Who is entitled to the tax discount and how to get it?

Press service of the State Tax Service of Ukraine, published 17 February 2025 at 13:39 Chapter: News

State Tax Service of Ukraine reminds citizens of the opportunity to take advantage of the tax discount. This right is provided for personal income tax payers who, during the year, incurred expenses subject to compensation from the budget. From January 1 to December 31, 2025, it is possible to apply for the tax discount for expenses incurred in 2024.

Who is entitled to the tax deduction?

Tax discount, according to Article 166 of the Tax Code of Ukraine, can be obtained by individuals – citizens of Ukraine, who:

- receive income in the form of wages, from which personal income tax has been withheld;

- in the reporting year actually incurred certain expenses specified by the Tax Code of Ukraine.

Expenses included in the tax deduction include:

1.Tuition payment – ​​for oneself or family members of the first degree of kinship or a person over whom guardianship or care has been established, if funds are paid to Ukrainian educational institutions.

2. Donations and charitable contributions – in the form of donations or charitable contributions to non-profit organizations, but not more than 4% of total income.

3. Payment for using mortgage loan – part of the interest amount for using the loan.

4. Insurance payments and pension contributions – under the long-term life insurance contracts, non-state pension provision, under pension contract with a non-state pension fund.

5. Expenses of assisted reproductive technologies – payment for assisted reproductive technologies, but not more than amount equal to one third of income in the form of wages for the reporting tax year.

6. Payment for public services – cost of public services related to the adoption of a child, including payment of state duty.

7. Construction expenses (purchase) of affordable housing – amount of expenses for paying for the construction (purchase) of affordable housing.

8. Housing rental expenses – for internally displaced persons (under certain conditions).

9. Expenses for acquisition of shares of the Diia City – expenses for acquisition of shares issued by a legal entity that has acquired status of the Diia City resident.

How to obtain the tax discount?

To obtain the tax deduction, the taxpayer submits assets and income declaration to the controlling authority where such taxpayer is registered. Declaration is accompanied by supporting documents (copies of receipts, checks, payment orders, copies of service contracts, documents on the degree of kinship, etc.), as well as a passport and identification code.

Tax declaration is submitted at the taxpayer's choice in one of the following ways:

а) personally by the taxpayer or authorized person to the State Tax Service authority at the registration place;

b) sent by mail with a delivery notification and description of the attachment;

c) through the payer's Electronic cabinet.

Any questions left?

Contact the State Tax Service’s contact center: hotline: 0 800 501 007 (free calls). Email: idd@tax.gov.ua or via the payer's Electronic cabinet. Working hours: Monday–Friday, from 08:00 to 18:00.