Ukraine Tax Agency Clarifies Taxpayers Not Obligated to File 2025 Individual Income Tax Declarations, Deadlines

The Ukrainian State Fiscal Service March 10 clarified taxpayers not obligated to file individual income tax declarations for 2025, and deadlines. The clarification includes that: 1) individual taxpayers are exempt from the filing requirement if they only received 2025 domestic or foreign income not included in total taxable income, income subject to automatic withholding, zero-rated income from an inheritance or on which taxes have been paid, or income from the sale, exchange, or donation of property that is nontaxable, zero-rated, or on which tax was paid at the time of notarization of the contract; 2) the May 1 declaration filing ...