UA-Residency is a private law practice, not a government body, and is not affiliated with or endorsed by the Government of Ukraine. Companies are entered in the Unified State Register by the state registrar, not by us. See our Terms and Conditions.
Company registration in Ukraine for foreigners
A Ukrainian LLC, incorporated remotely by a licensed Ukrainian attorney in Kyiv. One price of $1,050 covering our legal fee and the notary, translation and state charges we pay on your behalf. You do not need to travel, and you do not need to be in Ukraine at any point.
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Incorporation
$1,050
A single, final price for the whole incorporation. Notary, translation and official government charges are already inside it.
Running it afterwards
from $250 + $150
Accounting from $250 per month, alongside a $150 per month legal retainer. Monthly, cancellable, and quoted in writing before the first invoice.
The accounting figure depends on your transaction volume and on whether you are VAT registered. The binding figure for your matter is the one in your written engagement agreement.
What the $1,050 covers
One package: our attorney fee plus every payment we make on your behalf during the incorporation.
- Initial consultation on the difference between the company forms and the tax options open to you
- Drafting the power of attorney
- Organising the translation of the power of attorney, where it was executed abroad, and of the beneficial owner’s passport
- Obtaining a Ukrainian tax number for the beneficial owner
- Providing the company’s registered address for the first three months
- Drafting the corporate documents and having them notarised on your behalf at the public notary acting as state registrar for the incorporation
- VAT registration, where you need it
- Assisting with the opening of a bank account for the new company
Payments we make on your behalf, inside the $1,050: notary fees, translation fees and official government charges.
Incorporation is carried out by the state registrar. We prepare and file, we do not register. You are free to deal with the registrar yourself and pay only the official charges.
How it works
- Consultation. We establish what the company is for, who owns it, and which tax regime fits. This decision is easier to make now than to unwind later, and it is the part most incorporation services skip.
- Power of attorney. We draft it and send it to you. You have it notarised where you live and apostilled, then send us the original by courier and a scan straight away so we can start.
- Translation and your tax number. We translate and notarise the power of attorney and your passport in Ukraine, and obtain your Ukrainian tax number, the RNOKPP. We also handle this as a standalone service.
- Incorporation. We draft the charter and the founder’s decision and have them notarised at the public notary who acts as state registrar. The company appears in the Unified State Register.
- Address, VAT, bank. The registered address is covered for the first three months. We register the company for VAT where you need it, and support the bank account opening.
- Handover. You receive the extract from the register, the charter, and the company’s credentials. Accounting starts from the first month, because payroll reporting for the director is due from day one.
Allow roughly one month end to end. The part you control is how quickly the apostilled power of attorney reaches us; everything after that is on our side.
What we need from you
- A scan of the passport of each beneficial owner.
- Two or three company name options, so we can check availability in the register.
- What the company will actually do, in plain words. We translate that into the correct activity codes.
- The share capital you intend to contribute. There is no statutory minimum for an LLC, but the figure has consequences for how you later fund the company.
- The notarised and apostilled power of attorney, original by courier.
Choosing the company form and the tax regime
These are the decisions that matter, and the ones where a wrong turn costs real money. Everything below is current for 2026 and sourced at the bottom of this page.
Which company form, and the trap with a single shareholder
The standard vehicle is the LLC, in Ukrainian the TOV. Both individuals and companies may be members, and there is no limit on how many members you have. There is no minimum share capital.
One restriction catches people out. A company may not have as its sole member another company that itself has a single owner. If your structure looks like that, the usual fix is a second shareholder holding a small stake, often 1 per cent.
General system or single tax: the numbers for 2026
| General system | Single tax, group 3 | |
|---|---|---|
| What is taxed | Profit | Turnover |
| Rate | 18 per cent corporate profit tax | 5 per cent of turnover if not VAT registered, or 3 per cent plus VAT |
| Military levy | Not applicable at company level | 1 per cent of turnover |
| Turnover ceiling | None | UAH 10,091,049 for 2026 |
| Reporting | Annually if income is UAH 40 million or less, quarterly above that | Quarterly |
The restriction that decides it for most foreign founders. A company cannot use the single tax if legal entities that are not themselves single tax payers hold 25 per cent or more of its share capital. So a Ukrainian company owned by your foreign holding company is on the general system. A Ukrainian company owned by you personally as a foreign individual can use the single tax, because the restriction looks at corporate members, not individuals.
That one sentence is often the difference between 5 per cent of turnover and 18 per cent of profit, and it is settled before incorporation, not after.
VAT
The standard rate is 20 per cent. Exports of goods are zero rated, and reduced rates of 14 and 7 per cent apply to particular categories.
You are not a VAT payer automatically. Registration becomes mandatory once your taxable supplies exceed UAH 1,000,000 over the last 12 consecutive months. You may register voluntarily before that, and it is often worth doing where your customers are VAT registered or where you export and want to recover input VAT.
