Political momentum: Moderate - Ukraine is working to modernise its migration framework with draft laws to simplify foreign employment, reduce permit requirements for shortage roles, and strengthen the Diia.City regime for tech professionals (Diia.City is a virtual free economic zone for tech companies in Ukraine). At this stage, a number of the proposals are in draft form.
Permit/visa processing speed: Slow for work permit exempt routes that require immigration permits (within six months), but very fast for the General Work Permit (typically up to 7 days).
| Country | Top immigration pathways for highly skilled workers | Special tax incentive scheme(s) for highly skilled workers | Political momentum for attracting highly skilled workers | Permit/visa processing speed |
| Ukraine |
(1) General Work permit; and (2) Employment without a Work Permit |
Diia.City Special Regime |
Moderate | Slow or very fast, depending on the pathway |
Top pathways and incentives
|
Pathway |
Who’s it for? | Entitlement | Salary requirement (2025) | Other requirements | Application process | Processing speed | Flexibility between employers? |
| General Work Permit |
Foreign professionals and stateless persons who intend to work in Ukraine, including foreign employees hired directly by Ukrainian employers, seconded employees temporarily assigned to work in Ukraine, and intra-corporate transferees (employees transferred within a multinational company). |
A temporary residence permit issued for the same period as the work permit. It is renewable, and holders can apply for a visa and permanent residence permit. |
There is no specific salary requirement for foreign employees. Salaries are determined by the terms of the employment contract, but they cannot be lower than the minimum wage. As of 2025, the monthly minimum wage in Ukraine is UAH 8,000 UAH (approximately USD 193). |
For foreign employees, there are no specific mandatory work experience or education requirements; these are generally determined by the employer based on the position. Foreign professionals and stateless persons cannot be appointed to positions or perform work that requires Ukrainian citizenship. |
The employer is responsible for submitting the application for a General Work Permit on behalf of the foreign employee. The application is submitted personally or via an authorised representative to the territorial authority of the central executive body responsible for employment and labour migration, either in paper or electronic form. Required documents (depending on the category of foreign employee) include, among others, the draft employment contract certified by the employer, copies of the foreign employer’s contract and proof of employment abroad (for seconded professionals), and a transfer decision and local employment contract (for group transfers). |
Very fast - the processing time for a General Work Permit is typically up to 7 days. |
Yes & no - A foreign employee can change employer; however, the work permit is issued for a specific employer and position. When the employment contract with the current employer ends, the existing work permit becomes invalid. This means that a new employer must obtain a separate work permit for the foreign employee in order to employ them legally. |
|
Employment without a work permit |
Foreign professionals and stateless persons may work in Ukraine without a work permit if they belong to a designated category. This includes highly skilled foreign specialists and workers who may enter based on an immigration permit, if their professions are included in the list of in-demand occupations approved annually by the Ministry of Economy. It also covers foreign tech professionals who have been offered a ‘gig contract’ with a Diia.City resident entity; participants in international technical assistance projects; and teachers and researchers invited to Ukrainian institutions of higher education. |
The type of permit and its duration depend on the specific category of foreign professional or stateless person. Highly skilled foreign specialists and workers may enter Ukraine based on an immigration permit, without obtaining a work permit. Upon arrival in Ukraine, the individual must obtain a permanent residence permit, issued for 10 years. For researchers, the right to work without a permit is based on the document they already hold, such as a permanent residence permit, immigration permit, refugee certificate, or stateless person certificate. For other certain categories (e.g. participants in international technical assistance projects, or foreign IT professionals engaged under Diia.City gig contracts), it is necessary to obtain a temporary residence permit. |
As above. |
For highly skilled foreign specialists and workers whose expertise is considered critical for the national economy, the list of eligible professions and requirements is set out annually by the Ministry of Economy of Ukraine. Typical categories include: IT specialists, technical workers, and medical workers. Most positions require work experience in the specialty: at least 3 years for specialists and 1 year for other workers. For specialists, the 3 year experience can be accumulated within the last seven years. Additional requirements to confirm a specialist’s qualifications vary by position but often include a higher education diploma in the relevant field. For other categories of employees exempt from a work permit, eligibility generally requires proof of qualifications, such as diplomas, professional certificates, or other evidence, depending on the specific category. |
The procedure depends on the employee category. Highly skilled specialists in in-demand occupations apply personally for an immigration permit. They do not require a separate work permit. Other categories may enter Ukraine with the relevant documents they hold. For these employees, a general work permit is not required, and no separate employer application for a work permit is needed. The supporting evidence required depends on the category, but generally includes proof of eligibility for the specific exemption (e.g. immigration permit, gig contract, official invitation, or other documents). |
