Best countries for a Ukrainian IT specialist

78 countries across Europe, the Americas, Asia, the Middle East, Africa and Oceania, 16 criteria, each on a 1–5 scale. Data 2025 – August 2026. Adjust the weights and the ranking re-sorts live; click a country to expand every criterion.

Scale: 1 poor — 5 excellent. Weight 0 removes a criterion entirely.

Weight settings

SafetySafetyHomicide rate per 100k, recorded offences, geopolitical risk.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 400 days.
InfrastructureInfrastructureRoads and rail, median internet throughput, 5G and fibre, air connectivity.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 400 days.
Financial institutionsFinancial institutionsBanking depth, ease of account opening for a foreigner, neobanks, brokers.How it is assessed: Read out of the law and market practice by hand — no source publishes this as a feed. Re-checked at least every 365 days.
Mortgage access for migrantsMortgage access for migrantsWill a bank lend to a foreigner with a residence permit; deposit, rate, restrictions.How it is assessed: Read out of the law and market practice by hand — no source publishes this as a feed. Re-checked at least every 180 days.
Credit and leasing for migrantsCredit and leasing for migrantsConsumer and auto credit, leasing availability, role of local credit history.How it is assessed: Read out of the law and market practice by hand — no source publishes this as a feed. Re-checked at least every 365 days.
IT market and salariesIT market and salariesMarket size, open roles, gross middle and senior salary in EUR/year.How it is assessed: Scored from surveys and indices that publish annually or slower, reviewed by hand on each release. Re-checked at least every 365 days.
Taxes for an IT specialistTaxes for an IT specialistBest legal regime: employment / self-employment / company. Effective rate including contributions, reclassification risk.How it is assessed: Read out of the law and market practice by hand — no source publishes this as a feed. Re-checked at least every 180 days.
Healthcare qualityHealthcare qualityLife expectancy, physicians per 1000, health expenditure as share of GDP.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 400 days.
Healthcare accessHealthcare accessWaiting times, self-reported unmet medical needs, co-payments, private consultation cost.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 400 days.
Ease of migrationEase of migrationResidence pathway, transition to a national permit, time to permanent status, bureaucratic speed.How it is assessed: Read out of the law and market practice by hand — no source publishes this as a feed. Re-checked at least every 90 days.
Social protectionSocial protectionSocial protection expenditure as share of GDP, benefits, migrant access to the system.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 400 days.
Attitude towards migrantsAttitude towards migrantsIntegration policy, survey sentiment, size of the resident diaspora.How it is assessed: Scored from surveys and indices that publish annually or slower, reviewed by hand on each release. Re-checked at least every 365 days.
LanguageLanguageDistance from the migrant’s language, difficulty, English proficiency, English-only viability at work.How it is assessed: Scored from surveys and indices that publish annually or slower, reviewed by hand on each release. Re-checked at least every 730 days.
Service levelService levelDigital public services, bureaucracy, customer service, English-language support.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 400 days.
Air qualityAir qualityAnnual mean PM2.5 in µg/m³. WHO guideline is 5; the EU 2030 limit is 10.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 400 days.
ClimateClimateSunshine hours, winter mildness, summer heat and heatwave frequency, greyness and rainfall.How it is assessed: Scored from published statistics and refreshed automatically. Re-checked at least every 1095 days.
Filters
Measured figures
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Effective tax rate (%)
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The best legal regime at the income set in the calculator below, before any regional tax — so a federal country is judged on its lowest-taxing state. Tax deferred until profit is distributed does not count as a low rate. Models marked as estimates are good to about ±3 points.

