Best countries for a Ukrainian IT specialist
58 countries across Europe, the Americas 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
SafetyHomicide rate per 100k, recorded offences, geopolitical risk.1
InfrastructureRoads and rail, median internet throughput, 5G and fibre, air connectivity.1
Financial institutionsBanking depth, ease of account opening for a foreigner, neobanks, brokers.1
Mortgage access for migrantsWill a bank lend to a foreigner with a residence permit; deposit, rate, restrictions.1
Credit and leasing for migrantsConsumer and auto credit, leasing availability, role of local credit history.1
IT market and salariesMarket size, open roles, gross middle and senior salary in EUR/year.1
Taxes for an IT specialistBest legal regime: employment / self-employment / company. Effective rate including contributions, reclassification risk.1
Healthcare qualityLife expectancy, physicians per 1000, health expenditure as share of GDP.1
Healthcare accessWaiting times, self-reported unmet medical needs, co-payments, private consultation cost.1
Ease of migrationResidence pathway, transition to a national permit, time to permanent status, bureaucratic speed.1
Social protectionSocial protection expenditure as share of GDP, benefits, migrant access to the system.1
Attitude towards migrantsIntegration policy, survey sentiment, size of the resident diaspora.1
LanguageDistance from the migrant’s language, difficulty, English proficiency, English-only viability at work.1
Service levelDigital public services, bureaucracy, customer service, English-language support.1
Air qualityAnnual mean PM2.5 in µg/m³. WHO guideline is 5; the EU 2030 limit is 10.1
ClimateSunshine hours, winter mildness, summer heat and heatwave frequency, greyness and rainfall.1
Scale:1poor2345excellent
| Country | Safety | Infra | Finance | Mortgage | Credit | IT market | Tax | Health q. | Health a. | Migration | Social | Attitude | Language | Service | Air | Climate | Total ↓ |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1NetherlandsEU | 5 | 5 | 5 | 4 | 4 | 5 | 3 | 5 | 4 | 3 | 4 | 3 | 4 | 5 | 3 | 2 | 64 |
| 2LuxembourgEU | 4 | 4 | 5 | 4 | 4 | 4 | 3 | 4 | 5 | 4 | 5 | 4 | 2 | 4 | 4 | 2 | 62 |
| 3DenmarkEU | 5 | 5 | 4 | 2 | 3 | 4 | 3 | 5 | 4 | 3 | 4 | 3 | 4 | 5 | 4 | 3 | 61 |
| 4AustraliaOceania | 5 | 4 | 4 | 2 | 3 | 4 | 2 | 5 | 4 | 3 | 3 | 4 | 4 | 5 | 4 | 4 | 60 |
| 5FinlandEU | 5 | 4 | 4 | 3 | 3 | 4 | 3 | 5 | 2 | 4 | 4 | 4 | 3 | 5 | 5 | 2 | 60 |
| 6SwitzerlandEEA/EFTA | 5 | 5 | 5 | 3 | 3 | 5 | 3 | 5 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 60 |
| 7CzechiaEU | 5 | 4 | 3 | 3 | 4 | 4 | 4 | 4 | 5 | 5 | 3 | 3 | 4 | 3 | 2 | 3 | 59 |
| 8EstoniaEU | 4 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 2 | 3 | 3 | 3 | 3 | 5 | 5 | 3 | 58 |
| 9PolandEU | 4 | 4 | 4 | 4 | 4 | 4 | 5 | 3 | 3 | 5 | 3 | 2 | 5 | 3 | 2 | 3 | 58 |
| 10SpainEU | 4 | 5 | 4 | 3 | 3 | 4 | 3 | 5 | 3 | 4 | 3 | 4 | 3 | 3 | 3 | 4 | 58 |
