Fine up to UAH 1,020: which Ukrainians need to declare income in 2026

Ukrainians who receive income from which taxes were not withheld by a tax agent during 2026 must, in certain cases, independently file an annual declaration and pay taxes.

This includes, in particular, income from tutoring, renting property to individuals, certain foreign income, investment income and other untaxed income.

This was reported by the State Tax Service of Ukraine.

Who needs to declare income

The fact of part-time work does not mean an automatic obligation to file a declaration. It is important who the person received the money from and whether taxes have already been paid on it.

It is necessary to independently declare, in particular, income received from other individuals who are not tax agents.

For example, such an obligation may arise for a person who rents an apartment to another individual and receives rent from him.

The State Tax Service pays special attention to tutors. If a person provides such services as an ordinary individual, not registered as an individual entrepreneur and without the status of a person engaged in independent professional activity, the income received must be declared.

Tax authorities include such services as tuition in various subjects, preparing children for school and admission, as well as other educational services.

When to file a declaration

Income received during 2026, as a general rule, must be declared by May 1, 2027.

Self-determined tax obligations must be paid by August 1, 2027.

You can file a declaration remotely via the Payer’s Electronic Cabinet or in another manner provided for by law.

How much will you have to pay

For the relevant income, the State Tax Service material indicates:

— 18% personal income tax;

— 5% military levy.

The total tax burden is 23% of the tax base.

For example, if a person earned 120 thousand hryvnias from tutoring in a year and the entire amount is taxable, the personal income tax will be 21,600 UAH, and the military fee will be 6,000 UAH. In total, it will be necessary to pay 27,600 UAH.

What is the penalty

For failure to file or untimely filing a tax return, a fine of 340 UAH is provided for each violation.

If a person has already been held liable for a similar violation during the year, repeated failure to file or untimely filing a declaration may result in a fine of 1,020 UAH.

Such liability is provided for in paragraph 120.1 of the Tax Code of Ukraine.

At the same time, the penalty for the declaration may not be the only financial consequence. If a person was supposed to pay taxes on the income received, but did not do so, additional tax obligations and liability for their non-payment may arise.

Therefore, citizens who receive income from part-time jobs, rent, foreign customers, or other sources without a tax agent should check whether they are required to self-declare.