Internally Displaced Persons Can Recover Part of Income Tax on Housing Rent: Conditions and Documents

Internally displaced persons (IDPs) in Ukraine have the right to recover part of the personal income tax (PIT) paid through expenses incurred on housing rent. This was reported by RBC-Ukraine, citing the Main Directorate of the State Tax Service in the Poltava region. The tax deduction is a mechanism that allows a taxpayer to reimburse part of the tax paid during the reporting year, provided that the corresponding expenses are documented.

The Essence of the Tax Deduction and How It Is Applied

The tax deduction for housing rent is not a separate budget payment, but a mechanism for recalculating the PIT already paid. A taxpayer who incurred rent expenses during the reporting year and documented them can declare these expenses in the annual tax return on financial status and income. As a result, part of the tax paid is refunded to the taxpayer's bank account. It is important to understand that the deduction is not an additional payment: it is limited to the amount of tax actually paid for the corresponding period.

Key Conditions for Receiving the Deduction

The right to the tax deduction arises upon meeting a number of conditions established by law. First, the housing rental agreement must be concluded in written form — it is precisely this document that confirms the fact of rental relations between the owner and the tenant. Second, the taxpayer must not be receiving targeted assistance from the structural units of social protection of the population to cover housing expenses. The absence of such payments can be confirmed by an extract from the State Register of Rights to Real Property or a certificate from the relevant social protection unit. In addition, the taxpayer must not be registered at the address of the rented housing as the owner or a member of the owner's family.

Required Documents and Filing Deadlines for the Return

To confirm the right to the deduction, the taxpayer is required to submit to the tax authority at the place of registration a written housing rental agreement, as well as a document confirming the absence of conditions that disqualify the right to the deduction (an extract from the register of rights to real property or a certificate from social protection). The annual tax return must be filed by 31 December of the year following the reporting year. The return can be filed at the tax authority where the taxpayer is registered. In the event of a change of address of residence or other personal data, IDPs are obliged to notify the tax authority by submitting the corresponding application for amendments to the State Register of Individuals — Taxpayers.

Changes in Confirming IDP Status and PFU Payments

A chronological aspect deserves separate attention: from 22 October 2026, the main document confirming the status of internally displaced persons will change. Until that date, the current IDP status certificate remains fully valid. In parallel, the Pension Fund of Ukraine (PFU) published the dates of IDP payments for September 2026: the benefit amounts remain unchanged, however, the state has strengthened control over the currency of recipients' data. This means that when filing a tax return and confirming the right to the deduction, the taxpayer should ensure the currency of their data in the registers.

Practical Recommendations for Taxpayers

Experts recommend that IDPs planning to use the tax deduction prepare the full set of documents in advance and ensure that the rental agreement is drawn up in strict written form specifying all material terms. Filing the return electronically through the Diia system or on the State Tax Service website significantly speeds up the process. It is also important to monitor changes in the legislation on the procedure for confirming IDP status, since the transition period until 22 October 2026 requires careful attention to the documents confirming the right to tax benefits.