Ukraine’s State Tax Service has clarified 2025 tax return rules. Most employees with only salary income are exempt, while others must file, with tax rebates and payments subject to deadlines.
The State Tax Service of Ukraine has issued guidance on the annual tax declaration (return) obligations for individual taxpayers. The notice clarifies cases where filing a declaration is not required.
For taxpayers who must submit a declaration, the deadline is 1 May 2026 for the 2025 tax year. The guidance also sets the deadline for claiming a tax rebate (credit for certain expenses) at 31 December 2026.
In addition, a separate notice specifies that the deadline for payment of taxes relating to 2025 declarations is generally 1 August 2026.
The annual tax declaration process for 2026 in Ukraine allows certain individuals to avoid filing if their income meets specific criteria. According to the Tax Code of Ukraine, a declaration is not required if, during the reporting year, a person only received income that is not subject to taxation or income on which the tax has already been paid at the time of accrual.
Specific Exemptions from Filing Citizens are exempted from the obligation to declare their income if they received:
- Income (including foreign) that is legally excluded from total taxable income.
- Income exclusively from tax agents, such as an employer, where the tax is automatically withheld upon payment regardless of the amount.
- Income from the sale, exchange, or donation of property, provided the transaction is non-taxable, taxed at a zero rate, or the tax was already paid when the contract was notarised.
- Inheritance that is either taxed at a zero rate or has had the tax paid previously.
