Citizens can declare income received in 2021 until 03.05.2022 inclusively

Press service of the State Tax Service of Ukraine, published 02 February 2022 at 16:35 Chapter: Notifications

Declaration campaign of income received by citizens in 2021 began on 01.01.2022.

Citizens and individuals involved in independent professional activity can submit property and income declaration for 2021 by 03.05.2022. Tax liabilities specified by such individuals in declarations are payable by 01.08.2022 (inclusively).

Citizens must declare their income, who during 2021 received:

income not from tax agents (ie from other individuals who are not registered as self-employed). Such income includes, in particular, income from lease of movable or immovable property to other individuals; inheritance of property not from family members of the first and second degrees of kinship with notarization of inheritance or gift agreement under which personal income tax and military levy wasn’t paid, etc.;

income from tax agents that are not subject to taxation at the time of payment, but which are not exempted from taxation. This, in particular, is income in the form of principal amount of the taxpayer’s debt (credit), forgiven (canceled) by the creditor by own decision not related to bankruptcy procedure, before the expiration of statute of limitations, if its amount exceeds 25 percent of one minimum wages (per year) set for January 1 of the reporting tax year, as well as income from operations with securities;

foreign income, etc.

Citizens, entitled to tax rebate according to results of 2021, can submit declaration until 31.12.2022 inclusively.

Detailed information regarding the declaration of income received in 2021 can be found at https://tax.gov.ua/deklaratsiyna-kampaniya-2022/.

Communicate with the State Tax Service remotely using the “InfoTAX” service