Ukrainians can get a partial refund of taxes for charitable contributions: who is entitled to a tax deduction

Ukrainians who have officially worked and supported charitable organizations during the year can return part of the paid personal income tax (PIT). To do this, you need to apply for a tax rebate and submit a declaration of property status and income by the deadline established by law.

A tax rebate allows you to reduce your annual taxable income by the amount of charitable contributions. As a result, the state returns part of the PIT already paid.

Who can get a tax rebate

This opportunity can be used by individuals – residents of Ukraine who:

officially received a salary;

made charitable contributions or donations during the year;
transferred funds to non-profit organizations that were included in the Register of Non-Profit Institutions and Organizations at the time of receiving assistance.

At the same time, the amount of charitable contributions that can be included in the tax rebate cannot exceed 4% of the taxpayer’s annual taxable income.

What documents need to be prepared

To apply for a tax deduction, it is necessary to confirm the fact of providing charitable assistance. The following documents are suitable for this:

bank receipts;
payment instructions;
bank statements;
fiscal or commodity checks;
property acceptance and transfer certificates (if assistance was provided in kind);
other documents confirming payment.

The documents must necessarily indicate the details of the benefactor and the recipient of assistance, the date of payment or transfer of property, as well as the amount of funds or the value of the transferred property.

How to file a declaration

You can file a declaration of property status and income in several ways:

in person at the tax authority or through an authorized person;
by mail with a notification of delivery;
online via the Taxpayer’s Electronic Account or the My Tax application.

When submitting a declaration in electronic format, some information is filled in automatically, and the necessary supporting documents can be immediately attached to the application.

By what deadline should you apply

You must submit a declaration to receive a tax discount by December 31 of the year following the reporting year.

If you do not apply by this deadline, the right to receive a tax discount is lost. The legislation does not provide for the possibility of transferring it to subsequent years.