New accounts for banks for the income tax payment for 2026 are opened

Part of the income tax paid by banks will be earmarked in 2026. According to Article 26 of the Law of Ukraine “On the State budget of Ukraine for 2026”, 50% of the amounts of bank income tax revenues for the reporting year 2026 will be credited to a special fund of the state budget.

These funds will be used to implement public investment project to purchase passenger cars.

In connection with this, the Treasury additionally opened new budget accounts under the budget revenue classification code:

- 11020602 – "Income tax of banking organizations, including branches of similar organizations located in Ukraine, payable for the tax (reporting) period 2026".

To pay bank income tax for tax (reporting) periods until 2026, previously opened accounts under the code continue to operate:

- 11020600 – " Income tax of banking organizations, including branches of similar organizations located in Ukraine".

Information regarding current requisites of budget accounts opened by the Treasury is posted on the main page/subsites of the State Tax Service’s web portal at the link: https://tax.gov.ua/rahunki-dlya-splati-platejiv.