Ukrainian taxpayers now have the opportunity to receive a refund of part of the personal income tax (PIT) paid if they made charitable contributions during the reporting year. This was reported by RBC-Ukraine citing clarifications from the State Tax Service (STS).

Who is eligible for a tax refund

The tax benefit is available to individual tax residents of Ukraine who meet two criteria simultaneously: they received income in the form of wages and made donations to non-profit organizations. A key requirement for the recipient of aid is their inclusion in the Register of Non-Profit Institutions and Organizations at the time of receiving the funds.

Limits and deduction conditions

It is important to understand that the tax deduction is calculated not on the entire amount of donations, but taking into account the established limit. The total amount of charitable contributions included in the deduction cannot exceed 4% of the taxpayer's annual taxable income. This means that to obtain maximum benefit, one must take into account the size of their official income.

Documentary confirmation

To exercise the right to a refund, it is necessary to keep documents confirming the fact of charitable assistance. They must necessarily indicate:

  • Details of the donor and the recipient;
  • Date of payment or transfer of property;
  • Amount of funds transferred or value of property.

How to file a declaration

To apply for the discount, it is necessary to submit a declaration of property status and income to the tax authority at the place of registration. The STS offers several convenient ways to submit:

  • In person or through an authorized representative;
  • By mail with a notification of delivery;
  • In electronic form through the "Electronic Cabinet of the Taxpayer" or the "My Tax" mobile application.

Digital services provide the opportunity to generate a declaration with partially filled data and immediately attach copies of supporting documents, which significantly simplifies the process.

Deadlines and important nuances

The right to use the tax deduction based on the results of the reporting year can be exercised until December 31 of the year following the reporting year. If the taxpayer does not submit the declaration within the established time limits, the right to receive the tax deduction is lost and is not carried over to subsequent years.

It is worth noting that charity is not the only expense item that gives the right to a tax deduction. A similar right applies to expenses for the education of children or relatives, which allows for a refund of part of the funds paid for obtaining education in 2025. In addition, for veterans and persons with disabilities as a result of the war, a separate tax deduction for housing rent has been introduced starting in 2026.