International Pension Agreements and Foreign Pension Rights
Ukraine closely cooperates with many countries in the field of social security by entering into international agreements. The procedure for recognizing periods of employment or insurance record differs depending on the agreement concluded with each country. For pension purposes, foreign employment or insurance periods may be taken into account under either the territorial principle or the proportional principle.
Under the territorial principle, the pension is granted and paid by the state in whose territory the person resides. Under the proportional principle, each state grants and pays a pension in proportion to the employment or insurance record acquired within its territory.
You can learn more about the specific pension rules applicable to each of the countries listed below by clicking on the relevant country name. The following is a list of international agreements and treaties in the field of pension provision to which Ukraine is a party:
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International Treaties (Agreements) Governing Pension Rights under the Territorial Principle |
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Belarus |
Agreement on Guarantees of the Rights of Citizens of the Member States of the Commonwealth of Independent States in the Field of Pension Provision, signed on 13 March 1992, effective from the date of signature (currently no longer in force). |
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Armenia |
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Kazakhstan |
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Tajikistan |
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Turkmenistan |
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Ukraine |
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Agreement between the USSR and the Hungarian People's Republic on Cooperation in the Field of Social Security, signed on 20 December 1962, ratified on 31 May 1963, entered into force on 12 April 1963. |
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Moldova |
Agreement between the Government of Ukraine and the Government of the Republic of Moldova on Guarantees of Citizens' Rights in the Field of Pension Provision, signed on 29 August 1995, ratified by the Verkhovna Rada of Ukraine on 29 October 1996, entered into force on 19 December 1996. |
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Agreement between the Government of Ukraine and the Government of Georgia on Cooperation in the Field of Pension Provision, signed on 9 January 1995, ratified on 22 November 1995, entered into force on 22 December 1995. |
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Agreement between the Government of Ukraine and the Government of the Republic of Azerbaijan on Cooperation in the Field of Pension Provision, signed on 28 July 1995, ratified on 7 May 1996, entered into force on 2 November 1996. |
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Agreement between the USSR and the Mongolian People's Republic on Cooperation in the Field of Social Security, signed on 6 April 1981, ratified on 2 December 1981, entered into force on 28 January 1982. |
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Romania |
Agreement between the USSR and the Romanian People's Republic on Cooperation in the Field of Social Security, signed on 24 December 1960, ratified on 10 May 1961, entered into force on 27 June 1961. |
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Belarus |
Agreement between the Government of Ukraine and the Government of the Republic of Belarus on Guarantees of Citizens' Rights in the Field of Pension Provision, signed on 14 December 1995, ratified on 22 November 1996, entered into force on 11 February 1997. |
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Country |
International Treaties (Agreements) Governing Pension Rights under the Proportional Principle |
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Treaty between Ukraine and the Republic of Latvia on Cooperation in the Field of Social Security, signed on 26 February 1998, ratified by the Verkhovna Rada of Ukraine on 19 March 1999, entered into force on 11 June 1999. |
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Agreement between Ukraine and the Kingdom of Spain on Social Security, signed on 7 October 1996, ratified by the Verkhovna Rada of Ukraine on 17 December 1997, entered into force on 27 March 1998. |
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Treaty between Ukraine and the Republic of Lithuania on Social Security, signed on 23 April 2001, ratified by the Verkhovna Rada of Ukraine on 10 January 2002, entered into force on 8 February 2002. |
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Agreement between the Government of Ukraine and the Government of the Republic of Estonia on Cooperation in the Field of Social Security, signed on 20 February 1997, ratified by the Verkhovna Rada of Ukraine on 4 November 1997, entered into force on 28 January 1998. |
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Slovakia |
Treaty between Ukraine and the Slovak Republic on Social Security, signed on 5 December 2000, ratified by the Verkhovna Rada of Ukraine on 20 September 2001, entered into force on 1 January 2002. |
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Treaty between Ukraine and the Czech Republic on Social Security, signed on 4 July 2001, ratified by the Verkhovna Rada of Ukraine on 22 November 2002, entered into force on 1 April 2003. |
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Treaty between Ukraine and the Republic of Bulgaria on Social Security, signed on 4 September 2001, ratified by the Verkhovna Rada of Ukraine on 22 November 2002, entered into force on 1 April 2003. |
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Agreement between Ukraine and the Portuguese Republic on Social Security, signed on 7 July 2009 (has not entered into force). |
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Agreement between Ukraine and the Republic of Poland on Social Security, ratified by the Verkhovna Rada of Ukraine on 5 September 2013, entered into force on 1 January 2014. |
In addition to international pension agreements, Ukraine has concluded numerous treaties on the avoidance of double taxation. You can find more information about these agreements by selecting the relevant country below:
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Country |
Double Taxation Agreement |
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Convention between the Government of Ukraine and the Government of the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. |
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Agreement between the Government of Ukraine and the Government of the Republic of Croatia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Property. |
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Convention between the Cabinet of Ministers of Ukraine and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. |
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South Africa |
Convention between the Cabinet of Ministers of Ukraine and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. |
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Convention between the Government of Ukraine and the Government of the Kingdom of Morocco for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. |
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Convention between the Government of Ukraine and the Government of the Republic of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. |
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Agreement between the Government of the Union of Soviet Socialist Republics and the Government of Malaysia for the Avoidance of Double Taxation with Respect to Taxes on Income. |
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Thailand |
Convention between the Government of Ukraine and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. |
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Convention between the Government of Ukraine and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. |
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Libya |
Convention between Ukraine and the Great Socialist People's Libyan Arab Jamahiriya for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. |
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Slovenia |
Convention between the Government of Ukraine and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital. |
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Syria |
Agreement between the Government of Ukraine and the Government of the Syrian Arab Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income. |
