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Tax Code of Ukraine

14.1.122. non-residents :

a) foreign companies, organizations registered outside Ukraine and their affiliations and permanent establishments registered (accredited, legalized) in compliance with Ukrainian legislation and located in Ukraine;

b) diplomatic missions, consulates and other missions of foreign countries and international organizations in Ukraine that enjoy diplomatic privileges and immunity;

c) natural entities that are not Ukrainian residents.


160.2. The resident or a permanent establishment of non-residents making any payment in favor the non-resident or a person authorized (other than permanent establishment of non-resident in the territory of Ukraine) by the non-resident from the income earned by non-resident in Ukraine from business operations (including remittances into the non-resident‘s accounts in the local currency), excepting the income in 160.3 – 160.6 herein, shall tax such income as specified in 160.1 at the rate of 15% at their cost payable to the budget at the time of such a payout, unless specified otherwise by international agreements of Ukraine with domiciles of persons in whose favor payouts are effected.


291.5. Do not be a single tax payers:

291.5.3. individuals - entrepreneurs who provide leased
land, the total area exceeds 0.2 hectares,
accommodation and / or parts thereof, the total floor area
exceeds 100 square meters non-residential premises (buildings,
buildings) and / or parts thereof, the total area of more than
300 square meters; {Paragraph 291.5.3 § 291.5 of Article 291 as amended
by the Law N 4834-VI ( 4834-17 ) of 24.05.2012}

291.5.7. individuals and legal entities – non-residents;


If you are non-resident and wish to rent out your property in Ukraine legally, please contact us at