In 2026, part of the income tax paid by banks will have a specific purpose - 50% of the amounts of income tax revenues from banks for the 2026 reporting year will be credited to a special fund of the state budget.
This is stated in the message of the Tax Service, Ukrainian News Agency reports.
These funds will be directed to the implementation of a public investment project for the purchase of passenger cars.
In connection with this, the Treasury has additionally opened new budget accounts under the budget revenue classification code:
- 11020602 - "Tax on income of banking organizations, including branches of similar organizations located in the territory of Ukraine, paid for the tax (reporting) period of 2026".
To pay bank profit tax for tax (reporting) periods until 2026, previously opened accounts under the code:
- 11020600 – "Profit tax of banking organizations, including branches of similar organizations located in the territory of Ukraine" continue to operate.
Information on the current details of budget accounts opened by the Treasury is posted on the main page/subsites of the State Tax Service web portal.
As Ukrainian News Agency earlier reported, the bank profit tax rate will increase from 25% to 50% in 2026.
The Parliament adopted this bill on December 3.
The document provides for an increase in the profit tax rate for banks for 2026 to 50% with a simultaneous ban on reducing the financial result before taxation by the amount of losses from previous periods.
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