How to get tax rebate: find out what can be saved on by declaring income
Press service of the State Tax Service of Ukraine , published 18 March 2026 at 14:00 Chapter: News
Tax rebate is opportunity for officially employed citizens to return part of the paid personal income tax.
Individuals who are residents of Ukraine can take advantage of the tax rebate. The main condition: the one must receive official salary from which personal income tax is withheld.
Rebate allows to reduce annual taxable income by the amount of expenses incurred on the purchase of certain products, works or services from residents of Ukraine.
Expenses that can be included in the tax rebate
Tax rebate may include expenses for:
- Education – payment of tuition fees in kindergartens, schools, vocational and higher education institutions (for the oneself or first-degree relatives).
- Accomodation – mortgage interest payment.
- Medical services – costs of assisted reproductive technologies.
- Insurance – contributions under the long-term life insurance contracts or non-state pension provision.
- Charity – donations to the non-profit organizations (within 4% of annual taxable income).
Required documents
Only expenses actually incurred, confirmed by documents, are included in the tax rebate. Taxpayer must have:
- receipts, fiscal or commodity checks;
- contracts with service providers;
- profitable cash orders.
Documents must necessarily indicate cost of products or services and date of their purchase or provision.
How to submit declaration
To get tax rebate, it is needed to:
- Submit annual property status and income tax declaration, indicating grounds for receiving the rebate and amount of expenses. Declaration is submitted by December 31 (inclusively) of year following the reporting year.
- Provide copies of supporting documents along with the declaration. Original documents must be kept throughout the entire limitation period.
- Please note that the total amount of tax rebate cannot exceed annual income received in the form of salaries.
- For certain types of expenses, special restrictions established by the law may apply.
It is worth remembering that right to the tax rebate is valid for one year only. If the one has not used it by the end of year following the reporting year, such right is not carried over to subsequent tax years.
How to quickly submit tax declaration – read the link