Tax rebate for charity: how to get back part of the paid taxes

Press service of the State Tax Service of Ukraine, published 16 June 2026 at 14:07 Chapter: News

The one does good deeds and support charitable organizations? The state provides opportunity to return a part of the paid personal income tax due to the tax rebate.

Tax rebate is a mechanism that allows citizens to reduce their annual taxable income by the amount of certain expenses, in particular charitable contributions. As a result, the taxpayer may receive a refunding of part of previously paid personal income tax.

Who can use the rebate?

Individuals – residents of Ukraine, who during the year made charitable donations to the non-profit organizations and received income in the form of salaries, are entitled to the tax rebate.

It is important that the recipient organization is included in the Register of non-profit institutions and organizations at the time of receiving assistance.

What amount can be taken into account?

Charitable contributions and donations are included in the tax rebate, but their total amount cannot exceed 4% of the taxpayer's annual taxable income.

What documents are required?

To receive the tax rebate, the one must keep documents confirming the fact of charitable assistance. These can be:

- bank receipts;

- payment instructions;

- fiscal or commodity checks;

- bank statements;

- property acceptance and transfer acts (if assistance was provided in the form of property);

- other settlement documents.

Documents must necessarily indicate data of the benefactor and the recipient of assistance, date of payment or transfer of property, as well as amount of funds or the property cost.

How to submit documents?

To exercise right to the tax rebate, the one must submit property status and income declaration to the tax authority at the registration place.

It is possible to do this:

- in person or through authorized individual;

- by mail with a delivery notification;

- electronically through the taxpayer's Electronic cabinet or the mobile application "My Tax Service".

For convenience of citizens, declaration can be generated with partially filled in data in the electronic services of the State Tax Service and immediately add copies of supporting documents.

Don't miss the deadline

It is possible to exercise your right to the tax rebate based on the results of the reporting year until December 31 of year following the reporting year.

If the taxpayer fails to submit tax declaration by the deadline, right to the tax rebate is lost and is not carried over to subsequent years.

Charity not only helps those in need, but also provides opportunity to return part of the paid taxes. The main thing is to keep supporting documents and submit tax declaration on time.