Klaus Kessler

Rechtsanwalt (Deutschland)
Phone: +49 89 928 780 702

Yuri Nikolaychuk

Rechtsanwalt (Ukraine), Dipl.-Jur., LL. M., Steuerberater
Associate Partner
Phone: +380 (44) 586 23 03

5. Personal Income Tax

  • Charity granted to individuals participating in warfare (armed forces personnel, reservists, volunteers), employees of enterprises involved in defense in combat areas and their families, and individuals living in the combat areas and / who were forced to leave their place of residence is exempt from personal income tax.

  • The tax rebate for the fiscal year 2022 may include the amount of funds and the value of property transferred as a donation or charitable contribution to non-profit organizations included in the Register of non-profit institutions and organizations, in the amount of up to 16% of the taxpayer's annual income in 2022.

  • Individuals engaged in independent professional activities and individual entrepreneurs pay income tax under general taxation rules may claim as deductible expenses the amounts of funds and the value of property transferred to the Armed Forces and other military formations of Ukraine, civil defense forces, state or municipal health care facilities, and funds transferred to special-purpose accounts of the National Bank of Ukraine.
Rödl & Partner

Mykoly Pymonenka Street 13
Building 1B, office 31
04050 Kyiv

Phone: +380 (44) 586 23 03
Fax: +380 (44) 586 23 04
E-Mail: kiew‎@‎roedl.com
Website: www.roedl.net/ua