tax declaration

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.

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…