| 11BelgiumEU | 3 | 4 | 4 | 4 | 3 | 4 | 2 | 5 | 5 | 4 | 4 | 4 | 3 | 3 | 3 | 2 | 57 |
| 12LithuaniaEU | 3 | 4 | 4 | 3 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 3 | 3 | 57 |
| 13NorwayEEA/EFTA | 4 | 4 | 4 | 2 | 3 | 4 | 3 | 5 | 3 | 2 | 4 | 4 | 4 | 5 | 4 | 2 | 57 |
| 14PortugalEU | 5 | 4 | 3 | 4 | 3 | 3 | 4 | 4 | 2 | 3 | 3 | 4 | 3 | 3 | 4 | 5 | 57 |
| 15UruguayLatAm | 2 | 4 | 3 | 3 | 3 | 3 | 5 | 4 | 4 | 4 | 4 | 4 | 3 | 4 | 3 | 4 | 57 |
| 16GermanyEU | 4 | 4 | 5 | 3 | 3 | 5 | 2 | 5 | 4 | 4 | 4 | 3 | 3 | 2 | 3 | 2 | 56 |
| 17IcelandEEA/EFTA | 5 | 4 | 4 | 2 | 3 | 3 | 2 | 4 | 4 | 3 | 4 | 4 | 3 | 5 | 5 | 1 | 56 |
| 18New ZealandOceania | 5 | 4 | 4 | 2 | 3 | 3 | 3 | 4 | 3 | 2 | 3 | 4 | 4 | 4 | 4 | 4 | 56 |
| 19SwedenEU | 3 | 4 | 4 | 3 | 3 | 4 | 2 | 5 | 2 | 3 | 3 | 4 | 4 | 4 | 5 | 3 | 56 |
| 20AustriaEU | 5 | 4 | 4 | 2 | 3 | 4 | 2 | 5 | 5 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 54 |
| 21CanadaN. America | 4 | 4 | 4 | 3 | 3 | 4 | 2 | 4 | 2 | 3 | 3 | 5 | 4 | 3 | 4 | 2 | 54 |
| 22FranceEU | 2 | 5 | 4 | 4 | 3 | 4 | 2 | 5 | 4 | 3 | 3 | 3 | 2 | 3 | 3 | 4 | 54 |
| 23CroatiaEU | 5 | 3 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 2 | 4 | 53 |
| 24MaltaEU | 4 | 3 | 4 | 3 | 3 | 3 | 4 | 3 | 4 | 3 | 2 | 2 | 4 | 3 | 4 | 4 | 53 |
| 25SloveniaEU | 5 | 4 | 3 | 3 | 3 | 3 | 3 | 4 | 2 | 4 | 3 | 3 | 4 | 4 | 2 | 3 | 53 |
| 26IrelandEU | 4 | 3 | 5 | 2 | 2 | 5 | 3 | 3 | 2 | 4 | 3 | 3 | 4 | 3 | 4 | 2 | 52 |
| 27ChileLatAm | 3 | 4 | 4 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 3 | 3 | 3 | 4 | 1 | 4 | 51 |
| 28LiechtensteinEEA/EFTA | 5 | 4 | 4 | 1 | 3 | 3 | 4 | 4 | 4 | 1 | 3 | 3 | 3 | 4 | 3 | 2 | 51 |
| 29MonacoNon-EU | 5 | 4 | 4 | 2 | 2 | 2 | 5 | 5 | 5 | 1 | 1 | 2 | 2 | 3 | 3 | 5 | 51 |
| 30United KingdomNon-EU | 3 | 4 | 5 | 2 | 2 | 5 | 2 | 4 | 2 | 2 | 3 | 3 | 4 | 4 | 4 | 2 | 51 |
| 31CyprusEU | 3 | 2 | 4 | 3 | 3 | 4 | 5 | 3 | 4 | 3 | 2 | 2 | 3 | 3 | 2 | 4 | 50 |
| 32LatviaEU | 3 | 4 | 4 | 3 | 4 | 3 | 3 | 3 | 2 | 4 | 2 | 2 | 3 | 4 | 3 | 3 | 50 |
| 33BrazilLatAm | 1 | 3 | 4 | 2 | 3 | 4 | 3 | 3 | 3 | 3 | 3 | 4 | 3 | 4 | 2 | 4 | 49 |
| 34BulgariaEU | 4 | 3 | 3 | 3 | 3 | 3 | 5 | 2 | 3 | 4 | 2 | 2 | 4 | 2 | 2 | 4 | 49 |
| 35SlovakiaEU | 4 | 3 | 3 | 2 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 2 | 5 | 2 | 2 | 3 | 49 |
| 36United StatesN. America | 3 | 4 | 4 | 3 | 2 | 5 | 2 | 4 | 1 | 2 | 2 | 3 | 4 | 3 | 4 | 3 | 49 |
| 37ArgentinaLatAm | 3 | 3 | 2 | 1 | 2 | 4 | 2 | 3 | 4 | 5 | 3 | 4 | 3 | 3 | 2 | 4 | 48 |
| 38ItalyEU | 3 | 4 | 4 | 3 | 3 | 3 | 3 | 4 | 2 | 3 | 3 | 3 | 2 | 2 | 2 | 4 | 48 |
| 39Costa RicaLatAm | 1 | 3 | 3 | 2 | 2 | 3 | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 1 | 5 | 46 |
| 40HungaryEU | 4 | 4 | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 2 | 2 | 2 | 3 | 2 | 3 | 45 |
| 41RomaniaEU | 3 | 3 | 3 | 3 | 3 | 4 | 3 | 2 | 2 | 4 | 2 | 3 | 3 | 2 | 2 | 3 | 45 |
| 42PanamaLatAm | 2 | 3 | 4 | 3 | 2 | 2 | 5 | 3 | 3 | 2 | 2 | 3 | 3 | 2 | 2 | 3 | 44 |
