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Annual tax return in Ukraine
We calculate the tax and prepare your return; you file it in your e-cabinet with your own qualified e-signature (KEP). We guide you through every step. We specialize in complex cases: foreign brokers, several countries, owners of controlled foreign companies (CFCs).
When an individual must file a tax return in Ukraine
You must file if you received income that was not paid through a tax agent, so no tax has been withheld yet.
Foreign income
Salary, freelance income, dividends or interest from abroad.
Investments through a foreign broker
Selling shares, bonds and funds through Interactive Brokers and others.
Rental income
Renting out an apartment or house to another individual.
Sale of property
Real estate or a car, if the tax was not paid when the deal was registered.
Gifts and inheritance
Some cases, depending on the family relationship and whether tax was paid at registration.
CFC owners
The profit of a controlled foreign company is reported in its owner’s return.
If all your income came from an employer or another tax agent in Ukraine, you do not need to file.
Filing and payment deadlines
The return is due by May 1 of the year following the reporting year, and the tax must be paid by August 1. For 2026 income, that means May 1 and August 1, 2027. You can file earlier and pay any time before August.
Foreign income and investments
Ukrainian tax residents declare their worldwide income, wherever they live. We most often help with:
Salary or freelance income abroad
Dividends and interest
Foreign brokers (Interactive Brokers and others)
Tax already paid abroad
Foreign income is converted to hryvnias at the National Bank of Ukraine rate on the date received. Tax paid abroad can be credited if Ukraine has a double tax treaty with that country and you have a certificate from its tax authority.
Other income: rent, property, gifts
Rental income
If the tenant is a company, it withholds the tax. If the tenant is an individual, you calculate and pay the tax yourself.
Sale of real estate or a car
Tax on some deals is collected at registration. We check whether you still need to file.
Gifts and inheritance
Gifts from close relatives are usually not taxed. Gifts from others are, and a return may be required.
Documents we need
Passport and Ukrainian tax ID (RNOKPP)
Annual statements from foreign banks or brokers
Rental, sale or gift agreements
Certificates of tax paid abroad
Send scans or photos. Broker statements in English work fine.
How we work
We assess your situation
You describe your income, and we tell you whether you need to file and what to collect.
We calculate the tax
Conversion to hryvnias and foreign tax credits.
We prepare the return
You see the calculation before filing.
You file the return
With your own KEP in the e-cabinet. We guide you through every step.
We confirm timing once we see your documents.
Penalties
| Violation | Consequence under the Tax Code |
|---|---|
| Return not filed or filed late | UAH 340; UAH 1,020 if repeated within a year |
| Tax paid up to 30 days late | 5% of the debt |
| Tax paid more than 30 days late | 10% of the debt plus late-payment interest |
A fine does not cancel the duty to file and pay.
What the fee depends on
Number of income sources and countries
Volume of broker transactions
Whether foreign tax credits are needed
Whether there is a CFC or a property sale
Frequently asked questions
Get your tax return prepared
Describe your income through the form below. We will tell you whether you need to file, what to collect and how much it will cost. For businesses, see our accounting and tax consulting and the full tax practice.
