Declaration–2026: Who and When Must File an Asset and Income Declaration

Each year, the start of a new tax cycle brings back the same question: do you personally need to file an asset and income declaration? The 2026 declaration campaign covers income received in 2025 and applies to a much broader range of individuals than many taxpayers assume.

The core principle is straightforward: if income was received and taxes were not withheld by a tax agent, the obligation to declare arises automatically.

Who Is Required to File a Declaration

First and foremost, declarations must be filed by individuals who received income without the involvement of a tax agent—that is, in situations where no one withheld or remitted tax to the budget. Typical examples include leasing property to another individual, receiving gifts or inheritance from persons who are not close relatives (provided taxes and the military levy were not paid during notarization), as well as income obtained from the disposal of property pursuant to a court decision.

A separate category includes foreign-source income. Salaries, freelance payments, dividends, pensions, winnings, inheritance, gifts, or other income received from abroad must be declared in Ukraine if the individual is a tax resident. At the same time, international treaties on the avoidance of double taxation should be taken into account. In addition, assistance received in connection with the war from foreign states, public funds, or charitable organizations is not subject to declaration if it was provided to Ukrainian residents who benefited from temporary protection, or to their first-degree family members affected by Russian aggression.

Individuals engaged in independent professional activities are also required to file declarations. This group includes private notaries, attorneys, private enforcement officers, insolvency practitioners (property managers, rehabilitation managers, liquidators), court experts, auditors, valuers, engineers, and architects—provided they earned income from such activities.

Declarations are likewise required from individuals who received other income that was not taxed but is not exempt from taxation. Most commonly, this refers to investment income or other types of income for which tax was not automatically withheld.

A separate group consists of sole proprietors operating under the general taxation system. If a sole proprietor is on the general system and earned income from business activities, filing a declaration is mandatory.

Declarations must also be filed by foreigners who, based on the results of 2025, acquired the status of tax residents of Ukraine. In this case, both Ukrainian-source and foreign-source income must be included in the declaration.

Another frequently overlooked situation is when a Ukrainian resident departs for permanent residence abroad. In such cases, the declaration must be filed no later than 60 calendar days prior to departure.

Finally, Ukrainian tax residents who are controllers of controlled foreign companies are required to file declarations and submit the CFC annex, reporting the profits of controlled foreign entities in accordance with the requirements of the Tax Code.

When a Declaration May Be Filed Voluntarily

Even in the absence of a mandatory filing obligation, individuals may submit a declaration voluntarily to claim a tax refund. This allows taxpayers to recover a portion of personal income tax paid on certain expenses, including tuition at Ukrainian educational institutions, interest on mortgage loans, insurance premiums, or charitable donations to non-profit organizations.

Filing Deadlines in 2026

For individuals required to file a declaration, the deadline is by May 1, 2026.

For those filing solely to claim a tax refund, the deadline is significantly longer—by December 31, 2026 (inclusive).

Conclusion

Declaration is neither a mere formality nor a “paper exercise,” but a legal obligation, non-compliance with which may entail financial consequences. In 2026, the key remains a careful review of one’s income for the previous year and a timely assessment of whether a reporting obligation has arisen. Such diligence helps avoid penalties while enabling taxpayers to take advantage of tax benefits provided by law.