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Tax, levy, payment | Legislative and regulatory acts |
The last day for the land tax payment (land tax and / or rent for land plots of state or communal property) (except for citizens) for April 2026 | Paragraphs 287.3 and 287.4 Article 287 Section ХІІ of the Tax Code of Ukraine |
The last day of rent payment for the state-owned agricultural land plots leased according to Article 1201 Chapter 19 Section IV of the Land Code of Ukraine for April 2026 | Paragraphs 287.3 and 287.4 of Article 287 Section XII of the Tax Code of Ukraine |
The last day of rent payment for April for: -use of mineral resources in the production of hydrocarbon raw materials; -use of the radio-frequent resource of Ukraine; -transportation of oil and oil products by main pipelines and petroleum product pipelines; -transit transportation of ammonia by pipelines across Ukraine | Paragraph 257.5 Article 257 Section IX of the Tax Code of Ukraine |
The last day for the value added tax payment for April 2026 | Paragraph 57.1 Article 57 Section II and Paragraph 203.2 Article 203 Section V of the Tax Code of Ukraine |
The last day for the excise tax payment for April 2026 | Paragraph 57.1 Article 57 Section II, Sub-paragraph 222.1.1 Paragraph 222.1 Article 222 Section VI of the Tax Code of Ukraine |
The last day for the land tax payment by individuals–entrepreneurs – owners and land users of land plots for April 2026 | Paragraph 287.3 of Article 287 of the Tax Code of Ukraine |
The last day for the personal income tax and military levy payment for April 2026 from income taxation accrued in the form of: - interest on a current or deposit bank account; - interest on deposits of a credit union member | Paragraph 170.4 Article 170 and Paragraph 16-1 Sub-section 10 Section XX of the Tax Code of Ukraine |
The last day for the personal income tax and military levy payment by the tax agent for April 2026, if taxable income is calculated by the tax agent but not paid (not provided) to the taxpayer | Sub-paragraph 168.1.5 Paragraph 168.1 Article 168 and Paragraph 16-1 Sub-section 10 Section XX of the Tax Code of Ukraine |
Department of the DPS for work with large taxpayers: