Tax liabilities based on results of declaring foreign income: payment deadlines

Press service of the State Tax Service of Ukraine, published 05 November 2026 at 14:30 Chapter: News

Income received by citizens of Ukraine from sources outside Ukraine is subject to declaration and taxation in Ukraine, except for income that is exempted from taxation according to norms of the Tax Code of Ukraine or international treaties.

Individuals who, based on results of submitting property status and income tax declaration, have determined tax liabilities must pay them independently by August 1 of year following the reporting year.

It is important to note: if the last payment day falls on a weekend or holiday, deadline is working day following such weekend or holiday.

For citizens of Ukraine who received income from sources outside Ukraine, the Code provides a separate rule. If at the time of submitting declaration there are no documents confirming amount of income received and tax paid abroad, the payer may submit application to postpone deadline for submitting declaration until December 31 of year following the reporting year.

Postponing deadline for submitting declaration due to the lack of documents on foreign income, tax liability specified in such declaration must be paid within 10 calendar days following the last day of deadline for its submission, i.e. by January 10.

Codes that should be used to pay taxes

Tax liabilities determined by individual based on the results of annual declaration are paid according to relevant budget classification codes:

- 11010500 – personal income tax, paid by individuals based on the results of their annual declaration;

- 11011001 – military levy, paid based on the declaration results.

Current requisites of budget accounts for paying taxes according to the administrative-territorial structure of Ukraine can be found on the State Tax Service’s web portal in the "Budget accounts" section.

Reference.

Obligation to pay tax liabilities arises for individual based on results of independently determining relevant amounts in the property status and income tax declaration.