| 43SerbiaNon-EU | 3 | 3 | 2 | 3 | 2 | 3 | 4 | 2 | 3 | 4 | 1 | 3 | 4 | 3 | 1 | 3 | 44 |
| 44AndorraNon-EU | 5 | 2 | 3 | 2 | 2 | 1 | 4 | 4 | 4 | 1 | 1 | 2 | 2 | 2 | 5 | 3 | 43 |
| 45ColombiaLatAm | 1 | 2 | 3 | 2 | 2 | 3 | 3 | 3 | 3 | 4 | 2 | 3 | 3 | 3 | 1 | 5 | 43 |
| 46GreeceEU | 3 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 2 | 3 | 2 | 2 | 2 | 3 | 2 | 4 | 43 |
| 47MexicoLatAm | 1 | 3 | 3 | 3 | 2 | 4 | 4 | 2 | 2 | 3 | 2 | 3 | 3 | 2 | 1 | 4 | 42 |
| 48MoldovaNon-EU | 2 | 2 | 2 | 1 | 2 | 2 | 5 | 2 | 2 | 4 | 2 | 4 | 5 | 3 | 1 | 3 | 42 |
| 49San MarinoNon-EU | 5 | 3 | 3 | 1 | 2 | 1 | 3 | 4 | 4 | 1 | 1 | 2 | 2 | 3 | 3 | 4 | 42 |
| 50GeorgiaNon-EU | 2 | 2 | 3 | 2 | 2 | 2 | 5 | 2 | 3 | 4 | 1 | 3 | 2 | 4 | 1 | 3 | 41 |
| 51MontenegroNon-EU | 4 | 2 | 2 | 2 | 2 | 2 | 4 | 2 | 2 | 4 | 1 | 3 | 4 | 2 | 1 | 4 | 41 |
| 52AlbaniaNon-EU | 3 | 2 | 2 | 2 | 2 | 2 | 3 | 2 | 2 | 4 | 1 | 3 | 2 | 3 | 2 | 4 | 39 |
| 53EcuadorLatAm | 1 | 2 | 2 | 2 | 2 | 2 | 4 | 2 | 2 | 4 | 2 | 3 | 3 | 3 | 1 | 4 | 39 |
| 54North MacedoniaNon-EU | 3 | 2 | 2 | 2 | 2 | 2 | 4 | 2 | 2 | 3 | 1 | 2 | 4 | 2 | 1 | 3 | 37 |
| 55PeruLatAm | 2 | 2 | 3 | 3 | 2 | 2 | 3 | 2 | 2 | 2 | 2 | 2 | 3 | 2 | 1 | 3 | 36 |
| 56TürkiyeNon-EU | 2 | 4 | 3 | 1 | 2 | 2 | 3 | 3 | 3 | 2 | 1 | 2 | 1 | 3 | 1 | 3 | 36 |
| 57Bosnia and HerzegovinaNon-EU | 3 | 1 | 1 | 1 | 2 | 2 | 3 | 2 | 2 | 3 | 1 | 2 | 4 | 1 | 1 | 3 | 32 |
| 58KosovoNon-EU | 3 | 2 | 1 | 1 | 1 | 1 | 3 | 2 | 1 | 3 | 1 | 2 | 2 | 2 | 2 | 3 | 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%
3EcuadorRIMPE Emprendedor€59,4791%
4MexicoRESICO — persona física€59,1891%
5GeorgiaIndividual entrepreneur with Small Business Status — 1%€58,2003%
6KosovoSmall business — 3% of turnover€58,2003%
7MaltaLtd + 6/7 refund€57,0005%
8Ukraine (reference)ФОП group 3 (5%)€55,9297%
9MoldovaMoldova IT Park — 7% flat tax€55,8007%
10UruguaySAS + exoneración por software€55,8007%
11AlbaniaCompany + dividends€55,2008%
12PeruCuarta categoría (independent)€54,7809%
13CroatiaPaušalni obrt (lump-sum sole proprietorship)€54,5009%
14Bosnia and Herzegovinad.o.o. + dividends€54,00010%
15AndorraEmployment contract€53,69011%
16BrazilPJ — Simples Nacional, Anexo III€53,10911%
17MontenegroEntrepreneur (lump-sum)€52,80012%
18CzechiaOSVČ — 60% lump-sum expenses€52,53512%
19CyprusEmployment + 50% relief for new residents€52,40413%
20MonacoEmployment contract€52,20013%
21TürkiyeSole proprietor — 80% exemption on IT services export€51,42014%
22BulgariaEOOD + dividends€51,30014%
23ChileBoleta de honorarios (independent)€51,20415%
24LuxembourgImpatriate regime€51,01815%
25NetherlandsLoondienst + 30%-ruling (27%)€50,43016%
26United StatesS-corp (salary + distribution)€50,02017%
27PolandJDG — flat tax + IP Box 5%€49,56317%
28ColombiaRégimen ordinario — independent€49,37918%
29Slovakias.r.o. + dividends€48,60019%
30North MacedoniaSole proprietor / DOO + dividends€48,60019%
31IcelandRelief for foreign specialists€48,53819%
32LiechtensteinAG/GmbH + dividends€48,20020%
