In 2024, Ukrainian citizens declared 35.1 billion UAH of foreign income, which is 17.8 billion more than in the previous year. The amount of accrued personal income tax - 3.8 billion UAH, military levy - 535.8 million UAH. This was reported by acting head of the State Tax Service Lesya Karnaukh, according to Dengi.ua .
She noted that the number of certificates confirming the status of tax resident of Ukraine is growing annually. Last year the STS units issued more than 21 thousand certificates. This year for 6 months - already 12.5 thousand.
According to Karnaukh, Ukraine works under agreements on avoidance of double taxation. If taxes on income have already been paid abroad, they can be credited in Ukraine.
It is also relevant to improve mechanisms for avoiding double taxation in connection with the new norms on multiple citizenship.
She added that aid received by citizens of Ukraine and their family members in connection with the war from foreign states, state funds, companies and organizations engaged in charitable activities is not subject to taxation. It is not included in the total taxable income until martial law is lifted.