Legalisation
≤
≤
Second passport
Routes offered
Scale:1poor2345excellent
CountrySafetyInfrastructureFinanceMortgageCreditIT marketTaxHealth qualityHealth accessMigrationSocialAttitudeLanguageServiceAirClimateTotal ↓
1NetherlandsEU5554453543434532
64
2LuxembourgEU4454443454542442
62
3DenmarkEU5542343543434543
61
4AustraliaOceania5442342543344544
60
5FinlandEU5443343524443552
60
6SwitzerlandEEA/EFTA5553353533433433
60
7CzechiaEU5433444455334323
59
8EstoniaEU4443444423333553
58
9PolandEU4444445335325323
58
10SpainEU4543343534343334
58
11BelgiumEU3444342554443332
57
12LithuaniaEU3443444444333433
57
13NorwayEEA/EFTA4442343532444542
57
14PortugalEU5434334423343345
57
15UruguayLatAm2433335444443434
57
16GermanyEU4453352544433232
56
17IcelandEEA/EFTA5442332443443551
56
18New ZealandOceania5442333432344444
56
19SingaporeAsia5542344533234522
56
20SwedenEU3443342523344453
56
21AustriaEU5442342553323333
54
22CanadaN. America4443342423354342
54
23FranceEU2544342543332334
54
24United Arab EmiratesMiddle East4543345433234412
54
25CroatiaEU5333334334334324
53
26IsraelMiddle East2433353543433314
53
27MaltaEU4343334343224344
53
28SloveniaEU5433333424334423
53
29IrelandEU4352253324334342
52
30BulgariaEU4333335234244224
51
31ChileLatAm3443333433333414
51
32LiechtensteinEEA/EFTA ?5441334441333432
51
33MonacoNon-EU ?5442225551122335
51
34United KingdomNon-EU3452252422334442
51
35CyprusEU3243345343223324
50
36LatviaEU3443433324223433
50
37BrazilLatAm1342343333343424
49
38JapanAsia5522232543431233
49
39SlovakiaEU4332334334325223
49
40TaiwanAsia ?3432233454332323
49
41United StatesN. America3443252412234343
49
42ArgentinaLatAm3321242345343324
48
43ArmeniaNon-EU3342234334244313
48
44ItalyEU3443333423332224
48
45South KoreaAsia4522233543322413
48
46Costa RicaLatAm1332234433333315
46
47HungaryEU4433333233222323
45
48KazakhstanCentral Asia Δ3342234233234412
45
49RomaniaEU3333343224233223
45
50MalaysiaAsia3332233343234312
44
51PanamaLatAm2343225332233223
44
52Saudi ArabiaMiddle East4432235332123412
44
53SerbiaNon-EU3323234234134313
44
54AndorraNon-EU5232214441122253
43
55AzerbaijanNon-EU3332224223234413
43
56ColombiaLatAm1232233334233315
43
57GreeceEU3333323323222324
43
58MexicoLatAm1333244223233214
42
59MoldovaNon-EU2221225224245313
42
60San MarinoNon-EU ?5331213441122334
42
61GeorgiaNon-EU2232225234132413
41
62MontenegroNon-EU4222224224134214
41
63UzbekistanCentral Asia3231224224234312
40
64AlbaniaNon-EU3222223224132324
39
65EcuadorLatAm1222224224233314
39
66KyrgyzstanCentral Asia Δ3231225223134213
39
67ChinaAsia3531232322231213
38
68KuwaitMiddle East4331235321123311
38
69South AfricaAfrica1232232232234214
38
70ThailandAsia ?2321233343232212
38
71North MacedoniaNon-EU3222224223124213
37
72PhilippinesAsia Δ2221224223244212
37
73IndonesiaAsia3221224223233212
36
74PeruLatAm2233223222223213
36
75TürkiyeNon-EU2431223332121313
36
76Bosnia and HerzegovinaNon-EU3111223223124113
32
77MongoliaCentral Asia2221224222232211
32
78KosovoNon-EU ?3211113213122223
30

Tax calculatordetailed model

ZUS (employee) 13.71% (pension and disability with a ceiling), healthcare 9%, PIT 12% up to 120 000 PLN and 32% above, tax-free allowance 30 000 PLN. Model for an entrepreneur after 30 months (full ZUS), without child reliefs.

