Tax residence in Ukraine for Indian residents and NRIs

Ukraine treats you as tax resident if you have a home there; with homes in both countries, if your centre of vital interests is in Ukraine; otherwise after 183 days in the calendar year. India counts only your days in India in its tax year from 1 April. The India–Ukraine Convention of 1999 decides dual residence and exempts many Indian students for up to five years.

Check your status: India and Ukraine

Free, no sign-up, about 3 minutes. Conclusion under Indian income-tax law, compared with the law of Ukraine and the tax treaty.

When Ukraine treats you as a tax resident

The first criterion is whether you have a place of residence (a home) in Ukraine.

If your only home is in Ukraine, you are a Ukrainian resident. If you have homes in both countries, the centre of vital interests decides. Ukrainian law refers to a home in any foreign state; this tool asks about a home in India.

You have no home in Ukraine. If you have no home anywhere, the number of days spent in Ukraine decides.

The Tax Code names two sufficient indicators of the centre of vital interests: where your family lives and where you are registered as an entrepreneur.

FOP (fizychna osoba-pidpryiemets) is the Ukrainian registration of an individual entrepreneur.

Your personal and economic ties with each country are compared.

183 days or more — resident. Fewer — citizenship decides.

The condition is «sufficient but not exclusive»: the tax authority may also weigh other ties.

We check your days in Ukraine: in practice the tax authority and courts rely on border-crossing data.

Under the Tax Code the criteria apply in sequence, and 183 days matter only where the home or centre of interests cannot be determined (Second Administrative Court of Appeal, case 520/23643/24). At the same time the Supreme Court in case 461/1800/17 held a foreigner who spent more than 183 days in Ukraine to be resident.

We check your days in Ukraine: in practice the tax authority and courts rely on border-crossing data.

Your only home is in Ukraine — you are a Ukrainian tax resident.
Your family lives permanently in Ukraine — a sufficient condition for a centre of vital interests in Ukraine.
You are registered as an individual entrepreneur (FOP) in Ukraine — a sufficient condition for a centre of vital interests in Ukraine.
You have declared Ukraine as your main place of residence — a sufficient ground to treat you as resident.
Your centre of vital interests is in Ukraine.
You spent 183 days or more in Ukraine — you are a Ukrainian tax resident.
The earlier criteria gave no answer; as a citizen of Ukraine you are treated as a Ukrainian resident.

When you are a nonresident

Your centre of vital interests is in India; under the Tax Code you are probably not a Ukrainian resident.
You have no home in Ukraine but have one in India — under the Tax Code you are probably not a Ukrainian resident.
The earlier criteria gave no answer and you are not a Ukrainian citizen — you are probably not a Ukrainian resident.
You have no home in Ukraine but have one in India, so under the Tax Code you are probably a non-resident. But you spent 183 days or more in Ukraine — the tax authority may treat you as resident and you would have to rebut this with documents.
Your centre of vital interests is in India, so under the Tax Code you are probably a non-resident. But you spent 183 days or more in Ukraine — the tax authority may treat you as resident and you would have to rebut this with documents.

Where the rules of Ukraine clash with Indian tax rules

Collision: Ukraine looks at home and vital interests, India at days. Under the Tax Code cascade (home → centre of vital interests → 183 days → citizenship) Ukraine treats you as resident and taxes your worldwide income. India decides residence by days only: 182 days or more in India in the tax year (1 April – 31 March), or 60 days plus 365 days in the four preceding tax years; for an Indian citizen leaving India for employment abroad only the 182-day test applies, and for an Indian citizen or person of Indian origin visiting India the 60 days become 120 days (with Indian income above ₹15 lakh) or do not apply at all (s. 6 of the Income-tax Act, 2025). A home or family in India is not itself a test. Both countries can therefore claim you — for example if you rent a flat in Ukraine but spent 182 days or more in India in the Indian tax year. Article 4(2) of the India–Ukraine Convention decides: permanent home → centre of vital interests → habitual abode (also where you have a permanent home in neither State) → nationality → mutual agreement.

