Declaration campaign 2026 has started: citizens declare income received during the past year

Press service of the State Tax Service of Ukraine, published 08 January 2026 at 14:02 Chapter: News

From January 1, 2026, declaration campaign began in Ukraine, during which citizens must declare income received during 2025.

Filing property status and income declaration and paying taxes is not only a legal requirement, but also personal contribution of every citizen to the financial stability, security and defense capability of the state.

Who is required to file declaration?

Tax declaration is required to be filed by individuals who in 2025 received:

- income from which tax was not withheld at the time of payment, but which is not exempted from taxation;

- income from individuals who are not tax agents (for example, from other citizens);

- foreign income;

- income from entrepreneurial activity (except for individuals-entrepreneurs on the simplified system);

- income from independent professional activities (lawyers, notaries, auditors, etc.);

- other income in cases provided for by the Tax Code of Ukraine.

Declaration is also filed:

- foreigners who, as of 2025, have acquired status of the tax resident of Ukraine – they declare both income from Ukraine and foreign income;

- resident citizens who leave for permanent residence abroad – not later than 60 calendar days before the departure.

Who does not need to file declaration?

Obligation to submit declaration is considered fulfilled if citizen received:

- income that is not included in taxable income according to the Code;

- income exclusively from the tax agents (for example, salary);

- income from the sale, exchange, donation of property that is not taxed or taxed at a zero rate;

- inheritance that is taxed at a zero rate or on which tax has already been paid.

Other cases where declaration is not filed are also directly defined by the Tax Code of Ukraine.

Deadlines for filing declaration

For most individuals, deadline for filing declaration is May 1, 2026.

Property status and income declaration form is approved by Order of the Ministry of Finance of Ukraine and is unified for all citizens.

Tax rebate: right worth taking advantage of

Citizens have a right to voluntarily file declaration to take advantage of tax rebate (for example, for education expenses, insurance, mortgage, etc.):

- declaration for receiving tax rebate can be submitted until December 31, 2026 inclusively;

- copies of documents confirming expenses incurred are submitted together with declaration.