How to File Your Individual Property and Income Tax Declaration Online in Ukraine

Who has to file an income declaration in Ukraine?

Ukraine's annual individual return is officially called the Property Status and Income Tax Declaration. During the 2026 declaration campaign, individuals reported income received during 2025.

The State Tax Service identifies several common situations in which an individual must file. These include:

• taxable income received from another individual who is not a tax agent, such as certain rental income;
• foreign income;
• investment income where a declaration obligation applies;
• taxable gifts or inheritance where the tax was not already settled as required;
• other taxable income from which personal income tax was not withheld;
• income of individual entrepreneurs using the general taxation system;
• income from independent professional activity;
• income and information that must be reported by a Ukrainian resident who controls a controlled foreign company.

A foreign national who became a Ukrainian tax resident during the relevant year can also have to declare both Ukrainian-source and foreign income under the applicable Tax Code rules.

When is a declaration not required?

The obligation is considered fulfilled in several situations specified by the Tax Code. For example, an individual generally does not need to file solely for income received exclusively from tax agents, such as ordinary salary income, where all required tax treatment was completed and no other filing obligation exists.

The State Tax Service also identifies cases involving non-taxable income, qualifying zero-rated property transactions and certain inheritance as situations where a separate declaration may not be required.

Do not assume that every property sale, inheritance or foreign payment is treated identically. Whether it must be reported depends on the nature of the transaction, the parties involved and whether the applicable tax was already withheld or paid.

Where can you file the declaration online?

There are two important official online routes.

State Tax Service Electronic Cabinet

The general electronic route is the State Tax Service Electronic Cabinet. In the private part of the cabinet, open the Electronic Cabinet for Citizens and use the Property Status and Income Tax Declaration service.

The service can partially prefill the return using information from the State Register of Individual Taxpayers and information about movable and immovable property. It also allows supporting document copies to be submitted electronically.

Diia Portal

Since May 2026, individuals can also use the Diia Property Status and Income Tax Declaration service.

Diia currently identifies supported scenarios including filing for a tax rebate, declaring investment-asset income and declaring income from the sale of movable or immovable property. The service indicates a completion time of approximately 20 minutes and is free.

How do you file the declaration through Diia?

1. Open the official Diia declaration service.
2. Authenticate in your citizen account using an electronic signature or BankID.
3. Check your personal data and request your current income information for the previous reporting year.
4. Wait for the notification in your Diia account and by email that allows you to continue the declaration.
5. Select your filing purpose. You can select more than one relevant reason, including declaring income while also claiming a tax rebate.
6. Complete each section requested by the service.
7. Review the generated declaration carefully.
8. Sign the declaration PDF electronically.
9. Submit it to the State Tax Service.

Diia sends a notification to your citizen account and email when the State Tax Service processes the submitted declaration. If clarification is required, the tax authority may contact you.

What information should you prepare before filing?

Gather the documents that support every figure you plan to report. What you need depends on the source of the income and the reason for filing.

• details of income received during the reporting year;
• information about taxes already withheld or paid;
• information about relevant property transactions;
• documents supporting investment transactions where applicable;
• foreign-income information and evidence of foreign taxes where relevant;
• documents supporting expenses claimed for a tax rebate;
• other records needed for the applicable declaration annex.

Electronic prefilling can save time, but it does not transfer responsibility for the declaration to the system. Check the imported information against your own documents before signing.

Which declaration form applies in 2026?

The official form and completion instructions are approved by Ministry of Finance Order No. 859 of October 2, 2015, as amended. The State Tax Service confirms that the updated form effective from January 1, 2026 is used for the current reporting framework.

When you file through an official electronic service, the system generates the relevant electronic declaration form. You do not need to recreate the statutory form manually.

What was the 2026 mandatory filing deadline?

For most individuals required to declare income received in 2025, the statutory deadline was before May 1, 2026. The State Tax Service confirmed that April 30, 2026 was the final day of the ordinary declaration campaign.

