Payers transferred 347.2 billion UAH of the personal income tax to budgets of all levels in January – June 2026. This is 54.9 billion UAH or 18.8%, more than in the same period last year. In the first half of 2025, revenues amounted to 292.3 billion UAH.

The biggest amounts of  thepersonal income tax were paid to budgets by payers of:

Kyiv city – 82.7 billion UAH;

Dnipropetrovsk region – 33.9 billion UAH;

Lviv region – 24.1 billion UAH;

Kyiv region – 21.7 billion UAH.

Personal income tax remains one of the key budget-forming taxes and the main source of funding for local budgets. It is this tax that finances a significant part of community expenditures on education, healthcare, social protection, urban development, infrastructure development and other important needs.

Of the total revenues, 166.2 billion UAH was directed to local budgets. Compared to the first half of the last year, revenues increased by 20.5%, which indicates strengthening of financial capacity of territorial communities and their ability to implement local development programs.

Official employment has advantages not only for the state and communities, but also for citizens themselves. In particular, citizens who received official income during the year from which personal income tax was withheld have a right to apply for the tax rebate and refunding part of paid tax.

Tax rebate is provided for certain types of expenses defined by the Tax Code of Ukraine, in particular for tuition fees, mortgage interest, insurance payments, charitable contributions, certain medical services and other expenses.

To receive tax rebate, it is needed to submit on property status and income tax declaration and documents confirming expenses incurred to the tax authority at the place of payer’s tax address. Exercise right to the tax rebate for expenses incurred in 2025 until December 31, 2026.

How to get the tax rebate: find out at the link https://tax.gov.ua/en/mass-media/news/992273.html.