How to submit property and income tax declaration?

Campaign for declaring income received in 2023 started from January 1, 2024. Citizens who, according to the Tax Code of Ukraine, are required to submit property and income declaration for 2023 (hereinafter – declaration) must declare their last year's income by May 1, 2024.

Citizens who are entitled to tax discount based on results of 2023 can submit declaration until December 31, 2024 inclusively.

Declaration can be submitted in one of the following ways:

- personally or by authorized person;

- by mail with a delivery notification and description of attachment not later than 5 days before the end of submission deadline;

- by electronic communication means in the electronic form in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services".

In order to increase level of voluntariness of citizens' income declaration and convenience during submission of declaration, electronic service "Property and income tax declaration" has been created in the payer's Electronic cabinet, which provides possibility of partial automatic pre-filling of declaration.

Electronic service "Property and income tax declaration" allows to create declaration and submit it to the controlling body with copies of primary documents, including for using right to tax discount.

Partial automatic pre-filling of declaration is carried out on the basis of payer's account data, information on received income available in the State register of individuals – taxpayers and information regarding objects of immovable or movable property.

Use of this electronic service:

- reduces time and costs during submission of tax declaration;

- minimizes errors in the process of filling out declaration;

- provides opportunity to submit copies of primary documents as attachment to tax declaration online.

Regulatory legal basis and examples of filling out tax declarations can be found on web portal of the State Tax Service in banner "Declaration campaign 2024".