Many citizens of Ukraine mistakenly believe that the obligation to pay personal income tax (PIT) arises exclusively upon receiving a salary. However, the country's Tax Code defines a much broader list of income subject to taxation. The list includes not only labor remuneration but also gifts, winnings, rent, and even non-monetary benefits.

RBC-Ukraine reports this, citing the Main Directorate of the State Tax Service (STS) in the Kyiv region. Experts from the department remind that PIT applies to almost all monetary funds and material benefits received by a person, unless they are exempt from tax under a separate article 165 of the Tax Code.

Income from labor and commercial activities

The most obvious source of taxable income remains labor. However, the tax burden extends beyond standard salaries. The list includes:

  • Honoraria and remuneration for performing work or providing services;
  • Income from entrepreneurial activities;
  • Compensations and payments related to labor relations.

Furthermore, tax is levied on property alienation transactions. If you sold real estate, a vehicle, or rented out premises, the amount received is also subject to taxation.

Income from capital and investments

A separate category consists of money that generates income without the owner's direct involvement in operational activities. Such sources include:

  • Interest on bank deposits and bonds;
  • Dividends from participation in company capital;
  • Income from financial instruments.

"Non-obvious" situations and gifts

The tax service pays special attention to situations that citizens often ignore when declaring. This is where the most errors occur. Taxable income may include:

  • Gifts received from individuals (except close relatives);
  • Winnings from lotteries, gambling, and contests;
  • Non-monetary benefits, such as free use of someone else's car or real estate.

It is important to note that the amount of tax on gifts and inheritance depends on the degree of kinship and the status of the donor. Previously, RBC-Ukraine explained how rates are calculated for 2026.

Who is required to file a declaration

Not all Ukrainians are required to file an annual property and income declaration. Exceptions apply to citizens who, during the year, received only types of income from which taxes were already paid by a tax agent (e.g., an employer) or which are not subject to taxation by law.

In other cases, upon receiving additional sources of income, declaration becomes a mandatory requirement of the legislation.