НДФЛ
Taxation of inheritance from distant relatives in 2026
When inheriting property from persons who are not close relatives of the first or second degree of kinship, heirs must pay 5% personal income tax and 5% military levy. Tax obligations can be fulfilled either before notary registration of the…
other materials in the section НДФЛ
Lottery, contest or promotion: what you need to know about prize taxation
In most cases, the winner does not need to pay taxes independently. This duty rests with the tax agent.The Main Directorate of the State Tax Service in Kyiv region reminds that lottery winnings, valuable contest prizes, or promotional rewards are…
Employer-paid employee training: tax exemption conditions in 2026
In 2026, Ukrainian employers are entitled to pay for their employees’ training without incurring PIT or the military levy. The main condition is that the cost of services does not exceed 25,941 UAH per month.
