Why does a foreigner need to apply for a tax ID in Ukraine in 2026?

Many foreigners who permanently or permanently reside in Ukraine or plan to visit the country do not even realize the importance of obtaining an individual tax number. Later, it turns out that without a 10-digit code it is impossible to receive a salary, open a bank card or even buy an apartment.

In 2026, the Ukrainian taxpayer identification number has become an even more universal and mandatory document for everyone who receives any income or concludes serious transactions in Ukraine. Therefore, in this material we will analyze life situations in which the presence of a taxpayer code is mandatory for foreigners.

Here are the most common cases when a foreigner in Ukraine definitely needs a tax ID:

1. Official employment in Ukraine. The employer does not have the right to accrue wages without a tax ID. In the case of unofficial employment of foreigners, there may be consequences in the form of fines.

2. Obtaining a temporary or permanent residence permit. Quite often, the Migration Service of Ukraine requires a tax number to issue a permanent or temporary residence permit. The absence of a tax code may lead to a refusal to issue a permit.

3. Opening any bank account. PrivatBank, Monobank, Oschadbank and others - 95% of banks refuse without a tax ID. That is, it is not possible to use the banking services of Ukrainian banks without an existing tax code.

4. Registration of an individual entrepreneur or participation in a business. You will not register an individual entrepreneur and will not enter a foreign founder without an existing code. That is, it is not possible for a foreigner to legally conduct business without a tax ID.

5. Buying real estate, a car, a land plot. A notary will not certify a purchase and sale agreement and will not register a transaction without a tax ID.

6. Receiving an inheritance or an expensive gift. 18% tax + 1.5% military duty is paid only if you have a tax ID.

7. Renting out real estate with an official contract and receiving income from it. An individual tax code is required to declare income, open a business and pay taxes.

8. Submitting any tax reports or receiving a tax discount.

9. Concluding contracts for large amounts (civil law, which are certified by a notary). Most companies and notaries require a tax ID.

10. Obtaining a work permit (work visa for a foreigner). The Migration Service and the Employment Center require a tax ID before issuing a work permit.

11. Opening a deposit or loan in a bank (mortgage, car loan). Banks check the tax number for identification and reporting to the National Bank of Ukraine.

12. Selling your own real estate or car in Ukraine. The buyer and notary will require the seller's tax ID for tax payment.

If you are a foreigner, but need constant interaction with the state bodies of Ukraine or want to do business - registration of a tax number is mandatory for you. You can register a tax number yourself, if you live in Ukraine or through a lawyer, then this can be done even remotely.