Declaration 2026: who needs to file declaration of property and income

The annual income declaration campaign continues in Ukraine, when citizens have to report on income received during the past year and from which taxes have not been paid.

This is stated in the report of the State Tax Service, the Ukrainian News agency reports.

The obligation to declare does not apply to everyone, but there are categories of income upon receipt of which the submission of a declaration is mandatory.

Who must file a declaration:

1. Persons who received income without the participation of a tax agent (income received from other individuals). These are situations when no one paid income tax.

For example:

- lease of property, if the tenant is an individual;

- gifts or inheritance from persons who are not close relatives and from whom tax and military duty were not paid during the notarial deed;

- alienation of real estate by court decision.

2. Citizens who received foreign income.

Salaries, freelance payments, dividends, pensions, inheritance, gifts, winnings, prizes or other income from abroad are subject to mandatory declaration in Ukraine.

At the same time, not all foreign income is subject to declaration. Ukraine has double taxation treaties with many countries around the world.

It is also not necessary to declare funds if an individual resident of Ukraine who has exercised the right to temporary protection has received:

- material assistance from foreign states, state funds or charitable organizations in connection with the war;

- assistance from foreign states, state funds or charitable organizations to family members of the first degree of kinship affected by russian aggression.

3. Persons engaged in independent professional activities.

Private notaries, private enforcement officers, attorneys, insolvency officers (property managers, rehabilitation managers, liquidators), forensic experts, auditors, appraisers, engineers or architects, in case of receiving income from independent professional activities.

4. Those who received other untaxed income.

Among them:

- investment income;

- income from which tax was not withheld, but which is not exempt from taxation.

5. Individuals - entrepreneurs on the general system.

Individual entrepreneurs operating under the general taxation system, in the event of receiving income from entrepreneurial activities.

6. Foreigners who have become tax residents of Ukraine.

Persons who, at the end of 2025, acquired the status of a tax resident of Ukraine submit a declaration and include both Ukrainian and foreign income in it.

7. Resident citizens who travel abroad for permanent residence.

Such citizens must submit a declaration no later than 60 calendar days before departure.

8. Individuals - residents of Ukraine who are controllers of a controlled foreign company (CFC).

Such persons are obliged to submit a CFC declaration and annex, reflecting the profit of controlled foreign companies in accordance with the requirements of the Tax Code.

Who can file a declaration voluntarily - this can be done by citizens who want to take advantage of a tax discount - to return part of the personal income tax paid from wages for certain expenses.

The most common of them are:

- tuition fees at domestic educational institutions;

- mortgage interest; - insurance payments;

- charitable contributions to non-profit enterprises.

When to file?

- Mandatory declaration - by May 1, 2026.

- To receive a tax discount - by December 31, 2026 (inclusive).

As the Ukrainian News agency earlier reported, the State Tax Service reported that the number of millionaires who declared income for 2024 increased by more than 60% or 6,600 people to 17,000.