Ukraine Tax Agency Clarifies Tax Refund on Tuition Expenses

The Ukrainian State Tax Service Aug. 21 clarified the tax refund on tuition expenses for education in domestic institutions. The clarification includes that: 1) a citizen must pay individual income tax for the application year, and submit an annual declaration of property status and income by Dec. 31 of the following reporting year, to apply; 2) declarations must be submitted by Dec. 31, 2025, to receive the refund for 2024; 3) eligible educational expenses include those from domestic preschools and general secondary, vocational, and higher educational institutions for the taxpayer, first-degree relatives, and specified persons; 4) copies of specific documentation ...