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Tax, levy, payment | Legislative and regulatory acts |
The last day of submitting rent tax declaration for the II quarter of 2026 with calculation of: - rent for the special use of forest resources; - rent for the special water use; - rent for the subsoil use without rent for the subsoil use during extraction of the hydrocarbon raw materials | Paragraph 257.1 Article 257 Section IX of the Tax Code of Ukraine |
The last day of submitting the environmental tax declaration for the II quarter of 2026 | Paragraph 250.2 Article 250 Section VIII of the Tax Code of Ukraine |
The last day of submitting the parking spaces levy for vehicles declaration for the II quarter of 2026 | Sub-paragraph 2681.5.3 Paragraph 2681.5 Article 2681 Section XII of the Tax Code of Ukraine |
The last day of submitting the tourist tax declaration for the II quarter of 2026 | Sub-paragraph 268.7.3 Paragraph 268.7 Article 268 Section XII of the Tax Code of Ukraine |
The last day of submitting tax declaration of the single tax payer of Group III – legal entities for the I half of 2026 | Clause 2 of Paragraph 294.1 Article 294 Section I Section XIV of the Tax Code of Ukraine |
The last day of submitting the corporate income tax declaration for the I half of 2026 for taxpayers whose base reporting (tax) period is equal to a calendar quarter | Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 Section II and Paragraph 137.4 Article 137 Section III of the Tax Code of Ukraine |
The last day of submitting calculation of the net profit part (income), dividends on the state share for the I half of 2026 | Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 Section II of the Tax Code of Ukraine; Paragraph 3 of Procedure for deduction of the net profit part (income) to the state budget by state unitary enterprises and their associations, approved by Resolution of the Cabinet of Ministers of Ukraine № 138 as of 23.02.2011 |
The last day of submitting the corporate income tax declaration under a production sharing agreement for the II quarter of 2026 | Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 Section II and Sub-paragraph "e" Paragraph 336.1 Article 336 Section XVIII of the Tax Code of Ukraine |
The last day of submitting simplified value added tax declaration for the II quarter of 2026, submitted by a non-resident person registered as the value added tax payer according to Paragraph 2081.2 Article 2081 Section V of the Tax Code of Ukraine | Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 Section II and Paragraph 2081.4 Article 2081 Section V of the Tax Code of Ukraine |
The last day of submitting tax calculation for the II quarter of 2026 of the income amounts accrued (paid) to taxpayers-individuals and amounts of tax withheld from them, as well as amounts of accrued single contribution, by individuals-entrepreneurs and/or persons involved in independent professional activities | Sub-paragraph "b" Paragraph 176.2 Article 176 of the Tax Code of Ukraine Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 of the Tax Code of Ukraine Sub-paragraph 4 Part 2 Article 6 of the Law of Ukraine № 2464 |
The last day of submitting the single tax payer declaration for payers of Group III for the I half of 2026 | Paragraph 296.3 Article 296 and Sub-paragraph 49.18.2 Paragraph 49.18 Article 49 of the Tax Code of Ukraine |
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Department of the DPS for work with large taxpayers:
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