What else to know

Indian students and teachers in Ukraine: Articles 20 and 21. Money an Indian student or trainee receives from India for maintenance, education or training is not taxed in Ukraine, nor is employment income up to USD 500 a year if the work relates to the studies or is needed for maintenance; the exemption lasts no more than five consecutive years from arrival (Art. 20 of the Convention). A professor, teacher or researcher at an approved institution is exempt in Ukraine on that remuneration for up to two years from arrival (Art. 21). These exemptions apply to a visitor who was resident in India immediately before coming; whether you are resident in Ukraine is still decided under the Tax Code.
Crediting Indian tax in Ukraine: you need a certificate of Indian tax paid. As a Ukrainian resident you report all foreign income in the annual return (due 1 May of the following year; tax payable by 1 August). Indian tax can be credited only up to the Ukrainian tax on that income (Art. 24(3) of the Convention) and only if you obtain from the Indian tax authority a document showing the tax paid and the tax base, legalised (apostilled) unless a treaty provides otherwise (p. 13.5 TCU). Indian tax is assessed for the tax year from 1 April to 31 March, while Ukraine uses the calendar year, so tax shown for one Indian tax year may relate to two Ukrainian years. We found no official Ukrainian guidance on which Indian document is accepted.
Ukrainian military levy: rate and treaty status. On top of 18% personal income tax, Ukrainian residents pay a 5% military levy on most income, including foreign income (rate in force since 1 December 2024). The levy did not exist when the Convention was signed in 1999; we have not verified whether it is a tax covered by the Convention, whether Ukraine credits Indian tax against it, or whether India gives credit for it under the Convention or rule 76.
How India relieves double taxation of income from Ukraine. If India is your state of residence, it taxes your worldwide income and deducts the Ukrainian tax on income that Ukraine may tax under the Convention — e.g. salary for work in Ukraine beyond the limits of Art. 15(2) — up to the Indian tax on that income (Art. 24(2); s. 159 of the Income-tax Act, 2025). Claim it with Form No. 44 under rule 76 of the Income-tax Rules, 2026, with a statement of the Ukrainian tax withheld (from the employer or the State Tax Service) and proof of payment.
Ukrainian single tax (FOP) and credit in India. A registered individual entrepreneur (FOP) may opt for the simplified system. Group 3 pays single tax of 5% of turnover (3% if registered for VAT), plus a military levy of 1% of income and the unified social contribution (ЄСВ). Registration as an FOP is itself a sufficient indicator of a centre of vital interests in Ukraine under the Tax Code. India gives treaty credit for tax that Ukraine may levy under the Convention; we have not verified whether the single tax on turnover is a covered tax for that purpose — keep payment records and take advice before relying on a credit in India.
Working in Ukraine as a non-resident: 183 days in any twelve months. If you are not a Ukrainian resident (or the tie-breaker makes you an Indian resident), salary for work done in Ukraine is taxable only in India if you are present in Ukraine for no more than 183 days in any twelve-month period commencing or ending in the fiscal year concerned, the employer is not a Ukrainian resident, and the pay is not borne by a permanent establishment or fixed base in Ukraine (Art. 15(2) of the Convention). Otherwise Ukraine taxes the Ukrainian-source salary (sub-p. 162.1.2 TCU).
Proving residence: Indian and Ukrainian certificates. To claim treaty benefits in Ukraine as an Indian resident you need an Indian tax residency certificate (Form No. 43, applied for on the e-filing portal in Form No. 42), apostilled and translated, covering the period in which the income was paid. An Indian payer applying the Convention to a Ukrainian resident needs a Ukrainian certificate of tax residence (s. 159(8) of the Income-tax Act, 2025); the State Tax Service issues it, also for past years. Ukrainian courts will not declare you a non-resident in a stand-alone case — status is decided only in a concrete dispute with the tax authority (see legal positions).
Which India–Ukraine treaty applies. The Convention signed at Kyiv on 7 April 1999 has been in force since 31 October 2001. Since 2020 it is also modified by the MLI (principal purpose test and anti-abuse rules), but not in the residence tie-breaker or the employment article.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Convention between the Government of the Republic of India 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 at Kyiv on 7 April 1999. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

Terms you will come across in Ukraine

податковий резидент (tax resident): a person taxed in Ukraine on worldwide income
центр життєвих інтересів (centre of vital interests): where your closer personal and economic ties are — family or FOP registration suffices
ФОП (FOP): registered individual entrepreneur, often on the single tax
військовий збір (military levy): 5% levy on most income on top of 18% personal income tax
індивідуальна податкова консультація (individual tax ruling): written ruling of the State Tax Service on your situation, including residence
довідка про податкове резидентство (residence certificate): certificate of Ukrainian tax residence for foreign payers and tax authorities

Questions

Which treaty applies between India and Ukraine?

The Convention signed at Kyiv on 7 April 1999, in force since 31 October 2001 and modified by the MLI from 2020. The tie-breaker for individuals is Art. 4(2).

I am an Indian student in Ukraine. Is money from home taxed there?

Under Art. 20 payments from outside Ukraine for maintenance, education or training are exempt, and employment income up to USD 500 a year if related to studies or needed for maintenance — for no more than five consecutive years from arrival.

Can I credit Indian tax in Ukraine?

