The Tax Service reminds us that tomorrow is the last day to file tax returns. How to do it in time
29 April 13:35
The tax authorities are expecting declarations from those citizens who received income last year without paying taxes by April 30. This was reported by the State Tax Service, "Komersant Ukrainian" reports.
Who has to file a declaration in time
Citizens who have received a certain amount of income must fulfill their tax obligation and file a declaration. For example, persons who have received foreign income, income from the alienation of corporate rights, income from leasing property to other individuals, inheritance (gift) from persons who are not first and second degree relatives, etc.
If you do not have a certificate from the competent authority of another country on foreign income and taxes paid abroad, you can submit an application to the tax office at your tax address and extend the deadline for filing the declaration until December 31.
Individual entrepreneurs, except for those under the simplified taxation system, and individuals engaged in independent professional activities, must also file declarations.
How to file a declaration
Anyone who needs to do so can choose a method that is convenient for them:
– in person or by an authorized person;
– in electronic form in compliance with the requirements of the Laws of Ukraine “On Electronic Documents and Electronic Document Management” and “On Electronic Identification and Electronic Trust Services”.
According to the State Tax Service, the electronic form is the most convenient. And given the time crunch, it is also the most realistic.
To file a tax return electronically, you only need to have a qualified electronic signature (the so-called electronic key) and access to the Internet.
This can be done
– via the taxpayer’s electronic cabinet: details in the video at the link,
– via the My Tax Mobile Application: instructions are also available here.
Who must file a declaration by December 31
From January 1 to December 31, 2025, you can apply for a tax rebate for expenses incurred in 2024.
Pursuant to Article 166 of the Tax Code of Ukraine, the tax rebate is available to individuals – citizens of Ukraine who
– receive income in the form of salary from which personal income tax has been withheld;
– actually incurred certain expenses in the reporting year as defined by the Tax Code of Ukraine.
The expenses included in the tax rebate include:
1. Tuition fees – for themselves or members of their first-degree family or a person under guardianship or custody, if the funds are paid to Ukrainian educational institutions.
2. Donations and charitable contributions – in the form of donations or charitable contributions to non-profit organizations, but not more than 4% of total income.
3. Payment for the use of a residential mortgage loan – part of the amount of interest for the use of the loan.
4. Insurance payments and pension contributions – under long-term life insurance contracts, private pension plans, and pension contracts with private pension funds.
5. Expenses for assisted reproductive technologies – payment for assisted reproductive technologies, but not more than an amount equal to one third of income in the form of wages for the reporting tax year.
6. Payment for state services – the cost of state services related to the adoption of a child, including the payment of state duty.
7. Expenses for the construction (purchase) of affordable housing – the amount of expenses for the payment of expenses for the construction (purchase) of affordable housing.
8. Housing rental costs – for internally displaced persons (under certain conditions).
9. Expenses for the acquisition of shares in a Diia City enterprise – expenses for the acquisition of shares issued by a legal entity that has acquired the status of a Diia City resident.
In order to receive a tax rebate, a taxpayer submits a declaration of property status and income to the supervisory authority in which he or she is registered. The declaration must be accompanied by supporting documents (copies of receipts, checks, payment orders, copies of service agreements, documents on the degree of kinship, etc.), as well as a passport and identification code.
Those who have income abroad also have tax obligations
Ukrainian citizens who receive income outside the country must file an income tax return and pay taxes.
The State Tax Service reminds that any income earned abroad is subject to taxation in Ukraine. It is taxed at the following rates:
– 18% – personal income tax (PIT);
– 1.5% – military duty (but only for income received before January 1, 2025).
If the income was received in foreign currency, the amount is converted into hryvnia at the official NBU exchange rate on the day the income was accrued.
Citizens who have already paid taxes abroad will not have to pay income tax in Ukraine again. However, it is important that this country has a double taxation treaty with Ukraine.
In order to avoid double taxation, you need to obtain a certificate from the foreign tax authority on the taxes paid and legalize it in the country where the taxes were paid (for example, through a consulate or authorities authorized to legalize such documents).
It is important to remember that the amount of tax paid outside of Ukraine is credited in an amount not exceeding the amount of tax that would have been paid in Ukraine.
If no tax payment documents are available, a citizen must submit an application to the Ukrainian tax office at the place of registration and postpone the deadline for filing a declaration until December 31.
