Declaration of property and income of individuals for 2022

1. Income statements from all workplaces for the reporting year with breakdown:

• accrued wages, bonuses and other payments,
• personal income tax,
• military levy.

2. Information about movable and immovable property that was owned during the reporting year (land plot, house, apartment, garden plot, summer house, garage, car, water and air vehicles, motorcycle and other immovable/movable property):

• location of the immovable property object or make/model of the movable property,
• year of acquisition of the immovable property or year of manufacture of the movable property,
• total area of the immovable property (sq. m.),
• ownership share in the total area of the immovable property,
• if anything was rented out, information is required about which specific objects were rented during the reporting year year.

3. Information about all additional income of the individual (dividends, inheritance, sale of movable/immovable property and etc.)

4. existence of income from sources located outside Ukraine.

Filing the income declaration is not merely a desire but a constitutional duty of citizens of Ukraine.

Citizens annually submit to the State Tax Service bodies the Declaration of property and income for the previous year in accordance with the Procedure established by the Law.

Who must file the income declaration

Obligations to file the Declaration arise for income payers when they receive income from persons who are not tax agents. Such income includes income from:

• renting out movable or immovable property to other individuals who are not business entities;
• inheritance of property from persons who are not relatives of the first or second degree;
• income from tax agents that are not subject to taxation at the time of payment, but are not exempt from tax, namely operations with investment assets and foreign income.

Deadlines

The income declaration is submitted at the place of residence by May 1 of the year. In 2022 the last day for submission is April 30. Tax obligations indicated by individuals in the Declaration must be paid by August 1, 2022.

How to submit the Declaration

You can complete and submit the declaration in person or through an authorized representative, by mail or by electronic means in electronic form.

For convenience, citizens of Ukraine can use the automatic declaration filling service in the Taxpayer’s Electronic Cabinet. The taxpayer can timely identify inaccuracies and can correct mistakes made. Access to the Electronic Cabinet is done through the official web portal of the State Tax Service of Ukraine. The Electronic Cabinet operates 24 hours each calendar day.