Taxpayers paid 411.7 billion UAH of the personal income tax to the budget in January – July 2026. Compared to the same period last year, revenues have increased by almost 64.9 billion UAH (+ 18.7%). Then the budget received 346.8 billion UAH of the tax.

The biggest personal income tax revenues were provided by payers of:

- Kyiv – 99 billion UAH;

- Dnipropetrovsk region – 40 billion UAH;

- Lviv region – 28.7 billion UAH;

- Kyiv region – 25.6 billion UAH.

Personal income tax is paid at the 18% rate, in particular, on salaries, remuneration under the civil law contracts, rent, investment income and other income defined by the Tax Code of Ukraine.

Personal income tax is withheld from employees’ salaries and transferred to the budget by the employer as a tax agent. At the same time, if citizen receives income without participation of the tax agent, for example, from provision of services or property rental, such citizen must independently declare such income and pay the tax.

Part of the already paid personal income tax can be refunded by exercising right to tax rebate. It is provided for expenses specified in the Tax Code, including education, mortgage interest, insurance, charity, certain medical services, etc.

More information on how to get tax rebate: https://tax.gov.ua/en/mass-media/news/992273.html