Net per year€36,965€3,080 per month
Effective rate38.4%€23,035 paid away
ZUS (employee)€8,226
Składka zdrowotna 9%€4,660
PIT 12/32%€10,149
Take-home€36,965
Paid by the employer on top of gross€12,288
Compare every country at this income — the best legal regime in each
1Costa RicaForeign-source income (territorial principle)€60,0000%
2PanamaForeign-source income (territorial principle)€60,0000%
3United Arab EmiratesEmployment on a residence visa€60,0000%
4Israelעולה חדש — 10-year exemption€60,0000%
5Saudi ArabiaEmployment on an iqama€60,0000%
6KuwaitEmployment on the employer's permit€60,0000%
7KazakhstanAstana Hub participant€60,0000%
8MalaysiaDE Rantau (foreign income)€60,0000%
9ThailandForeign income not remitted to the country€60,0000%
10IndonesiaE33G — remote worker visa€60,0000%
11EcuadorRIMPE Emprendedor€59,4831%
12UzbekistanSole trader€59,3001%
13MexicoRESICO — persona física€59,1891%
14KyrgyzstanSole trader on a patent€59,1002%
15GeorgiaIndividual entrepreneur with Small Business Status — 1%€58,2003%
16KosovoSmall business — 3% of turnover€58,2003%
17AzerbaijanSimplified entrepreneur tax (2%)€58,0003%
18SingaporeEmployment Pass (employment)€57,0625%
19MaltaLtd + 6/7 refund€57,0005%
20ArmeniaSole trader on 5% turnover tax€56,3006%
21Ukraine (reference)ФОП group 3 (5%)€55,9527%
22MoldovaMoldova IT Park — 7% flat tax€55,8007%
23UruguaySAS + exoneración por software€55,8007%
24AlbaniaCompany + dividends€55,2008%
25PeruCuarta categoría (independent)€54,7809%
26CroatiaPaušalni obrt (lump-sum sole proprietorship)€54,5009%
27Bosnia and Herzegovinad.o.o. + dividends€54,00010%
28AndorraEmployment contract€53,69011%
29BrazilPJ — Simples Nacional, Anexo III€53,10911%
30MontenegroEntrepreneur (lump-sum)€52,80012%
31Taiwan受僱 (employment)€52,65812%
32CzechiaOSVČ — 60% lump-sum expenses€52,53512%
33CyprusEmployment + 50% relief for new residents€52,40413%
34MonacoEmployment contract€52,20013%
35TürkiyeSole proprietor — 80% exemption on IT services export€51,42014%
36ChileBoleta de honorarios (independent)€51,20415%
37LuxembourgImpatriate regime€51,01815%
38BulgariaEmployment contract€50,74115%
39NetherlandsLoondienst + 30%-ruling (27%)€50,43016%
40United StatesS-corp (salary + distribution)€50,04817%
41MongoliaEmployment (ХХОАТ 10%)€49,86017%
42PolandJDG — flat tax + IP Box 5%€49,56317%
43ColombiaRégimen ordinario — independent€49,37918%
44Slovakias.r.o. + dividends€48,60019%
45North MacedoniaSole proprietor / DOO + dividends€48,60019%
46IcelandRelief for foreign specialists€48,53819%
47China个体工商户 (sole trader)€48,23020%
48LiechtensteinAG/GmbH + dividends€48,20020%
49United KingdomLtd + salary + dividends€48,16720%
50RomaniaPFA (sole proprietorship, real system)€48,10020%
51LatviaSIA + dividends€48,00020%
52ItalyImpatriati (relief for relocatees)€47,67521%
53LithuaniaIndividuali veikla (individual entrepreneur)€47,43521%
54San MarinoCompany + dividends€47,31021%
55GreeceRegime for new tax residents€46,94322%
56AustraliaEmployment€46,59022%
57ArgentinaMonotributo€46,56522%
58South Korea정규직 (employment on the scale)€46,25823%
59SwedenExpert tax relief€46,14423%
60BelgiumSpecial regime for expats€46,02723%
61EstoniaEmployment contract€45,11525%
62NorwayPAYE (first year for foreigners)€45,00025%
63IrelandPAYE (employment contract)€44,93425%
64FranceRégime impatriés€44,78925%
65PhilippinesEmployment (0-35% scale)€44,37426%
66New ZealandEmployment€44,30926%
67CanadaEmployment€44,18826%
68SwitzerlandAngestellter — canton of Zug€43,96427%
69SerbiaEmployment contract€43,47428%
70HungaryÁtalányadó (flat-rate sole trader)€43,26028%
71FinlandTyöntekijä (employment contract)€42,48629%
72Japan正社員 (employment)€41,99630%
73SpainBeckham Law (24%)€41,78330%
74South AfricaEmployment (18-45% scale)€41,60531%
75PortugalIFICI («NHR 2.0») — 20%€41,40031%
76DenmarkForskerordningen (27% scheme)€40,29633%
77SloveniaNormirani s.p. (lump-sum sole proprietor)€39,12035%
78GermanyFreiberufler (liberal profession)€38,24236%
79AustriaEmployment contract€37,90237%

How to legalise

Migration rules change faster than anything else on this page. Treat this as a map of the routes, not as advice — confirm the current terms with the issuing authority before you act on any of it.

Residence permitOn arrivalNo qualifying period. UKR status is registered in PESEL; an ordinary temporary residence permit takes 6 to 18 months depending on the voivodeship, and Mazowieckie is the slowest.
Permanent residence5 yearsThe EU long-term resident permit after 5 years of continuous legal residence, with B1 Polish and stable income. Zezwolenie na pobyt stały is separate and needs Polish descent, a Karta Polaka or 3 years of marriage to a Pole.
Citizenship8 years
B1Ukrainian citizenship kept
3 years of continuous residence holding a permanent or EU long-term permit, so about 8 years in all, with a certified B1 Polish exam. Poland tolerates dual citizenship, though it treats a dual national purely as a Pole in domestic law.

Routes

Status UKR / karta CUKRProtectionCounts in part

The Polish special act for Ukrainians, being wound down and replaced by a 3-year CUKR card.

Requirements
  • Ukrainian citizenship and arrival in Poland from Ukraine after the invasion.
  • A PESEL number with the UKR annotation, obtained at any commune office.
  • Full labour-market access on an employer notification, with no work permit needed.
Validity and processing

The special act is being wound down from 5 March 2026 and UKR status runs to 4 March 2027. The replacement CUKR card runs 3 years with full labour-market and Schengen access, and it does count towards long-term residence.

