The amount of remuneration received by a seafarer in accordance with an employment agreement (contract) concluded with a foreign employer is subject to taxation in accordance with the procedure established by the Tax Code of Ukraine, other national and international regulations.
In accordance with the provisions of the current legislation, citizens of Ukraine are obliged to pay tax on income of individuals both on income received in Ukraine and on foreign income. The tax rate is 18% of the tax base.
In addition, until the completion of the reform of the Armed Forces of Ukraine, such income is also subject to a military tax at a rate of 1.5% of the tax base.
The calculation and payment of tax liabilities is carried out on the basis of the annual tax return. The tax declaration on property and income (in the prescribed form) is submitted by the taxpayer at the place of his tax address to the supervisory authority before May 1 of the year following the reporting year at the taxpayer's choice.
The taxpayer has the right to apply to the relevant authority with a request to provide advice on filling out his annual tax return, and the supervisory authority is obliged to provide free services for such an appeal.
You can get detailed information on taxation of seafarers’ income and other issues at information seminars that are regularly held by the MTWTU. Call us to register for the next MTWTU seminar. If you need an urgent consultation, please use 'Ask a Question' form.