33United KingdomLtd + salary + dividends€48,16720%
34RomaniaPFA (sole proprietorship, real system)€48,10020%
35LatviaSIA + dividends€48,00020%
36ItalyImpatriati (relief for relocatees)€47,67521%
37LithuaniaIndividuali veikla (individual entrepreneur)€47,43521%
38San MarinoCompany + dividends€47,31021%
39GreeceRegime for new tax residents€46,94322%
40AustraliaEmployment€46,59022%
41ArgentinaMonotributo€46,56522%
42SwedenExpert tax relief€46,14423%
43BelgiumSpecial regime for expats€46,02723%
44EstoniaEmployment contract€45,11525%
45NorwayPAYE (first year for foreigners)€45,00025%
46IrelandPAYE (employment contract)€44,93425%
47FranceRégime impatriés€44,78925%
48New ZealandEmployment€44,30926%
49CanadaEmployment€44,18826%
50SwitzerlandAngestellter — canton of Zug€43,96427%
51SerbiaEmployment contract€43,47428%
52HungaryÁtalányadó (flat-rate sole trader)€43,26028%
53FinlandTyöntekijä (employment contract)€42,48629%
54SpainBeckham Law (24%)€41,78330%
55PortugalIFICI («NHR 2.0») — 20%€41,40031%
56DenmarkForskerordningen (27% scheme)€40,29633%
57SloveniaNormirani s.p. (lump-sum sole proprietor)€39,12035%
58GermanyFreiberufler (liberal profession)€38,24236%
59AustriaEmployment 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.
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.
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.
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.
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
Argentina32Ukrainian citizenship kept
Peru32Ukrainian citizenship kept
Canada—3Ukrainian citizenship kept
Ecuador23Ukrainian citizenship kept
Australia—4Ukrainian citizenship kept
Brazil44Ukrainian citizenship kept
United States—5Ukrainian citizenship kept
Uruguay—5Ukrainian citizenship kept
Chile25Ukrainian citizenship kept
New Zealand25Ukrainian citizenship kept
Panama25Kept only in some cases
Mexico45Ukrainian citizenship kept
Belgium55Ukrainian citizenship kept
Colombia55Ukrainian citizenship kept
France55Ukrainian citizenship kept
Germany55Ukrainian citizenship kept
Ireland55Ukrainian citizenship kept
Kosovo55Ukrainian citizenship kept
Luxembourg55Ukrainian citizenship kept
Malta55Ukrainian citizenship kept
Netherlands55Kept only in some cases
Portugal55Ukrainian citizenship kept
Türkiye85Ukrainian citizenship kept
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
Moldova310Ukrainian citizenship kept
Austria510Renunciation required
Bulgaria510Kept only in some cases
Czechia510Ukrainian citizenship kept
Italy510Ukrainian citizenship kept
Latvia510Kept only in some cases
Lithuania510Renunciation required
Montenegro510Renunciation required
Slovenia510Kept only in some cases
Spain510Renunciation required
Georgia610Renunciation required
Monaco1010Renunciation required
Switzerland1010Ukrainian citizenship kept
Andorra720Renunciation required
Liechtenstein1030Renunciation required
San Marino1030Renunciation required
Reviewed 2026-07-15