I worked abroad on a Ukrainian resident certificate. What do I need for...?

Income from abroad, like Ukrainian wages, is subject to taxation at the rate of 18%, and the military levy — 1.5%.

The income received during the year abroad must be reflected in the tax declaration. This declaration must be submitted by May 1 of the following year (clause 170.11 of the Code of Civil Procedure).

When filling out the tax return, you must specify:

• received foreign salary in line 10.7 "Income received from sources outside Ukraine";

• the country from which the income was received;

• the currency in which it was paid;

• the amount of income in hryvnias at the NBU exchange rate effective at the time of receipt of such income (clause 164.4 of the Code of Civil Procedure).

If taxes were already levied on the income while receiving it abroad, you can reduce the amount of personal income tax that must be paid in Ukraine by the amount of such taxes (paragraph 170.11.2 of the PKU).