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Regarding submission of the property and income tax declaration by citizens

published 11 March 2022 at 16:02

State Tax Service of Ukraine in connection with introduction according to Decree of the President of Ukraine as of 24.02.2022 №64 / 2022 throughout Ukraine of the martial law and in order to enable taxpayers to comply with the Tax Code of Ukraine (hereinafter – Code) to declare their income, determine and pay tax liabilities informs the following.

Law of Ukraine “On Amendments to the Tax Code of Ukraine and other legislative acts on the peculiarities of taxation and reporting during martial law” as of 03.03.2022 № 2118-IX (hereinafter – Law 2118) stipulates that  in case if taxpayer does not have an opportunity in a timely manner to fulfill tax obligation, in particular regarding compliance with deadlines for transferring taxes and levies, filing reports, the taxpayers are released from liability under the Tax Code with mandatory performance of such obligations within three months after the termination or abolition of the martial law.

Taking into account the above specified legislative norms, the State Tax Service of Ukraine informs that for citizens who do not have an opportunity to timely submit the property and income tax declaration, the deadline for reporting is postponed until deadline set by the Law 2118.


Glory to Ukraine!