Slow - For highly skilled specialists that are required to obtain immigration permits, the application is processed within six months. For other categories of employees who do not require a work permit, the timeframe does not apply, as no permit is needed. |
Yes - A foreign employee who is exempt from a work permit can change employer freely. |
Special tax schemes for highly skilled workers
| Scheme | Who’s it for? | Tax benefit(s) | Salary requirement (2025) |
Other requirements |
Application process | Flexibility between employers? |
| Diia.City Special Regime | Foreign tech professionals who have been offered a ‘gig contract’ with a Diia.City resident entity. | A reduced 5% personal income tax rate (from the standard rate of 18%). |
In general, the salary for employees and gig specialists is set in the employment or gig contract. However, the employer must ensure that the average monthly remuneration for employees and gig specialists is at least the equivalent of EUR 1,200. The average monthly remuneration is calculated as the total payments made by the company to employees and gig specialists in a given calendar month (before taxes, fees, and other mandatory deductions) divided by the total number of employees and gig specialists who received such payments during that month. |
There are no other specific requirements. | Employees or gig specialists do not need to apply for a work permit. Their contract itself allows them to work and enter Ukraine. However the employer must first obtain Diia.City resident status in order to be able to conclude gig contracts. | A foreign employee who has been offered a ‘gig contract’ with a Diia.City resident entity can change employer freely. |
Other notable pathways/schemes
On the tax side, Ukraine also has active Double Taxation Treaties with many jurisdictions, including the US, allowing employers to avoid double taxation provided that the foreigner presents a valid certificate of tax residency from their home country.
Key developments and policy drivers
Ukraine’s approach to immigration and labour migration policy has been shaped primarily by its ongoing efforts to align national legislation with EU legal standards as part of its broader European integration strategy. Another key driver has been the need to address labour shortages and stimulate economic recovery amid the ongoing consequences of the Russian invasion. With that in mind, and although the number of labour migrants coming to Ukraine remains relatively low, the government is taking steps to attract foreign professionals, particularly in high demand sectors such as IT, education and healthcare. For example, Ukraine has recently introduced the following draft laws to modernise its approach to foreign employment and migration:
- Draft Law on Improving Foreigners’ Employment: This proposes permit-free employment for EU citizens, refugees, and recent graduates of Ukrainian universities, alongside streamlined immigration for skilled professionals in shortage occupations and post-study entrepreneurship opportunities.
- Draft Law on Amending the Law of Ukraine “On the Legal Status of Foreigners and Stateless Persons”: This would remove the requirement for long-stay visas for humanitarian workers and volunteers during martial law and for one year thereafter, easing their legal stay and access to residence permits.
- Draft Law on Amendments to Certain Laws of Ukraine to Stimulate Labour Migration and Eliminate Discrimination in Employment Relations: This aims to eliminate employment discrimination by granting equal labour rights to legally residing foreigners and refugees, abolishing the need for work permits, and introducing security-based restrictions for sanctioned individuals.
There are no specific tax proposals under discussion.
Practical tips for employers
Employers looking to benefit from global mobility routes and available tax incentives in Ukraine should focus on the below three points. Doing so can enable organisations to streamline the relocation process for their highly skilled professionals and ensure they are compliant with all relevant laws.
- Stay informed on simplified procedures: Ukraine has been actively working to simplify its immigration processes. Employers should actively engage with local legal counsel so that they are aware of these changes. Understanding which roles or sectors qualify for simplified procedures can significantly reduce the time and administrative burden associated with bringing in foreign talent.
- Strictly comply with legal requirements: Always comply with Ukrainian legislation. This means properly processing and obtaining the necessary residence permits and work permits for all foreign employees. A full, legal status for your employees is the foundation for a successful and compliant relocation, providing them with security and your organisation with legal certainty.
- Use the Diia.City regime where possible: For companies in the IT sector, Ukraine's "Diia.City" special legal framework offers significant advantages. Employers in this field are strongly advised to explore this option as it provides not just tax incentives but also immigration procedures specifically tailored for IT professionals. Using Diia.City can significantly simplify the process of bringing in highly skilled foreign tech talent.
US trends
Given the current context of martial law in Ukraine, it is natural that we have observed a decline in the overall flow of highly skilled foreign professionals, including those from the US, compared to the pre-war period. Nevertheless, we continue to receive a stable number of inquiries and relocation requests. Furthermore, and while there are currently no specific changes or draft laws that appear to be directly linked to outbound migration from the United States, Ukraine remains open to receiving highly skilled migrants from any country, including the US, and continues to create a more favourable legal environment for their integration.
Published: Ius Laboris, A Guide to the New World: The Race for Foreign Talent, November 2025
Authors: Oksana Voynarovska, Kateryna Kyshenia, Anna Korniichuk