Foreign-source income received by Ukrainian citizens is generally subject to declaration and taxation in Ukraine, unless an exemption arises under the Tax Code or an international agreement. The State Tax Service reported the applicable rules on Thursday, November 5.

Individuals who calculate their own liabilities through an annual property and income return must normally pay them by August 1 of the year following the reporting year. When that date falls on a weekend or public holiday, the deadline moves to the next operational day.

A taxpayer who lacks documents confirming foreign earnings and tax paid abroad may request an extension for filing the return until December 31 of the following year. Any liability stated in that return is payable within 10 calendar days after the filing deadline, meaning by January 10.

Payments resulting from annual declarations use budget code 11010500 for personal income tax and 11011001 for the military levy. Current account details for each administrative area are available through the Budget Accounts section of the tax authority’s website.