The State Tax Service reminded that personal income tax payers who transferred funds or property to non-profit organizations during the year have the right to reduce the amount of income tax paid through the tax discount mechanism. This was reported by Sho#Dnipro, referring to the explanation of the State Tax Service.
Residents of Ukraine have the right to a discount if they received a salary during the reporting year and at the same time made charitable donations. The recipient organization, at the time of receiving assistance, must be on a special register — a list of non-profit institutions maintained by the State Tax Service.
Discount amount and supporting documents
The total amount of donations that can be taken into account when calculating the discount is limited: it should not exceed 4% of the amount of the taxpayer's annual taxable income.
To confirm the fact of charitable assistance, relevant settlement documents must be kept. Suitable documents include:
bank transfer receipts;
payment instructions;
fiscal or sales receipts;
bank account statements;
acceptance and transfer acts — if assistance was provided in the form of property;
other settlement documents.
Each of these documents must indicate the details of the benefactor and recipient, the date of payment or transfer of property, and the amount or value of the transferred item.
How to submit a declaration
The declaration of property status and income is submitted to the tax authority at the place of registration. Three methods are available: in person or through an authorized person, by mail with a delivery notification, and electronically — through the Taxpayer's Electronic Cabinet or the "My Tax" mobile application. In the electronic services of the State Tax Service, the form can be generated with partially filled data and scanned copies of supporting documents can be attached immediately.
The deadline for submission is December 31 of the year following the reporting year. If the declaration is not submitted on time, the right to a discount is lost and is not carried over to subsequent years.
In addition to charity, the tax discount also applies to expenses for children's or relatives' education — through it, a part of the funds paid for education in 2025 can be returned. From 2026, a separate discount for housing rental has been introduced for veterans and persons with disabilities due to war.
