Income tax return‑2026: who has to file?

The 2026 tax return campaign gives individuals not only the obligation to report their income for 2025 but also the opportunity to claim a tax rebate. To avoid penalties for non‑filing or errors, it is crucial to understand exactly who must declare their income and at what tax rates it will be taxed in 2026.

Who is required to file a return

The basic rule is that an annual personal income and assets tax return must be filed by individuals who in 2025 received income from which tax was not paid “automatically” by a tax agent (employer, bank, etc.). Such persons include:

• citizens who received income from other individuals or non‑residents (rent, sale of property, foreign fees, freelance services, and similar);
• individuals‑entrepreneurs on the general taxation system and persons engaged in independent professional activities (lawyers, private bailiffs, notaries, doctors, etc.);
• persons who received foreign income (salary, dividends, royalties, investment income, rental of property abroad);
• resident individuals who sold movable or immovable property, corporate rights or securities outside the tax‑agent system;
• persons who in 2025 received inheritances or gifts from non‑residents or from individuals who are not first‑degree relatives;
• foreigners who, based on the 2025 results, became tax residents of Ukraine – they must declare both Ukrainian‑source and foreign‑source income;
• residents who are leaving Ukraine for permanent residence abroad – no later than 60 calendar days before departure.

A separate group consists of those who are not obliged but may file a return voluntarily to obtain a tax rebate (for example, for tuition fees, mortgage interest, life insurance premiums, charitable donations).

Filing deadlines in 2026

The income declaration campaign started on 1 January 2026. The main deadlines are:

• for mandatory declaration of income for 2025 – until 1 May 2026 inclusive;
• for those filing solely to claim a tax rebate – until 31 December 2026 inclusive;
• for persons leaving Ukraine for permanent residence abroad – no later than 60 calendar days before departure.

Entrepreneurs on the general system report for the year within the time limits set for business returns (typically by 9 February, although in 2026 specific rules may be set by separate guidance of the Tax Service).

Key PIT rates in 2026

Personal income tax in 2026 is applied at several rates depending on the type of income:

• 18% – the basic PIT rate for most income (wages, civil‑law service contracts, sick leave, foreign income, most entrepreneurial income, investment gains);
• 5% – for certain passive income (some dividends from resident corporate income‑tax payers, particular investment gains, income from the sale of specific assets, subject to Tax Code conditions);
• 0% – preferential operations expressly listed in the Tax Code (certain types of state aid, humanitarian assistance, compensation for damage, etc.);
• 9% – specific cases (for example, dividends from non‑residents or from single‑tax payers, where no other rule applies).

For entrepreneurs on the general system, PIT is charged at 18% of net taxable income (income minus documented expenses).

Military levy in 2026

In addition to PIT, a military levy is charged and remains a key element of the tax burden during martial law:

• for most individuals (wages, civil‑law contracts, rent, foreign income, etc.) the levy rate is 5% of the taxable base;
• for single‑tax entrepreneurs of groups 1, 2 and 4 a fixed levy applies – 10% of the monthly minimum wage (864.70 UAH in 2026);
• for single‑tax entrepreneurs of group 3 – 1% of income.

In the annual income and assets tax return, individuals usually report both PIT and the military levy payable to the budget.

Who may choose not to file

Individuals are not required to file a return if during 2025 they received only:

• income from tax agents (wages, bonuses, sick pay, official dividends from resident companies, etc.) on which tax has already been withheld;
• social benefits, pensions, scholarships, unemployment benefits, where these payments are not subject to additional taxation;
• proceeds from the sale of property taxed through a notary acting as a tax agent, and did not receive other income that requires declaration.

Even in such cases, individuals may voluntarily file a return to exercise their right to a tax rebate.

Practical tips: how to avoid mistakes

Use the taxpayer’s Electronic Cabinet, where some data are imported automatically, and gather all supporting documents before filling in the form (income certificates, contracts, bank statements, documents for the tax rebate). Pay particular attention to foreign income: apply the correct NBU exchange rate and check whether foreign taxes can be credited. Remember that late filing or late payment entails fines and interest, so do not postpone your return until the last days, especially if your income structure is complex.

If you have questions or difficulties regarding whether you must file, how to complete the income and assets tax return, how to report foreign income or apply PIT and military levy rates, you should seek professional tax advice — timely assistance will help you avoid penalties, optimise your tax burden and lawfully benefit from all available reliefs.

Author – Yuliia Popadyn, attorney in tax and housing law at the law firm “Legal Company ‘WINNER’.