force since: 2000-06-05
- Official text
If both countries treat you as resident
- An individual resident in both states is deemed a resident of the state in which he has a permanent home available to him; if he has a permanent home in both states, he is deemed a resident of the state with which his personal and economic relations are closer (centre of vital interests). Art. 4(2)(a) of the Convention
- A resident is any person liable to tax under the laws of a state by reason of domicile, residence, citizenship, place of incorporation or any other similar criterion — so a U.S. citizen living in Ukraine can be resident in both states. Art. 4(1) of the Convention
- If the state of the centre of vital interests cannot be determined, or he has no permanent home in either state, he is deemed a resident of the state in which he has an habitual abode. Art. 4(2)(b) of the Convention
- If he has an habitual abode in both states or in neither, he is deemed a resident of the state of which he is a citizen; if he is a citizen of both states or of neither, the competent authorities settle the question by mutual agreement. Art. 4(2)(c), (d) of the Convention
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in the tax year; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 15(2) |
| Self-employment, business, services | Country of residence; the other country only taxes profits of a permanent establishment (fixed base) there. | Art. 7, Art. 14 |
| Pension | Only the country of residence. | Art. 19(2) |
| State pension (social security) | Only the source country (for pensions, the paying country). | Art. 19(2) |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 18 |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 18 |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. | Art. 10(2)(b) |
| Interest (deposits, bonds, loans) | Only the country of residence. | Art. 11(1) |
| Royalties (copyright, licences) | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12(2) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly (over 50%) from real estate: the same. Other property, including shares: only the country of residence. | Art. 13 |
| Other income | Only the country of residence. | Art. 21(1) |
How double taxation is relieved
- Ukraine: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24
- United States: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24
Data checked: 2026-11-10. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.