Tax discount for charity: what citizens need to know

Citizens have opportunity to take advantage of tax discount if they have made charitable expenditures during the year.

Conditions for obtaining such discount:

1. Funds or property were transferred only to the non-profit organizations that:

- are registered in Ukraine;

- are included in Register of the non-profit organizations on the date of transfer of funds or property.

2. Discount is granted for the amount of expenses that do not exceed 4% of the total taxable the taxpayer’s income for the reporting year.
3. Documents confirming expenditures:

- receipts, fiscal or commodity checks, cash receipts;

- copies of contracts (if available).

Documents must contain information about the benefactor and recipient of the contribution.

Copies of supporting documents are submitted together with tax declaration. Original documents are not submitted, but are kept by the payer during the statute of limitations.

Upon a request by the controlling authority, payers must provide documents confirming income or expenditures for tax discount.

Important! If the transfer is made to the personal accounts of volunteers, this amount is not taken into account in tax discount. Contributions to special accounts, for example, the National Bank of Ukraine or UNITED24, do not give a right to discount, since these legal entities are not the non-profit organizations.

It is recommend checking representation of legal entities in relevant registers calculating expenditures that can be attributed to tax discount.

It is possible to submit documents for tax discount for expenditures incurred in 2024 from January 1 to December 31, 2025.

How to submit declaration in more detail at the link: https://tax.gov.ua/en/mass-media/news/866523.html

About the deadlines for submitting declaration: https://tax.gov.ua/en/mass-media/news/865638.html

How to get tax discount: https://tax.gov.ua/en/mass-media/news/870408.html