Auction of generosity from the state: you can still apply for a tax rebate for the past year
12 September 2025 14:27
During the first eight months of 2025, 89.8 thousand Ukrainians filed tax rebate applications totaling UAH 532.5 million. This was reported by the State Tax Service of Ukraine, "Komersant Ukrainian" reports.
This amount is UAH 98 million more than in the same period last year. The tax authority is confident that this indicates an increase in citizens’ awareness of the possibilities of refunding the personal income tax paid.
The tax rebate allows citizens to refund a portion of their income tax paid when spending on education, healthcare, insurance and other socially important needs. This is believed to stimulate investment in personal development and well-being.
From January 1 to December 31, 2025, you can apply for a tax rebate for expenses incurred in 2024.
Who can benefit from the tax rebate
Ukrainian citizens who meet two conditions at the same time are entitled to a refund of part of the income tax paid:
- They are officially employed and personal income tax is withheld from their salary.
- During the year, they spent their own money on certain categories of expenses provided for by law.
Types of expenses for which you can get a tax refund
- Educational services – payment for education for yourself, children, parents or wards in domestic educational institutions.
- Charity – voluntary contributions to non-profit organizations (maximum 4% of annual income).
- Housing loans – interest on mortgage loans for the purchase or construction of housing.
- Insurance and pensions – contributions to long-term life insurance and private pension plans.
- Reproductive medicine – artificial insemination procedures and related medical services (up to one third of the annual salary).
- Adoption of children – state services and fees related to the adoption procedure.
- Affordable housing – the cost of participating in government housing programs.
- Rent for ID Ps – payment for housing for internally displaced persons under special conditions.
- Investments in Diia City – purchase of shares of residents of Diia City Technology Park.
The tax rebate allows partial compensation of expenses for socially important needs at the expense of the tax already paid to the budget.
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The most popular categories of expenses
Most often, Ukrainians declared expenses for:
- tuition fees (own or family members’)
- life insurance and pension contributions;
- mortgage interest payments.
Important deadlines and requirements
Citizens who want to use the right to a tax rebate must file an income and property tax return by December 31, 2025, with the tax authority at the place of registration.
The declaration must be accompanied by supporting documents:
- copies of receipts, checks and payment orders;
- copies of service agreements;
- documents confirming the degree of kinship;
- a copy of the passport.
Ways to file a declaration
There are three ways to file a tax return:
- Inperson – at the STS office at the place of registration.
- By mail – with acknowledgment of receipt and a description of the attachment.
- Online – through the Taxpayer’s Electronic Account.
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