The Tax Code of Ukraine entered into force on 01.01.2011, the changes or additions that should be dealt with seafarers, as a separate category of subjects, wasn’t altered into the Tax Code, including the statement of 183 days, which previously existed.

The seafarers, along with all individuals, are payers of the personal income tax (PIT) in accordance with Art. 162 of the Tax Code of Ukraine.

In accordance with paragraph 1 Article 167 of the Tax Code of Ukraine, the personal income tax rate for both residents and non-residents amounts 15% of the tax base - if the monthly income is ten times less than the minimum wage (13 780 USD) and 20% - if monthly income exceeds the specified amount.