Citizens must file a tax return by the end of the year to receive the deduction
Citizens who paid interest on mortgage loans during 2025 are eligible for a tax deduction. The property status and income declaration for the tax refund must be filed by December 31, 2026. This was reported by Головне управління ДПС у Київській області, according to the portal PromPolitInform.
Under the provisions of the Tax Code of Ukraine, tax deductions may include a portion of the interest paid by the taxpayer for the use of a mortgage housing loan. It should be noted that this rule applies exclusively to interest on the use of the loan, rather than the total amount of regular mortgage payments.
Documentary proof of expenses
To successfully claim the deduction, the taxpayer must provide evidence of actual expenses incurred. Such documents include payment receipts and transfer orders confirming the interest payment. If a loan agreement with a financial institution exists, a copy must also be submitted along with the tax declaration.
Deadlines and filing procedure
The right to a refund arises for citizens who made relevant payments during 2025. The deadline for filing the annual property status and income declaration to receive the deduction is set for December 31, 2026.
Photo: Фотоколаж ГУ ДПС України у Київській області
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