The same general annual deadline applied to individual entrepreneurs on the general taxation system and persons conducting independent professional activities, subject to special rules for particular circumstances.

Because that ordinary 2026 filing deadline has already passed, a person who was legally required to file but has not done so should submit the outstanding declaration through an official tax channel and check the consequences of late filing with the State Tax Service rather than waiting for the next annual campaign.

Can you still file for a tax rebate in 2026?

Yes. An individual voluntarily filing to claim an eligible tax rebate for expenses incurred in 2025 can submit the declaration through December 31, 2026 inclusive.

Supporting documents confirming the eligible expenses should be submitted with the declaration. Examples identified by the State Tax Service include qualifying education, mortgage, insurance and charitable expenses, subject to the specific conditions in the Tax Code.

When must tax shown in the declaration be paid?

For ordinary citizens and persons conducting independent professional activities, tax liabilities declared for 2025 were due by August 1, 2026, subject to the Tax Code rule moving a payment deadline that falls on a weekend or holiday to the following operating day.

Individual entrepreneurs on the general taxation system follow a different payment rule: the declared liability is generally due within 10 calendar days after the final day of their applicable declaration filing period.

The State Tax Service uses separate budget classification codes for personal income tax and military levy payable following annual declaration. Always obtain current payment account details from the official State Tax Service before making a payment.

How do property income and property sales affect the declaration?

Property-related income is one of the common reasons individuals search for this declaration. For example, the State Tax Service identifies rental income received from an individual who is not a tax agent as a situation that can create a declaration obligation.

Income from the sale or exchange of movable or immovable property can also need to be reported depending on the transaction and how the tax was handled. Diia specifically supports declaration information relating to the sale of movable and immovable property and automatically generates the relevant F4 annex from the information entered by the applicant.

Do not report only the property value without checking the tax treatment of the underlying transaction. Some property disposals are exempt or taxed at a zero rate, while others create taxable income.

Do Ukrainian tax residents have to declare foreign income?

Foreign income is one of the main categories identified by the State Tax Service as requiring declaration by Ukrainian tax residents. This can include salary, freelance payments, dividends and other income received from abroad where the applicable Tax Code rules require reporting.

Ukraine's double-taxation treaties and domestic foreign-tax-credit rules can affect the amount ultimately payable. Reporting foreign income and determining whether additional Ukrainian tax is due are therefore separate questions.

What happens to declaration annexes in Diia?

For supported scenarios, Diia asks the user for the necessary information and generates the relevant annex automatically. The portal identifies:

• F1 for investment profit;
• F3 for the personal tax rebate;
• F4 for income from the sale or exchange of property.

If your tax situation requires another annex or a reporting scenario not supported by the Diia workflow, use the State Tax Service Electronic Cabinet or another legally permitted filing method.

What happens after you submit the declaration?

After electronic submission, do not treat the act of pressing Submit as the final confirmation. Check that the State Tax Service has accepted the declaration.

In Diia, the acceptance notification is sent to your citizen account and email. If the declaration is rejected, Diia instructs you to submit a new declaration after checking and correcting the information.

A declaration already signed and submitted through Diia cannot simply be reopened and edited in place. If information must be corrected, use the appropriate reporting or correction procedure under the tax rules.

Common mistakes to avoid

• Assuming salary income automatically means you must file when your employer already acted as tax agent and no other declaration obligation exists.
• Failing to report taxable income received directly from another individual.
• Leaving foreign income out of the return without checking the Ukrainian tax-residency and treaty rules.
• Assuming information automatically imported into the Electronic Cabinet or Diia is necessarily complete.
• Claiming a tax rebate without retaining and submitting the required supporting documents.
• Using Diia for a declaration scenario or annex that the service does not support instead of using the State Tax Service Electronic Cabinet.
• Signing and submitting before checking property, income and taxpayer information carefully.
• Assuming submission means acceptance without checking the electronic notification from the State Tax Service.