Declaration of Income 2025 – Who must submit and when

DPS Main Directorate in Rivne Oblast

On January 1, a campaign to declare income that citizens received during 2024 began in Ukraine. Yes, before May 1, it is necessary to file a declaration of your property, and by August 1 – to pay tax liabilities.

The EP tells more details who should file a declaration in 2025 and from which income you need to pay taxes.

Who needs to file a declaration?

By May 1, the declaration should be submitted to those citizens who received income during the past year, which, according to the Tax Code of Ukraine, is subject to compulsory declaration.

What income must be declared:

• income from which the tax on personal income (PIT) was not deducted during the accrual;
• income from a person who is not a tax agent (in particular, from leasing property, selling property, sale of their own agricultural products to individuals, etc.).

The tax agent may be an employer, bank, non -state pension funds, insurance companies. Therefore, as they have already maintained and paid taxes on citizens’ incomes, it is not necessary to file a declaration.

• inheritance or gift from a person who is not a closest relative;
• income from the sale of investment assets;
• additional benefit, in particular, forgiven (canceled) debt or credit, if its amount does not exceed 25% of the minimum annual wage at the beginning of the reporting year (now it is UAH 21.3 thousand);
• Foreign income.

If the declaration does not file or delay the term, you will have to pay a fine – 340 UAH. For repeated violation, the fine is increased to 1020 UAH.

How to file a declaration

In general, it is possible to file a declaration by May 1 in different methods, but before the « deadline » the number of these methods decreases.

Yes, You can file a declaration:

• By filling out the declaration in the appropriate form, submit it to the tax personally or through an authorized person;
• in electronic form, in particular by means of « Electronic Taxpayer’s Cabinet »;
• by mail with a delivery message and an attachment description no later than 5 days before the expiration date of submission.

The payer’s electronic office contains an electronic service « Property Tax Declaration and Revenues », through which the declaration is partially filled in automatically.

It can form a declaration and submit it to the controlling body with copies of primary documents, in particular for the use of the right to a tax rebate. Ukrainians who apply for such a discount can file a declaration by December 31, 2025.

Read more about who can get a tax rebate in EP: « Tax benefits and discounts for citizens: who can get funds and how to exercise the right« .

How many taxes do you need to pay from income?

Two taxes have to be paid from the income that citizens received in 2024. The first is the personal income tax. The rate of this tax is 18%.

Another mandatory tax is a military levy. Since 2025, its size has been increased from 1.5% of income to 5%. However, since the citizen received the income last year, it is taxed at the old rate. Accordingly, in 2026 the military fee will already need to be paid in the amount of 5%.

In this way, it is necessary to pay 19.5% of the income received in 2024.

For more information on which cases to pay the military fee and for whom the exclusion is, read in the EP article: « Salaries, deposits, rent: who and from which income should pay a military fee ».