When property and income tax declaration is not submitted

Declaration campaign of income received during 2023 is ongoing. Please note that the Tax Code of Ukraine (hereinafter – Code) provides for cases when taxpayers are exempted from submitting property and income tax declaration.

Paragraph 179.2 Article 179 of the Code stipulates that tax declaration is not submitted if the taxpayer received:

income, including foreign income, which, according to the Code, is not included in the total monthly (annual) taxable income;

income exclusively from tax agents, regardless of the type and amount of accrued (paid, provided) income;

income from sale (exchange) of property, donations, income from which according to the Code is not taxed, taxed at a zero rate and/or from which, upon notarization of contracts, tax was paid according to the Code;

income in the form of heritage objects, which, according to the Code, are taxed at a zero tax rate and/or from which was paid according to Paragraph 174.3 Article 174 of the Code.

In addition, taxpayers are exempted from obligation to submit tax declaration in the following cases:

a) regardless of the type and amount of income received by the taxpayers who are:

minors or incapacitated individuals and at the same time are fully dependent on other individuals (including parents) and/or state as of the end of reporting tax year;

under arrest or are detained or sentenced to imprisonment, in captivity or imprisonment in the territory of other states as of the end of deadline for submitting declaration;

wanted as of the end of reporting tax year;

in military service as of the end of reporting tax year.

Detailed information on the declaration of income received in 2023 can be found on web portal of the State Tax Service in banner "Declaration campaign 2024".