Income declaration: who must submit declaration and by what deadline

Press service of the State Tax Service of Ukraine, published 31 January 2025 at 14:17 Chapter: News

In Ukraine, a campaign for citizens to declare income received during the past year is ongoing. It started on January 1, 2025.

Deadlines for submitting declaration

The following persons submit declaration by May 1 of the year:

- citizens who received certain income and are required to submit declaration (for example: persons who received foreign income, income from the alienation of corporate rights, income from leasing property to other individuals, upon receiving an inheritance (gift) from persons who are not persons of the first and second degree of kinship, etc.).

If there is no certificate from the competent authority of another country on foreign income and taxes paid abroad - you can submit application to the Sax Service at tax address and postpone the deadline for filing declaration until December 31.

- individuals, entrepreneurs, except for those on the simplified taxation system;

- individuals involved in independent professional activities.

By December 31 of year, the following submit declaration:

- individuals claiming the right to tax deduction.

Separate deadlines for submitting declarations apply to the following categories:

- Individuals-entrepreneurs in case of termination of business activity (except for those on the simplified taxation system) must submit declaration within 20 calendar days after month in which the state registration of termination of business activity was carried out.

The last basic reporting period is the period from the day following end of previous reporting period to the end of month in which business activity was terminated.

- Residents who leave for permanent residence abroad - submit declaration not later than 60 calendar days before departure.

Important! If the last day for submitting tax declaration falls on a weekend or holiday, then according to tax legislation, the deadline is postponed to the first working day.