The Main Department of the State Tax Service in the Kharkiv region informs that from January 1, 2026, the declaration campaign of income received by citizens during 2025 began.
A tax return on property and income is mandatory for individuals who in 2025 received:
– income from which tax was not withheld at the time of payment, but they are not exempt from taxation;
– income from persons who are not tax agents (for example, from other citizens);
– foreign income;
– income from entrepreneurial activity (except for individual entrepreneurs on the simplified system);
– income from independent professional activities (lawyers, notaries, auditors, etc.);
– other income in cases provided for by the Tax Code of Ukraine.
The annual tax return on property and income must be completed and submitted to the tax office by May 1, 2026.
Also, a declaration of property status and income is submitted by:
– foreigners who, as of 2025, acquired the status of tax resident of Ukraine – they declare both income from Ukraine and foreign income;
– resident citizens who are leaving abroad for permanent residence – no later than 60 calendar days before departure.
Declare your income received last year on time!