How to Claim a Ukrainian Personal Income Tax Discount for Eligible Expenses

What is the deadline for claiming a tax discount in 2026?

If you paid eligible expenses during 2025, you can claim the tax discount by filing the annual Tax Declaration on Property and Income by 31 December 2026 inclusive.

This is different from the ordinary mandatory declaration deadlines that apply to some types of income. A taxpayer filing specifically to use the tax-discount right has until the end of the tax year following the year in which the qualifying expenses were paid.

If you do not use the tax-discount right by that deadline, the unused right is not carried forward to later tax years.

Who qualifies for the personal income tax discount?

The tax discount is intended for individual Ukrainian tax residents who incurred expenses specifically permitted by the Tax Code during the reporting year.

For the ordinary expense categories, the discount reduces the taxpayer's annual taxable income received in the form of salary, subject to the limits in Article 166 of the Tax Code. This means that simply paying an eligible expense does not automatically create a cash reimbursement independent of personal income tax previously charged on qualifying income.

The expense must also have been actually incurred during the reporting year and supported by appropriate documents.

Which expenses can you claim?

The State Tax Service's 2026 declaration campaign lists the main categories of eligible expenses for the 2025 reporting year.

• A qualifying portion of interest paid on a residential mortgage loan under the conditions of Article 175 of the Tax Code.
• Donations or charitable contributions to qualifying non-profit organizations, generally subject to a limit of 4 percent of total taxable income.
• Payments to Ukrainian preschool, extracurricular, general secondary, vocational and higher education institutions for the taxpayer or eligible family or care relationships specified by law.
• Qualifying long-term life-insurance premiums and non-state pension contributions, subject to the statutory limits.
• Expenses for assisted reproductive technologies, subject to the applicable limit, and payments for state services connected with adoption, including state duty.
• Qualifying expenditure on converting the taxpayer's vehicle to use specified alternative fuels.
• Qualifying expenditure on construction or purchase of affordable housing, including repayment of a preferential mortgage loan and interest where the statutory conditions are met.
• Qualifying residential rent paid by persons in the categories and under the conditions specified by Article 166 of the Tax Code.

The State Tax Service specifically notes that the general tax-discount provision for ordinary paid medical treatment expenses was not in force for the 2025 reporting year. Do not claim ordinary medical bills under that provision merely because they are healthcare expenses.

Is there a limit for assisted reproductive technology expenses?

Yes. For qualifying assisted reproductive technology expenses, the amount included in the tax discount cannot exceed one third of the taxpayer's salary income for the reporting tax year.

How much of a charitable donation can be claimed?

Qualifying donations or charitable contributions to eligible non-profit organizations are generally limited to 4 percent of the taxpayer's total taxable income for the reporting year.

What documents do you need?

The tax discount is document-based. The State Tax Service requires proof of the expenses you actually paid during the reporting year.

Supporting evidence can include:

• Receipts.
• Fiscal or sales receipts.
• Cash receipt orders.
• Copies of contracts where applicable.
• Other payment and settlement documents that satisfy the Tax Code requirements.

The documents must identify the seller of the goods, works or services and the person applying for the tax discount as the purchaser or recipient where required. They must also contain the relevant cost and payment or supply information required by law.

Copies of supporting documents are submitted with the declaration, except where the rules for electronic settlement documents apply, while the originals remain with you and must be retained for the statutory limitation period.

Which tax form do you file?

To claim the discount, file the current Tax Declaration on Property and Income and complete Appendix F3.

The State Tax Service confirms that a new version of the declaration applies from 1 January 2026. The current declaration form and instructions are published on the 2026 declaration campaign form page.

Appendix F3 is where the taxpayer reports the eligible expense categories and calculates the amount by which personal income tax liabilities are reduced because of the tax discount.

How do you claim the tax discount online?

The State Tax Service provides an online declaration service in the Electronic Cabinet. It can partially pre-fill the declaration using information already held by the tax authority and information about registered property.

After signing in, open the Tax Declaration on Property and Income service, complete the declaration and Appendix F3, attach the supporting documents and submit the signed electronic declaration.

The State Tax Service also allows individuals to file a tax-discount declaration through the My Tax mobile application. In that application, select the service for filing the property and income declaration, enter the eligible expense amount, provide the refund-account details, attach supporting documents as PDF files or photographs, sign and submit.

Do you need an electronic signature?

Yes. The State Tax Service's current electronic filing instructions require taxpayers filing electronically to authenticate and sign using an accepted electronic signature or electronic key method.

Can you file the tax-discount declaration in person or by post?

Yes. You can choose among several official filing methods:

• Personally or through an authorized representative.
• Electronically through the State Tax Service electronic services.
• By post with acknowledgment of receipt and an inventory of the contents.

If you use the postal route, the declaration must be sent no later than 5 days before the filing deadline.

How is the tax refund calculated?

A tax discount reduces the annual taxable base used to calculate personal income tax. It is not a reimbursement of the full amount you spent.

For the standard salary-based discount, the tax authority compares the personal income tax withheld from qualifying annual salary with the recalculated tax after the permitted expenses are taken into account. The resulting difference, where positive and otherwise refundable, is the amount returned to the taxpayer.

The total standard discount is also limited by the annual taxable salary base under the rules in Article 166. Individual expense categories can have additional limits, so the amount paid for an expense and the amount actually included in the discount may differ.

When will you receive the refund?

If the declaration results in personal income tax being due back to you, the amount must be credited to the account specified in the declaration within 60 calendar days after the tax authority receives the declaration.

The account may be held with a bank or a non-bank payment service provider as permitted by the current Tax Code rules.

Where is the tax refund paid?

Provide the payment-account details requested in the declaration. The State Tax Service uses these details to transfer the refundable personal income tax amount.

When filing through the My Tax application, you enter the relevant account details and the application automatically completes other available account information.

Check the account number carefully before sending the declaration. Incorrect payment information can complicate receipt of the refund even when the underlying tax-discount claim is valid.

What mistakes should you avoid?

The most important mistake is missing the annual deadline. For 2025 expenses, a declaration submitted after 31 December 2026 cannot preserve that year's unused tax-discount right.

Other common problems include claiming expenses that are not listed in the Tax Code, using payment evidence that does not identify the relevant parties, claiming an amount above a category-specific limit, submitting unreadable electronic copies or omitting Appendix F3.

Also distinguish a general tax discount from a mandatory annual income declaration. A person may have a separate legal obligation to declare income for other reasons, but this guide covers the voluntary filing used to claim eligible personal expenses.

What happens after you submit the declaration?

The State Tax Service processes the declaration and checks the income, claimed expenses and supporting documentation. Keep the originals of your receipts, contracts and other evidence because the tax authority may need to verify the claim under the Tax Code.

If the calculation confirms an overpaid amount of personal income tax, the refund is transferred to the account stated in the declaration within the statutory 60-calendar-day period.

Keep a copy of the submitted declaration, Appendix F3 and proof of electronic acceptance or postal submission so you can identify exactly what was filed if a question arises later.