Individuals-entrepreneurs and tax rebate: what taxpayers need to know

Press service of the State Tax Service of Ukraine, published 29 June 2026 at 10:10 Chapter: News

Individuals-entrepreneurs can receive tax rebate, but only as citizens, and not within framework of their entrepreneurial activities.

Tax rebate is the taxpayer’s right to refund part of paid personal income tax at the expense of certain documented expenses.

At the same time, the mere fact of registering a person as an entrepreneur does not give a right to tax rebate for income from entrepreneurial activity. Such right arises only in the presence of certain types of income defined by the law.

Particularly, individual-entrepreneur can pretend for tax rebate if such individual-entrepreneur is simultaneously employee and receives salary from which the personal income tax is paid. It is this income that can be the basis for calculating tax rebate.

In addition, individuals who receive income in the form of dividends from ownership of shares or other corporate rights of legal entities that are Diia City residents are entitled to tax rebate. In such case, tax rebate may include costs of acquiring relevant shares or corporate rights under conditions specified by the Tax Code of Ukraine.

It is worth remembering that the tax rebate is granted only if there are documents confirming incurred expenses. To receive it, it is necessary to submit property status and income declaration with documents confirming the right to the rebate.

Read more:

https://zir.tax.gov.ua/main/bz/view/?src=ques&id=39292