Ukraine (UA)
EU-candidate country with a resilient tech sector, very low day-to-day costs by European standards, rich culture, and a 2026 expat experience shaped by martial law, air alerts, reconstruction, and fast-moving rules.
Leaving Ukraine
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: serve written notice to landlord per your contract terms (3 months for open-ended contracts). If registered as an FOP, begin formal closure at the State Register and DPS. Notify international school of withdrawal. Confirm military travel restrictions do not apply to you (if relevant). Contact PFU to request a pension account statement. 2 months before: notify employer of departure and confirm work permit cancellation will be handled. Check DPS cabinet for any outstanding tax obligations. Cancel private health insurance with 30-day notice. Arrange international health cover (ensure war/evacuation coverage if still in Ukraine). Review NBU currency transfer limits and plan accordingly. 1 month before: cancel utility contracts (electricity, gas, water, internet) with 30-day notice. Notify bank of departure and update mobile/contact details to international numbers. Begin currency conversion within NBU limits. Cancel mobile postpaid if needed; retain one SIM for OTPs. 2 weeks before: photograph apartment thoroughly with dated timestamps. Settle all communal payments and ОСББ charges. Agree deposit return date, amount, and currency with landlord in writing. Final week: conduct joint move-out inspection. Return all keys. Get written deposit return confirmation. Transfer remaining UAH within NBU limits. Keep Ukrainian bank account and DIA/Diia app access active for at least 3–6 months after departure. After departure: file final DPS annual return if applicable (by 1 May of the following year). Monitor NBU regulations for any changes allowing larger fund transfers.
Deregistration
Ukraine has no formal mandatory municipal address deregistration for departing foreign residents. Required steps: (1) DMSU (State Migration Service of Ukraine — Державна міграційна служба України, dmsu.gov.ua): if you held a temporary or permanent residence permit (посвідка на тимчасове або постійне проживання), notify DMSU and surrender your permit card. Failure to cancel can complicate future Ukrainian visa applications. (2) Work permit cancellation: your employer must notify the State Employment Service (Державна служба зайнятості) when your work permit expires or is cancelled. Confirm this has been done in writing. (3) FOP (Фізична особа-підприємець — Individual Entrepreneur): if registered as an FOP, formally close the registration with the Єдиний державний реєстр (Unified State Register) via the Ministry of Justice portal (minjust.gov.ua) or notary. An open FOP generates ongoing single tax obligations regardless of activity or location. (4) Company deregistration: if you operated a legal entity (ТОВ — LLC), complete a formal liquidation through the State Register — this typically takes 2–6 months. (5) DPS (Державна податкова служба — State Tax Service, tax.gov.ua): notify the DPS of your departure and change of residency if you have a РНОКПП (tax identification number — the equivalent of a TIN). (6) Important note on military conscription: since February 2022, Ukrainian men aged 18–60 may face departure restrictions under martial law. If applicable to you or your household, consult an immigration lawyer about current rules before planning departure — the situation may change. Women and children of all ages, and men over 60, face no such restrictions. (7) Employer documentation: obtain your final payslip, pension contribution records (from the Пенсійний фонд portal), and a letter of departure from your employer.
Tax clearance
DPS (Державна податкова служба — State Tax Service, tax.gov.ua) administers personal income tax (ПДФО — Podatkovyy kodeks personalniy dokhid): (1) Residents (180+ days in Ukraine in a calendar year) pay 18% PIT on worldwide income; military levy (military zbir) of 1.5% (rate subject to wartime review) also applies. Non-residents pay 18% PIT only on Ukraine-source income. (2) Employees: income tax is withheld at source by employers. Request your final 4-DF (or 1-DF) withholding certificate from your employer or access it via your DPS taxpayer account (cabinet.tax.gov.ua). (3) FOP (self-employed): if on the 3rd group single tax (єдиний податок — simplified taxation), file your final quarterly declaration and pay any balance before closing the FOP. If on general taxation, file a final individual income tax return. (4) Annual PIT return: employed individuals in Ukraine are not normally required to file an annual return unless they have additional income sources. Self-employed individuals must file the annual return by 1 May of the following year (for the prior calendar year). (5) No general exit tax on unrealised capital gains on personal assets. (6) Outstanding DPS obligations: check your tax debt status at cabinet.tax.gov.ua before leaving — outstanding debts may trigger complications. (7) Ukraine has double-taxation treaties with approximately 70 countries — check whether your home country has a DTA with Ukraine.
Pension portability
PFU (Пенсійний фонд України — Pension Fund of Ukraine, pfu.gov.ua) administers state pension in Ukraine: (1) Contributions: employers contribute 22% of gross salary to the PFU individual account on behalf of employees (since the 2016 reform unifying ERV — Єдиний соціальний внесок). (2) Pension eligibility: retirement age is being raised from 60 to 65 (gradual increase) with a minimum 25-year qualifying period of insurance. (3) Portability: Ukraine has bilateral social security agreements with Germany, Poland, Czech Republic, Slovakia, Hungary, Latvia, Lithuania, Estonia, Moldova, and many CIS countries — these allow combining contribution periods for pension eligibility. Check the full list at pfu.gov.ua. (4) No lump-sum refund for departing foreign workers: Ukraine does not offer a cash withdrawal of pension contributions on departure — contributions remain on your individual pension account and generate a future pension entitlement at retirement age. (5) Obtain a pension account statement (Витяг з пенсійного реєстру) via the DIA app (diia.gov.ua) or from a PFU regional office before leaving — this is your proof of contributions. (6) Non-state pension funds (НПФ — Nedержавні пенсійні фонди): if you enrolled voluntarily in an NPF, contact your fund manager about withdrawal or continuation options.
