Declaration – 2026: who can avoid filing annual declaration

Press service of the State Tax Service of Ukraine, published 10 March 2026 at 15:11 Chapter: News

Some Ukrainians do not need to file annual tax declaration on their assets and income.

This possibility is provided for by the Tax Code of Ukraine – if during the reporting year a person only received income that is not subject to taxation or on which tax has already been paid during the accrual.

In what cases is declaration not filed?

Citizens are exempted from obligation to declare if they received:

- income (including foreign) that is not included in the total taxable income according to legislation;

- income exclusively from tax agents (e.g. employer), regardless of their type and amount. In this case, tax is automatically withheld upon payment;

- income from the sale, exchange or donation of property, if it is not taxable, is taxed at a zero rate or the tax has already been paid at the notarization time of the contract;

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

What does this mean for the taxpayers?

If citizen, during the year, received only the specified income, it is not necessary to file declaration for the year.

In fact, this applies to most employees who receive salary from employer and do not have additional taxable income.

If during the year there was other income subject to declaration (for example, foreign income or independent professional activity), obligation to file declaration remains.

Therefore, it is advised to carefully analyze own income to make sure whether the one has obligation to report to the state.

Reminder: declaration campaign lasts until May 1. By this time that it is necessary to declare the last year’s income, on which taxes were not paid.

To receive tax rebaye, the filing deadline is until December 31, 2026 inclusively.

More information about the filing deadlines of declaration – follow the link https://tax.gov.ua/en/mass-media/news/979662.html