"National cashback" and "Winter support": Is it needed to declare payments and pay taxes on them?

If you received state help "National cashback" or "Winter support", it is important to know about specifics of their taxation.

What are these payments?

These funds were paid within implementation framework of experimental projects within framework of the All-Ukrainian economic platform "Made in Ukraine" (Resolution № 952 of the Cabinet of Ministers of Ukraine) to support domestic demand for Ukrainian products and services.

Is it needed to pay taxes?

No, these payments are not taxable:

Not included in total taxable income (Article 165 of the Tax Code of Ukraine).

Not subject to the personal income tax and military levy.

Is it needed to submit declaration?

If you have no other income that is subject to declaration, it is not needed to submit property and income tax declaration.

We draw attention of public servants who are required to submit “Declaration of a person authorized to perform state or local government functions” that funds received from the “National cashback” and/or “Winter support” programs must be declared.

Read how to do this on website of the National Agency for Corruption Prevention:

https://wiki.nazk.gov.ua/category/deklaruvannya/hiii-dohody-u-tomu-chysli-podarunky/#post6390

https://wiki.nazk.gov.ua/category/deklaruvannya/hiii-dohody-u-tomu-chysli-podarunky/#post6391