In 2025, the issue of taxation of money transfers became relevant again after media reports that Ukrainians are required to pay taxes on any receipts to bank cards - even in the amount of 1 hryvnia. The information caused a stormy reaction among citizens, however, the State Tax Service of Ukraine stated that some of such reports are fake and do not reflect the current norms of the legislation.
What is actually taxable?
According to the Tax Code, taxes must be paid only on transfers that are considered income of an individual. This applies, for example, to payments for services provided by citizens to each other (even unofficially), or regular cash receipts that do not have the characteristics of a gift or assistance.
At the same time, the following are not subject to taxation:
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salaries, pensions, scholarships, social benefits and other official revenues;
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cash gifts from close relatives of the first degree of kinship (parents, children, spouses);
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selling personal second-hand items, for example, through online platforms (OLX, social networks) - in cases where this is not a systematic commercial activity.
In the case of receiving transfers from friends, acquaintances or distant relatives - for example, for a birthday, wedding or other personal event - such funds may be qualified as income if the amount exceeds 25% of the minimum wage. In 2025, this limit is 2,000 UAH (with a minimum of 8,000 UAH).
What tax rates apply?
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Personal income tax (PIT) — 18%
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Military tax — 1.5% (for income for 2024) or 5% (for some categories of gifts in 2025)
Who is required to file a declaration?
The following are required to file an income tax return:
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civil servants and local government officials;
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Sole proprietors on the general system;
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persons who rent out property or receive other specific income.
Other citizens may submit a declaration voluntarily if they consider it necessary.
The position of the tax service
The State Tax Service of Ukraine emphasized that the information about the alleged mandatory taxation of each transfer is fake. In particular, citizens will not be fined for selling personal items on the Internet if this is not a systematic activity that has signs of business.
Taxpayers are advised to keep proof of receipts, and if in doubt, seek advice from the tax office or check the information through the taxpayer's Electronic Account.