Health insurance
Ukraine has a public healthcare system undergoing reform (NHSU — Національна служба здоров'я України, nszu.gov.ua): (1) Most expats in Ukraine use employer-provided private health insurance (AXA Ukraine, INGO Ukraine, PZU Ukraine, Uniqa). These policies end on your last working day per policy terms — confirm the exact end date with HR. (2) Private international health coverage: cancel with the required notice period (typically 30 days). Request a certificate of coverage. (3) Arrange international or home-country health insurance before your Ukraine cover ends. Given the ongoing security situation since 2022, ensure your international policy includes war-related and medical evacuation coverage for the departure journey if you are still in Ukraine. (4) Medical records: request copies from your clinic or hospital. Note that Ukraine has introduced an eHealth system (eHealth.gov.ua) — some records may be accessible digitally. English-language summaries require translation from Ukrainian. (5) Prescription medications: collect a 90-day supply for essential medications. Some medications widely available in Ukraine (including generics) may not be available in the same formulations abroad.
Bank account
Ukraine's major banks include PrivatBank, Monobank (issued by Universal Bank), Oschadbank (state), PUMB, OTP Bank Ukraine, and Raiffeisen Bank Aval. Ukrainian currency is the hryvnia (UAH): (1) Keep accounts open for 2–4 months after departure to receive: final salary, PFU/NPF pension correspondence, rental deposit return, and tax refunds. (2) Currency controls: since March 2022, the National Bank of Ukraine (NBU, bank.gov.ua) has maintained significant foreign currency restrictions — limits on cash withdrawal amounts, limits on international transfers, and restrictions on FX conversion. Rules change frequently. Check the current NBU regulations before planning large fund transfers. (3) International transfers: international SWIFT transfers are available from some Ukrainian banks for individuals but are subject to NBU limits and may require documentation. Check with your specific bank and the NBU portal for current rules. Monobank and PrivatBank have developed international card functionality for Ukrainian nationals abroad. (4) Update your registered mobile number to an international number before cancelling your Ukrainian SIM — bank and DIA app OTPs require your registered number. (5) Close accounts you will not maintain in person before departure — include a zero-balance confirmation in writing. (6) Currency conversion: convert UAH to foreign currency within NBU limits before transferring or withdrawing for departure.
Utilities
Cancel all utility contracts before your move-out date: (1) Electricity: utility billing in Ukraine is managed through regional distribution companies (oblenergos) and the Єдина квитанція (unified payment) system in major cities. Contact your distribution company (e.g., ДТЕК in Kyiv) to cancel your account and request a final meter reading. Photograph the meter on your last day. (2) Gas: Naftogaz Ukraine (naftogaz.com) or regional gas suppliers. Cancel at the local office or via the digital portal. Final meter reading required. (3) Water: municipal water utilities (Kyivvodokanal in Kyiv, regional providers elsewhere). Cancel at the local utility office. (4) Central heating: many Ukrainian apartments use centralized heating (teplopostachannia) — billing is through your utility management company. Settle any outstanding centralized heating charges before moving out. (5) Internet/telecommunications — Kyivstar, Vodafone Ukraine, lifecell; broadband providers include Triolan, Volia, OGO: check contracts for notice periods (typically 30 days). Return rented routers. Get cancellation confirmation in writing. (6) Mobile phone — Kyivstar, Vodafone Ukraine, lifecell: cancel postpaid in store; prepaid can lapse. Retain one number for OTPs. (7) Communal payments (комунальні платежі): in many Ukrainian apartment buildings, communal services (elevator, cleaning, building management) are billed separately through the building's ОСББ (co-owners association) — settle all ОСББ charges before departure.
Rental contract
Ukrainian rental law is governed by the Civil Code of Ukraine (Articles 810–826) and the Law "On Tenancy of Dwellings." Key rules: (1) Notice period: for open-ended rental agreements, the tenant must give 3 months written notice to terminate (unless the contract specifies otherwise). For fixed-term leases, the agreement ends on the specified date; early termination requires landlord agreement or may incur a penalty. In practice, many Kyiv and major-city expat leases specify 30–60 days notice — check your specific contract. (2) Written notice: provide notice in writing (email with read confirmation or registered letter — рекомендований лист). (3) Move-out inspection: conduct jointly with the landlord. Photograph and video every room, appliance, and meter reading with timestamps. Ukrainian landlord-tenant deposit disputes are common without documented evidence. (4) Deposit return: the Civil Code requires the deposit to be returned within a reasonable period after the lease ends. Typical practice is 15–30 days after key handover. Deductions for legitimate damage must be itemised. (5) Utility settlements: settle all communal payments, centralized heating, gas, and electricity before key handover — landlords routinely condition deposit return on final utility clearance. (6) Currency: in Kyiv and major cities, deposits are often denominated in USD or EUR (though contracts may specify UAH) — confirm the return currency in writing before departure.
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