Provision of free assistance to the non-profit organizations and for the needs of ensuring state defense: what should be known

Press service of the State Tax Service of Ukraine, published 13 April 2026 at 15:49 Chapter: News

Taxpayers who support military and non-profit sector must correctly reflect such assistance in their tax reporting. Even unpaid contributions affect calculation of the income tax and can change financial result.

All aid transactions – both for defense and non-profit organizations are subject to obligatory reporting in a special annex to the corporate income tax declaration. It is important to take into account established limitations and adjustments, which depend on the volume of aid and financial indicators of the previous year.

How to fill out the annex, what limits apply and in which cases tax differences arise, read explanation at the link: https://tax.gov.ua/baneryi/onlayn-navchannya/podatok-na-pributok-pidpriemstv/1000324.html.