Zezwolenie na pobyt czasowy i pracęEmploymentCounts towards PR

The single temporary residence and work permit, and the ordinary route onto the settlement track.

Requirements
  • An employment contract and a labour-market test, waived for occupations on the voivodeship shortage list.
  • Income above the statutory threshold for the applicant and each dependant.
  • Health insurance and a confirmed place of residence in Poland.
Validity and processing

Up to 3 years, renewable, and it counts in full towards the 5 years for long-term residence.

Niebieska Karta UEEmploymentCounts towards PR

The EU Blue Card, which skips the labour-market test and shortens the path to settlement.

Requirements
  • A recognised degree, or 3 years of IT experience in the last 7 for shortage occupations.
  • A contract of at least 6 months paying 1.5 times the average gross wage in the economy.
  • Health insurance and recognition of the qualification where the profession is regulated.
Validity and processing

Up to 3 years, renewable, with mobility to another member state after 12 months.

Jednoosobowa działalność gospodarcza (JDG)Self-employmentCounts towards PR

Sole-trader registration, open to holders of UKR status and of most residence permits.

Requirements
  • A qualifying residence title; UKR status and a permanent or EU long-term permit all qualify.
  • Registration in the CEIDG register, which is free and takes a single day online.
  • ZUS registration, with reduced contributions available in the first 30 months.
Validity and processing

Indefinite, but it is a business registration and not a residence title on its own. A temporary residence permit for business activity has to be applied for separately.

Compare every country — years to permanent residence and to a passport
CountryPRCitizenship ↑Second passport
Israel—0Ukrainian citizenship kept
Singapore22Renunciation required
Argentina32Ukrainian citizenship kept
Peru32Ukrainian citizenship kept
Canada—3Ukrainian citizenship kept
Ecuador23Ukrainian citizenship kept
Armenia33Ukrainian citizenship kept
Australia—4Ukrainian citizenship kept
Brazil44Ukrainian citizenship kept
Kazakhstan—5Renunciation required
United States—5Ukrainian citizenship kept
Uruguay—5Ukrainian citizenship kept
Azerbaijan25Renunciation required
Chile25Ukrainian citizenship kept
New Zealand25Ukrainian citizenship kept
Panama25Kept only in some cases
Thailand35Kept only in some cases
Mexico45Ukrainian citizenship kept
Belgium55Ukrainian citizenship kept
Colombia55Ukrainian citizenship kept
France55Ukrainian citizenship kept
Germany55Ukrainian citizenship kept
Indonesia55Renunciation required
Ireland55Ukrainian citizenship kept
Kosovo55Ukrainian citizenship kept
Kyrgyzstan55Kept only in some cases
Luxembourg55Ukrainian citizenship kept
Malta55Ukrainian citizenship kept
Mongolia55Renunciation required
Netherlands55Kept only in some cases
Portugal55Ukrainian citizenship kept
South Africa55Ukrainian citizenship kept
South Korea55Kept only in some cases
Taiwan55Renunciation required
Uzbekistan55Renunciation required
Türkiye85Ukrainian citizenship kept
Japan105Renunciation required
Serbia36Ukrainian citizenship kept
United Kingdom56Ukrainian citizenship kept
Costa Rica37Ukrainian citizenship kept
Iceland47Ukrainian citizenship kept
Albania57Ukrainian citizenship kept
Cyprus57Ukrainian citizenship kept
Greece57Ukrainian citizenship kept
Hungary38Ukrainian citizenship kept
Norway38Ukrainian citizenship kept
Finland48Ukrainian citizenship kept
Sweden48Ukrainian citizenship kept
Bosnia and Herzegovina58Kept only in some cases
Croatia58Kept only in some cases
Estonia58Renunciation required
North Macedonia58Kept only in some cases
Poland58Ukrainian citizenship kept
Romania58Ukrainian citizenship kept
Slovakia58Kept only in some cases
Denmark89Ukrainian citizenship kept
Philippines—10Renunciation required
Saudi Arabia—10Renunciation required
Moldova310Ukrainian citizenship kept
Austria510Renunciation required
Bulgaria510Kept only in some cases
Czechia510Ukrainian citizenship kept
Italy510Ukrainian citizenship kept
Latvia510Kept only in some cases
Lithuania510Renunciation required
Malaysia510Renunciation required
Montenegro510Renunciation required
Slovenia510Kept only in some cases
Spain510Renunciation required
Georgia610Renunciation required
Monaco1010Renunciation required
Switzerland1010Ukrainian citizenship kept
Kuwait—20Renunciation required
Andorra720Renunciation required
United Arab Emirates—30Renunciation required
Liechtenstein1030Renunciation required
San Marino1030Renunciation required
China4—Renunciation required

Reviewed 2026-07-15

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