Tax residence in Ukraine for Pakistani taxpayers

Ukraine applies a cascade: a home in Ukraine, then the centre of vital interests, then 183 days in the calendar year, then citizenship. Pakistan may still treat you as resident under s. 82 of the Income Tax Ordinance, 2001; the Ukraine–Pakistan Convention of 2008 decides dual residence, and both countries relieve double tax by credit.

Check your status: Pakistan and Ukraine

Free, no sign-up, about 3 minutes. Conclusion under Pakistan's Income Tax Ordinance, 2001, 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 Pakistan.

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 Pakistan; under the Tax Code you are probably not a Ukrainian resident.
You have no home in Ukraine but have one in Pakistan — 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 Pakistan, 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 Pakistan, 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 Pakistani tax rules

Collision: Ukraine's cascade vs. Pakistan's day and citizen tests. Ukraine looks first at where you have a home, then at the centre of vital interests, then at 183 days in the calendar year, and finally at citizenship. Pakistan's own test (s. 82 of the Income Tax Ordinance, 2001) counts days in its tax year, 1 July – 30 June: 183 days or more makes you resident; a Pakistani citizen with fewer days stays resident unless he or she was present in one other country for more than 182 days and is a resident taxpayer there (s. 82(d)). Both can apply at once — for example a Pakistani citizen with a flat in Ukraine who spends 150 days a year in each country. Art. 4(2) of the Ukraine–Pakistan Convention then decides: permanent home → centre of vital interests → habitual residence (also used if you have a permanent home in neither country) → citizenship → mutual agreement. There is no saving clause: the country that loses under the tie-breaker may tax only income the Convention allows it to tax.
Pakistani citizen living in Ukraine: when Pakistan lets go. As a Pakistani citizen you stop being resident in Pakistan only if, in the Pakistani tax year (1 July – 30 June), you spent fewer than 183 days in Pakistan, more than 182 days in one other country and are a resident taxpayer there (s. 82(d)). Ukraine counts per calendar year, so the periods never coincide. To show the FBR that you are a Ukrainian resident taxpayer, request a certificate of Ukrainian tax residence from the State Tax Service for each year and keep your border-crossing records.

What else to know

Ukrainian–Pakistani dual citizens: the Tax Code denies the foreign tax credit. The Tax Code provides that a citizen of Ukraine who also holds another citizenship is treated, for personal income tax purposes, as a citizen of Ukraine who has no right to credit tax paid abroad under the Code or under Ukraine's international treaties. Read literally, this would deny a credit for Pakistani tax even though Article 22 of the Convention requires one, and treaties take priority over the Tax Code (p. 3.2 TCU; Supreme Court case 160/1061/19). We found no court decision resolving this conflict; seek an individual tax ruling before relying on a credit.
Crediting Pakistani tax in Ukraine: you need a certificate of 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). Pakistani tax can be credited only because a treaty is in force (Art. 22 of the Convention), only up to the Ukrainian tax on that income, and only if you obtain from the Pakistani tax authority a document showing the tax paid and the tax base, legalised unless a treaty provides otherwise. The FBR's Competent Authority issues a certificate of tax paid in Pakistan to non-residents on application (rule 19B). If the document is not yet available, the State Tax Service says the credit can be claimed later, up to 31 December of the following year.
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 Ukraine–Pakistan Convention covers Ukrainian personal income tax and identical or substantially similar taxes imposed after its signature (23 December 2008). We found no official Ukrainian or Pakistani position on whether the military levy is a covered tax, whether Ukraine credits Pakistani tax against it, or whether Pakistan credits it under s. 103.
Ukrainian single tax (FOP) and the Pakistani foreign tax credit. 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% and the unified social contribution (ЄСВ). The single tax is not named among the taxes covered by Art. 2(3) of the Convention. If you are also resident in Pakistan, Pakistan credits only a «foreign income tax» — a compulsory levy substantially equivalent to Pakistani income tax (rule 15) — and whether a turnover-based single tax qualifies has not been confirmed by the FBR. Expect that the credit may be refused.
No Ukraine–Pakistan social security agreement found. We found no social security agreement between Ukraine and Pakistan. Without one, the Ukrainian unified social contribution (ЄСВ) is due under Ukrainian law on work in Ukraine, including for a self-employed FOP, and no certificate of coverage can exempt a posted worker.
Working in Ukraine as a non-resident: 183 days in any 12 months. If you are not a Ukrainian resident (or the tie-breaker makes you a Pakistani resident), salary for work done in Ukraine is taxable only in Pakistan if you are present in Ukraine for no more than 183 days in any twelve-month period, 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)). Self-employed income may be taxed in Ukraine if attributable to a fixed base there, or if it is paid by a Ukrainian resident (or borne by a Ukrainian establishment) and exceeds USD 10,000 in the financial year (Art. 14(1)).
Proving residence: Ukrainian and Pakistani certificates. To claim treaty benefits in Ukraine as a Pakistani resident you need a Pakistani certificate of residence, issued by the FBR's Competent Authority for each tax year (rule 19A), legalised and translated, covering the period in which the income was paid. A Ukrainian resident (including an FOP) can obtain a certificate of Ukrainian tax residence from the State Tax Service, 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). If both countries tax you contrary to the Convention, you can request a mutual agreement procedure within three years (Art. 24).
Pakistani government employees posted to Ukraine. An employee or official of the Federal or a Provincial Government of Pakistan posted abroad stays resident in Pakistan (s. 82(c)). Under Art. 18 of the Convention, government pay is taxable only in Pakistan unless you work in Ukraine and are a Ukrainian resident who is a Ukrainian citizen or did not become resident solely to render the services.

