Ukraine Tax Agency Clarifies Foreign Income Declaration, Deadlines for Individuals With Foreign-Source Income

The Ukrainian State Fiscal Service April 10 clarified foreign income declaration and deadlines, for individuals with foreign-source income. The announcement includes: 1) a video on the income subject to declaration, 2026 tax rates, and avoiding double taxation, for individuals working for a foreign company or receiving dividends or income from freelancing abroad; 2) the May 1 declaration filing deadline, and Aug. 1 payment deadline; and 3) the Dec. 31 filing deadline for taxpayers who apply to the Tax Agency for an extension due to lack of official papers from a foreign country on the amount of foreign income or taxes ...