Taxpayers must submit a property status declaration by the end of 2026
Ukrainian citizens who paid for tuition in 2025 are eligible for a partial refund of their personal income tax. To receive this deduction, a declaration must be submitted by December 31, 2026. This was reported by Головне управління ДПС у Київській області, according to the portal PromPolitInform.
The State Tax Service highlights that the tax refund mechanism is available to individuals who funded their own education or the education of first-degree relatives. Guardians, trustees, and foster parents who covered educational expenses for their wards in domestic pre-school, secondary, vocational, or higher education institutions are also eligible for the deduction.
Documentary proof of expenses
A mandatory condition for claiming the tax deduction is having supporting documentation for payments made during 2025. Individuals must provide agreements with educational institutions as well as fiscal receipts, payment vouchers, or cash receipts that clearly state the provider and recipient details, as well as the payment amount.
Reporting deadlines
Tax authorities draw attention to the strict deadline for submitting the property and income declaration. All necessary documents must be submitted to the supervisory bodies no later than December 31, 2026, inclusive. It is important to note that the legislation does not allow this right to be carried over to subsequent reporting periods if the taxpayer fails to claim it on time.
Photo: Фотоколаж ГУ ДПС України у Київській області
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