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 Ukraine and the Government of the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Kyiv on 23 December 2008 (with Protocol), as modified by the MLI. 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 — taxed in Ukraine on worldwide income
центр життєвих інтересів: centre of vital interests — where your family lives or where you are registered as an entrepreneur
ФОП: individual entrepreneur registered in Ukraine; may opt for the single tax
військовий збір: military levy, 5% on most income on top of 18% personal income tax
довідка про сплачений податок: certificate of foreign tax paid, required to credit Pakistani tax (p. 13.5 Tax Code)
ДПС: State Tax Service of Ukraine

Questions

Which treaty applies between Pakistan and Ukraine?

The Convention signed in Kyiv on 23 December 2008, in force since 30 June 2011 and modified by the MLI (its tie-breaker in Art. 4(2) is unchanged).

How are the 183 days for salary counted?

Under Art. 15(2) salary for work in Ukraine stays taxable only in Pakistan if you are in Ukraine for no more than 183 days in any twelve-month period, the employer is not Ukrainian and no Ukrainian establishment bears the pay.

How do I credit Pakistani tax in Ukraine?

Declare the income by 1 May and attach a certificate of Pakistani tax paid (the FBR issues one under rule 19B), legalised as required; the credit cannot exceed the Ukrainian tax on that income (Art. 22 of the Convention, p. 13.5 Tax Code).

