The Cabinet of Ministers wants to tax the income of Russian prisoners of war
10 May 2025 06:17
The Cabinet of Ministers of Ukraine has approved a draft law that provides for amendments to the Tax Code regarding the taxation of income of prisoners of war who are citizens of the Russian Federation. This was announced by the government’s representative in the Verkhovna Rada, Taras Melnychuk, "Komersant Ukrainian" reports
“The draft Law on Amendments to the Tax Code of Ukraine regarding the reflection in the tax calculation of the amounts of personal income tax and military duty accrued for remuneration for the work of prisoners of war has been approved,” Melnychuk said.
The document defines prisoners of war as a separate category of non-resident individuals. These are persons entitled to prisoner of war status under international humanitarian law – the Geneva Convention of 1949 and Additional Protocol I to it.
The draft law obliges tax agents – including prison camps, penitentiary institutions, and pre-trial detention centers – to reflect in their tax reports the total amount of income accrued to prisoners in the form of remuneration for labor, as well as the amount of personal income tax and military duty withheld.
The Government clarifies that this refers to the income accrued in the reporting tax period in accordance with clause 176.2 of the Tax Code.
