In 2025, the issue of taxation taxation again became relevant after the media reports that Ukrainians are obliged to pay taxes from any receipts on bank cards-even in the amount of 1 hryvnia. The information provoked a violent reaction among citizens, but in the State Tax Service of Ukraine stated that some such reports are fake and does not reflect the true rules of the legislation.
What is actually taxable?
According to the Tax Code, taxes should be paid only from those transfers that are considered an income of an individual. This applies, for example, payments for services provided by citizens (even informally), or regular cash receipts that have no signs of a gift or assistance.
At the same time, taxation is not subject to:
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salaries, pensions, scholarships, social payments and other official revenues;
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cash gifts from close relatives of the first degree of affinity (parents, children, spouses);
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The sale of personal use, for example, through online platforms (OLX, social networks)-in cases where it is not systematic commercial activity.
In the case of receiving transfers from friends, acquaintances or distant relatives - for example, a birthday, wedding or other personal events - such funds can be qualified as income if the amount exceeds 25% of the minimum wage. In 2025, this limit is 2000 UAH (at a minimum of 8000 UAH).
What are the tax rates?
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Personal Income Tax (PIT) — 18%
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Military Collection - 1.5% (for 2024 income) or 5% (for some categories of gifts in 2025)
Who is obliged to file a declaration?
The duty to file a income declaration have:
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civil servants and officials of local self -government bodies;
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FOPs on the general system;
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persons who rent property or receive other specific income.
Other citizens may voluntarily file a declaration if they consider it necessary.
The position of the tax service
The State Tax Service of Ukraine emphasized that information about allegedly compulsory taxation of each transfer was a fake. In particular, citizens will not be fined for the sale of personal belongings on the Internet, if it is not a systematic activity that has signs of business.
Taxpayers are advised to maintain confirmation of revenues, and if in doubt, seek the advice of the tax or check information through the payer's electronic office.
