Ukraine Explains Annual Tax Filing Obligations of Individual Taxpayers, Including Those That Don't Need to File

The State Tax Service of Ukraine has issued a notice explaining the annual tax declaration (return) filing obligations for individual taxpayers, including cases where filing a declaration is not required. Where a declaration is required, the deadline is 1 May 2026 in respect of the 2025 tax year. The deadline for claiming a tax rebate (credit for certain expenses) is 31 December 2026. A notice has also been issued on the deadline for tax payment in respect of 2025 tax declarations, which is…