Payroll: what one employee actually costs in 2026
At least one person has to be on the payroll from the first month, normally the director, and monthly reports are due from day one.
| Item | Rate | Who pays |
|---|---|---|
| Minimum wage, 2026 | UAH 8,647 per month | the base figure |
| Personal income tax | 18 per cent | withheld from the employee |
| Military levy | 5 per cent | withheld from the employee |
| Unified social contribution | 22 per cent, on a base capped at UAH 172,940 per month | paid by the employer on top |
So on a minimum salary the employee receives roughly 77 per cent of gross, and the company pays about 122 per cent of gross in total.
The military levy stood at 1.5 per cent until 1 December 2024, when it rose to 5 per cent. By law it returns to 1.5 per cent from 1 January of the year following the year in which martial law ends.
Director, registered address and bank account
Director. A foreign national cannot serve as director without a Ukrainian work permit. The usual route is a temporary director who is a Ukrainian resident, replaced by you once your own permit is in place. The director signs contracts, controls the bank account and is formally employed with a salary set in the corporate documents.
Address. A company needs a registered address. Ours is included for the first three months, after which you either continue with us or move to your own office.
Bank. The director opens the account. Ukrainian banks run full online banking. Where a company is a member, the bank will require the real ultimate beneficial owner to be identified, so plan for that rather than discovering it at the counter.
Getting money into the company
Two routes are normal. You contribute it as share capital, or a related foreign company pays the Ukrainian company under a genuine service contract. The second is common where the Ukrainian entity is a development or support office.
Both are subject to Ukrainian currency control and to transfer pricing rules where the parties are related, and a service contract has to reflect work actually performed. We settle the mechanism with you before the first payment rather than after the bank queries it.
Questions we are asked
Do I have to come to Ukraine?
No. The entire incorporation runs on the power of attorney you notarise and apostille at home. Some banks prefer to meet the beneficial owner by video call, and a few will ask for a visit, which we tell you before you choose the bank.
How long does it take?
About one month end to end. The registration itself is fast; the time goes on the apostilled power of attorney reaching Ukraine, the translations and the bank.
Does owning a Ukrainian company give me residence?
Not by itself. A company is a vehicle, not a status. It supports two separate routes: a work permit and residence permit as your own company’s employee, and the investment route to permanent residence where you place $100,000 or more into the company. If what you want is simply to live here, the 1-year residence permit is cheaper and faster than incorporating.
Can I be the director myself?
Only once you hold a Ukrainian work permit. Until then a resident director is appointed. This is a legal requirement, not a service we invented.
What does it cost to keep running?
Accounting from $250 per month with a $150 per month legal retainer, plus the registered address after the first three months, plus the payroll cost of at least one employee. Tax itself depends on the regime you chose at the start.
Where these figures come from
- Corporate profit tax 18 per cent, and the UAH 40 million threshold for annual rather than quarterly reporting: Tax Code of Ukraine, articles 136 and 137.5.
- Single tax group 3 at 5 per cent, or 3 per cent with VAT, and the 25 per cent corporate ownership restriction: Tax Code of Ukraine, articles 291.5 and 293.3.
- Single tax group 3 turnover ceiling for 2026, UAH 10,091,049, being 1,167 minimum wages as at 1 January 2026.
- VAT 20 per cent and mandatory registration above UAH 1,000,000 of taxable supplies in 12 consecutive months: Tax Code of Ukraine, article 181.
- Personal income tax 18 per cent; military levy 5 per cent since 1 December 2024 under Law No. 4015-IX, reverting to 1.5 per cent from 1 January of the year following the end of martial law.
- Unified social contribution 22 per cent, base capped at 20 minimum wages, being UAH 172,940 per month in 2026.
- Minimum wage UAH 8,647 per month from 1 January 2026, under the State Budget Law for 2026.
Tax rates and thresholds change, and several of the figures above are indexed to the minimum wage, which is reset every January. We confirm the numbers that apply on the day we act for you. Nothing on this page is tax advice for your particular situation.
Tell us what the company is for and we will tell you how to structure it
CONTACT UA-RESIDENCYUA-Residency is the practice of Taras Guk, a licensed Ukrainian attorney in Kyiv. We prepare and file corporate documents; registration is carried out by the state registrar, and we cannot guarantee any particular registration or tax outcome. You may deal with the registrar and the tax authorities yourself and pay only the official charges. Prices on this page are indicative and the binding figure for your matter is the one we confirm in writing.
From the beginning, Taras was incredibly professional and knowledgeable. He communicated clearly and promptly, keeping me informed every step of the way. His strategic approach and meticulous attention to detail were crucial in achieving a favorable outcome for my case.
Taras's commitment to excellence and his compassionate demeanor made a challenging situation much easier to navigate. I highly recommend Taras Guk to anyone in need of top-notch legal representation in Ukraine. He is truly an outstanding lawyer.
Thank you, Taras, for your hard work and dedication!