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).
sub-para. (c) of sub-p. 14.1.213 p. 14.1 Art. 14 of the Tax Code of Ukraine (TCU) (dual citizenship rule) — A citizen of Ukraine who also has the citizenship of another country is treated, for this tax, as a citizen of Ukraine with no right to credit taxes paid abroad (quoted in a State Tax Service brochure, June 2024).
Income Tax Ordinance, 2001, s. 82(d) (inserted by the Finance Act, 2022; consolidated text amended up to 30.06.2026 listed by FBR) — A citizen of Pakistan is also a resident individual if he or she is not present in any other country for more than 182 days during the tax year, or is not a resident taxpayer of any other country. Applies from tax year 2023.
Art. 4(2) Ukraine–Pakistan Convention (2008) — Permanent home; if in both States, the State of closer personal and economic relations (centre of vital interests); if that cannot be determined, or there is no permanent home in either State, the State where the individual habitually lives; if in both or neither, citizenship; if a citizen of both or neither, the competent authorities decide by mutual agreement.
Art. 22 Ukraine–Pakistan Convention (2008) — Ukraine credits Pakistani tax against Ukrainian tax on the same income (para. 1); Pakistan credits Ukrainian tax against Pakistani tax (para. 2); the credit may not exceed the domestic tax attributable to the income taxable in the other State (para. 3); exempt income may be taken into account for the rate (para. 4).
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.
Income Tax Rules, 2002, rule 19B — A non-resident may apply to the Competent Authority of Pakistan for a certificate of tax paid in Pakistan (by deduction, collection or otherwise) for presentation to the tax authority of the country of residence; proof of residence in that country is required.
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.
Art. 2(3)–(4) Ukraine–Pakistan Convention (2008) — Taxes covered in Ukraine: enterprise profits tax and personal income tax; in Pakistan: income tax, super tax and surcharge; also identical or substantially similar taxes imposed after the date of signature (23 Dec 2008).
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).
Income Tax Rules, 2002, rule 15 — For ss. 102 and 103, a foreign levy is a foreign income tax if it is a compulsory tax substantially equivalent to Pakistani income tax; final withholding taxes on dividends or on wages are treated as substantially equivalent. Penalties and interest are not tax.
Income Tax Ordinance, 2001, s. 103 — A resident taxpayer gets a credit for foreign income tax on foreign-source income equal to the lesser of the foreign tax paid and the Pakistan tax on that income (average Pakistani rate × net foreign-source income), computed separately for each head of income; unused credit is not refunded, carried back or forward; the foreign tax must be paid within two years after the end of the tax year.
Art. 15(2) Ukraine–Pakistan Convention (2008) — Salary for work done in the other State is taxable only in the State of residence if the employee is present in the other State for not more than 183 days in aggregate in any twelve-month period, the employer is not resident in the other State, and the pay is not borne by a permanent establishment or fixed base of the employer there.
Art. 14(1) Ukraine–Pakistan Convention (2008) — Income from professional services or other independent activities is taxable only in the State of residence, unless the person has a fixed base regularly available in the other State (only income attributable to it), or the remuneration for the activity in the other State is paid by a resident of that State or borne by a permanent establishment or fixed base there and exceeds USD 10,000 (or equivalent) in the financial year.
sub-p. 162.1.2 TCU — A non-resident is taxed only on Ukrainian-source income.
Income Tax Rules, 2002, rule 19A — A resident who needs a certificate of residence for a treaty country applies to the Competent Authority of Pakistan (FBR, Islamabad) in the prescribed form with proof of foreign income, CNIC, NTN and the latest return; a separate application and certificate for each tax year; decision within 45 days.
Art. 24 Ukraine–Pakistan Convention (2008) (mutual agreement procedure) — A resident who considers that taxation does not accord with the Convention may present the case to the competent authority of the State of residence (or of citizenship, for non-discrimination) within three years of the first notification; the competent authorities endeavour to resolve it by mutual agreement.
Income Tax Ordinance, 2001, s. 82(c) — An individual is a resident individual for a tax year if he or she is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year — regardless of days in Pakistan.
Art. 18 Ukraine–Pakistan Convention (2008) — Remuneration (other than pensions) paid by a State or its subdivisions for government services is taxable only in that State, unless the services are rendered in the other State and the individual is a resident there who is its citizen or did not become resident solely to render the services; government pensions are taxable only in the paying State unless the recipient is a resident and citizen of the other State.
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.

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.
Supreme Court of Ukraine (Administrative Cassation Court), 160/1061/19, 12/02/2020 — A double tax treaty takes priority over the Tax Code (p. 3.2 TCU).
Supreme Court of Ukraine (Administrative Cassation Court), 803/737/17, 17/06/2021 — Income of a Ukrainian resident earned and taxed in Poland may not be taxed again in Ukraine contrary to Art. 24 of the Ukraine–Poland Convention; the court also restated the procedure for crediting foreign tax (Art. 13, p. 170.11 TCU).
Supreme Court of Ukraine (Administrative Cassation Court), 440/10892/21, 03/08/2023 — Treaty benefits were denied because the residence certificate did not cover the period in which the income was received.
Supreme Court of Ukraine (Administrative Cassation Court), 620/7208/24, 18/03/2026 — To apply a treaty at the time of payment it is sufficient to have a residence certificate duly legalised (apostille) and translated in accordance with Ukrainian law.

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

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