Declaration – 2026: who needs to submit property status and income declaration
Ukraine is currently undergoing annual income declaration campaign. This is a period when citizens must report income received during the previous year from which taxes were not paid.
Obligation to declare does not apply to everyone, but there are income categories for which submitting declaration is obligatory.
Who must submit declaration?
- Individuals who received income without participation of the tax agent (income received from other individuals)
These are situations where no one paid income tax.
For example:
- property leasing, if the tenant is individual;
- gifts or inheritance from persons who are not close relatives and from whom tax and military levy were not paid during the notarial deed;
- alienation of real estate by the court decision.
- Citizens who received foreign income
Salary, freelance payments, dividends, pensions, inheritances, gifts, winnings, prizes or other income from abroad are subject to obligatory declaration in Ukraine.
However, not all foreign income is subject to declaration. Ukraine has agreements with many countries of the world to avoid double taxation.
It is also not necessary to declare funds if individual resident of Ukraine who has exercised right to temporary protection has received:
- material assistance from foreign states, state funds or charitable organizations in connection with the war;
- assistance from foreign states, state funds or charitable organizations to the first-degree family members who have suffered from russian aggression.
- Persons involved in independent professional activities
Private notaries, private executors, lawyers, arbitration managers (property administrators, rehabilitation managers, liquidators), court experts, auditors, appraisers, engineers or architects, in the case of receiving income from independent professional activities.
- Those who received other untaxed income
Among them:
- investment income;
- income from which tax was not withheld, but which is not exempted from taxation.
- Individuals-entrepreneurs on the general system
Individuals-entrepreneurs working on the general taxation system, in case of receiving income from entrepreneurial activity.
- Foreigners who became tax residents of Ukraine
Persons who, at the end of 2025, acquired status of tax resident of Ukraine, submit declaration and include both Ukrainian and foreign income in it.
- Resident citizens who travel abroad for permanent residence
Such citizens must submit declaration not later than 60 calendar days before the departure.
- Individuals – residents of Ukraine who are controllers of the controlled foreign company
Such individuals are required to submit declaration and annex, reflecting profit of the controlled foreign companies according to requirements of the Tax Code.
Who can submit declaration voluntarily
This can be done by citizens who want to take advantage of the tax rebate – to return part of the personal income tax paid from salaries for certain expenses.
The most common of them are:
- tuition fees at domestic educational institutions;
- mortgage interest;
- insurance payments;
- charitable contributions to the non-profit enterprises.
When to submit?
- Obligatory declaration – by May 1, 2026.
- To receive the tax rebate – by December 31, 2026 (inclusively).
