How to obtain a tax rebate

Citizens who are not business entities and who received a salary from which the personal income tax was deducted during the last year are entitled to obtain a tax rebate on the grounds provided by the Tax Code of Ukraine.

Tax rebate is granted if an individual during the reporting year had expenses on:

- studying,

- obtaining affordable housing under the government programs,

- payment for assisted reproductive technologies,

- interest on the mortgage loan,

- charity contributions,

- insurance payments (contributions, premiums) under the long-term life insurance contracts,

- pension contributions within the framework of non-state pension provision, etc.

To obtain a tax rebate the following is needed:

1 - to fill in and submit property and income tax declaration at the place of registration by December 31 inclusively;

2 – declaration must contain amount of income received for year in the form of salary, type of expenses, their size and calculated amount of the personal income tax before reimbursement.

Upon the receipt of declaration, the reimbursement amount is determined, which is transferred to citizens within 60 days by postal order or to the bank account.

Please note that the right to obtain a tax rebate is not carried over to subsequent years, ie to receive a rebate for 2019, the one must submit declaration by December 31, 2020 inclusively.

Total amount of the tax rebate accrued to taxpayer in the reporting year may not exceed amount of the taxpayer’s annual total taxable income accrued in the form of salary.

Salary includes basic and additional remuneration, other incentive and compensation funds paid to taxpayer on the basis of employment relations.

More about the right to obtain a citizen’s tax rebate is at: https://tax.gov.ua/deklaruvannya-dohodiv-gromadyan-/podatkova-znijka-dlya-fizichnih-osib/.

It is advised to watch thematic video tutorial on how to properly fill in and submit annual tax declaration through the Electronic Cabinet at the link: https://tax.gov.ua/media-tsentr/videogalereya/videouroki/5977.html.