Citizens' income declaration campaign

One of the priority directions of the State Tax Service of Ukraine is creation of conditions for voluntary payment of taxes (levies) to the budget. Results of the citizens' income declaration campaign indicate increase in citizens' awareness of importance of declaring their incomes and paying taxes to the budget and are important component of partnership relations between taxpayers and the state.

Citizens submitted more than 172 thousand property and income tax declarations as of 01.05.2024 (hereinafter – declaration), which is 2.2 thousand declarations more than in the same period last year.

Residents of Kyiv city (almost 19 000 thousand), Lviv (15 thousand declarations), Dnipropetrovsk (almost 14 thousand declarations), Vinnytsia (12 thousand declarations) and Kyiv regions (10 thousand declarations) declared their incomes the most actively.

By the type of taxable income, the biggest number of declarations was submitted by taxpayers who received income from inheritance (received as a gift) of property (16 percent of the total number of declarations), other taxable income (additional benefit, bank interest, etc. – 16 percent), from leasing, renting (sublease, emphytheusis), residential rental (sublease) (7 percent), from sales (exchange) of movable and/or immovable property (6 percent).

In addition, 27 percent citizens declared non-taxable incomes.

In submitted declarations, annual income was declared in the amount of 218.5 billion UAH, which is by 104.1 billion UAH or by 91 percent more than last year.

Number of citizens who, according to results of 2023, declared annual income in the amount of more than 1 million UAH, is 10.7 thousand people (+ 1.2 thousand people compared to last year).

Tax liabilities payable to the budget from the personal income tax (hereinafter – tax) are determined in the amount of 4.8 billion UAH, which is 2.1 billion UAH or 76 percent more than in the same period last year, military levy – 0.9 billion UAH, which is 0.4 billion UAH or 80 percent more than in the same period last year.

In addition, almost 53 thousand citizens declared their right to tax discount, declared amount of tax to be refunded from the budget is 293.8 million UAH.