Yes, up to the Ukrainian tax on the same income (Art. 24(3)), but only with a certificate from the Indian tax authority showing the tax paid and the tax base, apostilled (p. 13.5 Tax Code of Ukraine).

Sources

Legislation and official guidance

sub-para. (c) of sub-p. 14.1.213 p. 14.1 Art. 14 of the Tax Code of Ukraine (TCU) — A resident is an individual who has a place of residence (domicile) in Ukraine.
sub-para. (c) of sub-p. 14.1.213 p. 14.1 Art. 14 of the Tax Code of Ukraine (TCU), para. 2 — If the individual also has a place of residence in a foreign state, he or she is a resident if he or she has a place of permanent residence in Ukraine; if there is also a place of permanent residence in a foreign state, the individual is a resident if his or her personal or economic ties are closer to Ukraine (centre of vital interests).
sub-para. (c) of sub-p. 14.1.213 p. 14.1 Art. 14 of the Tax Code of Ukraine (TCU), para. 3 — If the centre of vital interests cannot be determined, or the individual has no place of permanent residence in either state, he or she is a resident if present in Ukraine for at least 183 days (including the days of arrival and departure) during a period or periods of the tax year.
sub-para. (c) of sub-p. 14.1.213 p. 14.1 Art. 14 of the Tax Code of Ukraine (TCU), para. 6 — A sufficient (but not exclusive) condition for locating the centre of vital interests is the place of permanent residence of the individual's family members or his or her registration as a business entity.
sub-para. (c) of sub-p. 14.1.213 p. 14.1 Art. 14 of the Tax Code of Ukraine (TCU), penultimate para. — A sufficient ground for treating an individual as resident is his or her own determination of the main place of residence in Ukraine, or registration as a self-employed person.
sub-para. (c) of sub-p. 14.1.213 p. 14.1 Art. 14 of the Tax Code of Ukraine (TCU), para. 4 — If residence status cannot be determined under the preceding rules, the individual is a resident if he or she is a citizen of Ukraine.
Tax authority knowledge base (ZIR), category 135.06 — An FOP may obtain a certificate confirming Ukrainian tax residence for any past year (Order of the Ministry of Finance No. 248 of 19.08.2022).
Income-tax Act, 2025, s. 6(1)–(2) — Residential status is determined for each tax year. An individual is resident in India in a tax year if in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four years preceding it.
Art. 4(2) India–Ukraine Convention (1999) — A dual-resident individual is deemed resident of the State where he has a permanent home available; if in both, where his personal and economic relations are closer (centre of vital interests); if that cannot be determined, or if he has no permanent home available in either State, where he habitually resides; if in both or neither, the State of nationality; otherwise the competent authorities settle the question by mutual agreement. Not modified by the MLI.
Arts. 20–21 India–Ukraine Convention (1999) — Students and trainees: payments from sources outside the host State for maintenance, education or training are exempt there, and employment income up to USD 500 (or equivalent) per year if related to the studies or needed for maintenance; no one may claim this for more than five consecutive years from arrival. Professors, teachers and researchers at approved institutions: remuneration exempt in the host State for up to two years from arrival; not for research mainly in private interests.
p. 13.5 Art. 13 TCU (text via urst.com.ua mirror; zakon.rada.gov.ua could not be opened by the research tool) — To credit taxes paid abroad, the taxpayer must obtain from the foreign authority that collects the tax a certificate of the amount of tax paid and of the tax base and/or object; the certificate must be legalised unless an international treaty of Ukraine provides otherwise.
State Tax Service of Ukraine, Ternopil region: brochure on foreign income (February 2026) — Foreign income of residents is taxed at 18% PIT and 5% military levy; the annual return is due by 1 May of the following year and the tax by 1 August; a credit requires a certificate from the foreign tax authority showing the tax paid, duly legalised unless a treaty provides otherwise, and cannot exceed the Ukrainian tax.
Art. 24(2)–(3) India–Ukraine Convention (1999) — India: deduction from Indian tax equal to the Ukrainian tax paid on income which may be taxed in Ukraine, capped at the Indian tax attributable to that income (para. 2). Ukraine: subject to Ukrainian law on the exemption of foreign tax, Indian tax paid under Indian law and the Convention is credited against Ukrainian tax on the same income, capped at the Ukrainian tax attributable to that income (para. 3).
p. 170.11 Art. 170 and Art. 179 TCU — Foreign income of a resident is included in the annual taxable income and declared in the annual return; foreign tax is credited under Art. 13 TCU.
p. 16-1 subsection 10 Section XX TCU (military levy) — Government of Ukraine, 25 Dec 2024: salary, rent, prizes, deposit interest and other individual income are subject to a 5% military levy from 1 December 2024.
Income-tax Act, 2025, s. 159 — The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)).
Income-tax Rules, 2026, rule 76; Forms No. 44 and 45 — A resident gets credit for foreign tax in the tax year in which the income is taxed in India; credit is the lower of the Indian tax on that income and the foreign tax, per source and per country; not against interest, fees or penalties; disputed foreign tax only after settlement (Form No. 45, within 6 months of the month of settlement). Form No. 44 with a certificate of income and tax and proof of payment, within 12 months from the end of the tax year if the return was filed on time; accountant verification if foreign tax is ₹1,00,000 or more. Conversion at the TT buying rate.
p. 293.3 TCU; p. 16-1 subsection 10 Section XX TCU — Group 3 single tax: 3% of income if VAT is paid, 5% if VAT is included in the single tax; military levy for group 3: 1% of income, paid quarterly; ЄСВ payable monthly (secondary source: Buhplatforma, 28 May 2025).
Art. 15(2) India–Ukraine Convention (1999) — Remuneration for employment exercised in the other State is taxable only in the State of residence if the recipient is present in the other State for not more than 183 days in aggregate in any twelve-month period commencing or ending in the fiscal year concerned, the employer is not a resident of the other State, and the remuneration is not borne by a permanent establishment or fixed base of the employer there. For Ukraine the fiscal year is the calendar year; for India the previous year (now the tax year) (Art. 3(1)(k)).
sub-p. 162.1.2 TCU — A non-resident is taxed only on Ukrainian-source income.
Income-tax Rules, 2026, rule 75(3); Form No. 42 (application) and Form No. 43 (certificate) — Application for a certificate of residence for the purposes of an agreement under s. 159(1)–(2), filed on the e-filing portal (replaces Form 10FA): period for which the certificate is needed, basis of the residential status claimed, address in that period, supporting documents; the certificate is issued in Form No. 43.
India–Ukraine Convention: Indian Notification GSR 24(E), 11.1.2002 (English copy on taxsutra.com — secondary source) — Signed at Kyiv on 7 April 1999; entered into force on 31 October 2001 (Art. 30: on the date of the later notification).
MLI synthesised text of the India–Ukraine Convention (Ministry of Finance of Ukraine) — MLI in force for India on 1.10.2019 and for Ukraine on 1.12.2019. For India it affects other taxes for taxable periods beginning on or after 1.4.2020; for Ukraine for periods beginning on or after 1.6.2020. Applied: Arts. 6, 7, 9, 10, 12, 13, 14, 15.
Arts. 162, 167, 170, 179 TCU
State Tax Service explanation on foreign income in 2026 (as reported by Debet-Kredit, 9 Oct 2026) — Foreign income: PIT 18%, dividends from non-residents 9%, military levy 5%; credit for foreign tax only where a double tax treaty provides for it.
Art. 4(2)(a) India–Ukraine Convention — An individual resident of both States is deemed resident of the State in which he has a permanent home available to him; if he has one in both States, of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) India–Ukraine Convention — If the State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either State, he is deemed resident of the State in which he habitually resides.
Art. 4(2)(c)–(d) India–Ukraine Convention — If he has an habitual abode in both States or in neither of them, he is deemed resident of the State of which he is a national; if he is a national of both States or of neither, the competent authorities settle the question by mutual agreement.

Case law

Supreme Court of Ukraine (Civil Cassation Court), 760/12263/23, 31/10/2024 — A foreign national who has lived permanently in Ukraine with his family since 2004, holds a permanent residence permit and a registered place of residence is a resident of Ukraine; the court applied, among others, sub-p. 14.1.213 TCU.
Second Administrative Court of Appeal, 520/23643/24, 17/04/2025 — Where a person's home and centre of vital interests are abroad (UAE), presence in Ukraine of at least 183 days «is not a condition for treating [the person] as a resident of Ukraine»: the criteria are applied in sequence.
Supreme Court of Ukraine (Administrative Cassation Court), 461/1800/17, 03/06/2021 — A Polish citizen who, according to customs data, spent 340 days in Ukraine in a year (more than 183) was held to be a resident of Ukraine; the lower courts' finding of non-resident status was wrong. Days of presence were established from border-crossing records.
Supreme Court of Ukraine (Administrative Cassation Court), 1840/2871/18, 09/07/2019 — The residence criteria of sub-p. 14.1.213 TCU «are not limited to the person's citizenship or place of residence»; «mere citizenship of another state does not confirm the person's status as a non-resident». Once the tax authority has produced evidence, the person must rebut it and prove non-resident status with documents.

Updated 04/11/2026. The result is for information only and is not tax or legal advice. Tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes. Consult a qualified adviser before making decisions.

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