Tax benefits: what important volunteers need to know

Press service of the State Tax Service of Ukraine, published 07 May 2026 at 14:03 Chapter: News

In Ukraine, volunteering has a clear legal basis: it is defined by the law as voluntary, non-profit and socially oriented.

State provides tax benefits for volunteers – funds raised or property received are usually not subject to taxation. However, it all depends on how these funds are used.

According to the law, charitable assistance is not taxable if it is received by individual volunteer who is included in the official Volunteer register.

Key condition is that the funds or purchased property must be directed directly to assist specific categories: military personnel, law enforcement officers, combatants, war victims or their families. Transfer can be made either directly or through the state structures – for example, Ministry of Defense, National Guard, Security Service of Ukraine, police and other military formations.

Only amount actually used for charity, as well as the volunteer’s documented expenses related to providing this assistance, is not taxed.

At the same time, it is important to remember: if the volunteer collects funds on own account and does not directly direct them to benefit of such persons, but, for example, transfers them to charitable foundation or buys a vehicle and transfers it to the foundation, tax benefits do not apply.

In this case, amount of funds collected is considered income of the individual and is included in total annual taxable income. Accordingly, it is subject to taxation on a general basis as other income.

As follows, the key to applying tax benefits is targeted use of charitable funds – directly for benefit of recipients specified by the law.

Such legislative provisions are valid throughout the entire period of measures to ensure defense of the state and until the end of year following the year of their completion or abolition of the martial law or state of emergency.