The State Tax Service of Ukraine (TSS) has published clarifications regarding the procedure for filing a tax declaration for 2025. The document, which citizens must submit in 2026, is an official report on income received during the previous period. According to the clarifications, the obligation to declare income does not apply to all residents of the country, but rather to specific categories of taxpayers.

The tax declaration is a mechanism that allows the state to monitor the flow of funds into the budget. In this document, the citizen independently indicates the amounts from which tax has not yet been withheld or which are subject to taxation. Based on this data, the TSS calculates the amount that must be paid. The legal basis for this process is enshrined in paragraph 46.1 of Article 46 of the Tax Code, and the form of the document was approved by the Ministry of Finance back in 2015.

Eight categories of mandatory payers

According to the TSS, in 2026, for income earned in 2025, eight categories of citizens are required to file a declaration. This applies to both Ukrainian tax residents and foreigners receiving income on the territory of Ukraine. The list of mandatory payers includes:

  • Individual entrepreneurs (IEs) operating under the general taxation system (not on the single tax).
  • Persons who have received investment income or other income from which tax has not been withheld.
  • Foreigners who have obtained the status of a tax resident of Ukraine as a result of 2025.
  • Notaries, lawyers, private bailiffs, arbitration managers, judicial experts, auditors, appraisers, engineers, and architects.
  • Ukrainian residents who are controllers of controlled foreign companies (CFCs).
  • Citizens wishing to obtain a tax deduction (refund of part of the paid tax).
  • Persons who have received income in the form of salary, freelance, dividends, pensions, inheritance, gifts, winnings, or prizes from abroad, if they are not exempt from taxation.
  • Foreign citizens leaving Ukraine (a separate deadline is established for them).

Exceptions and tax benefits

It is important to note that not all income is subject to mandatory declaration. In particular, citizens who are abroad with temporary protection may be exempt from filing a declaration regarding certain types of income. Furthermore, Ukraine has double taxation avoidance agreements with many countries, which allows for the automatic exclusion of part of the income from the tax base.

Special attention should be paid to the procedure for obtaining a tax deduction. This right is available to citizens who incurred certain expenses in the past year. To get a refund of part of the previously paid tax, it is necessary to file a declaration independently. There is no automatic refund of funds. The deadline for filing a declaration to obtain a tax deduction is until December 31, 2026, inclusive. Without filling out this document, it is impossible to receive a deduction.

Deadlines and filing procedure

For most categories of citizens, the filing of the declaration for 2025 will take place in 2026. However, for foreigners leaving the country, a separate deadline is established: the declaration must be filed no later than 60 calendar days before departure. In the event that a foreigner obtains the status of a tax resident of Ukraine, they are obliged to include both Ukrainian and foreign income in the declaration.

Citizens who, during the year, received only income from which tax has already been paid, or non-taxable income, may not file an annual declaration on property status and income. This exemption applies to those who do not fall under the above-mentioned eight categories of mandatory payers.