Tax liabilities based on the results of annual declaration must be paid by August 1 — STS
The Main Department of the State Tax Service in Kyiv region reminded that according to paragraph 179.7 of article 179 of the Tax Code of Ukraine, an individual independently pays the amount of tax liability indicated in the declaration of property status and income by August 1 of the year following the reporting year.
For income received in 2025, the last day for timely payment is July 31, 2026. It is not advisable to postpone the payment until the last day, as banking operations may require additional time for funds to be credited.
The STS emphasized that taxes must be paid at the place of one’s tax address (registration) to the corresponding treasury accounts. When filling out the payment document, it is important to correctly specify the budget revenue classification code, as this affects the crediting of funds to the appropriate budget.
The following codes apply to income declared based on the results of the annual declaration:
- 11010500 — personal income tax paid by individuals based on the results of the annual declaration;
- 11011001 — military levy paid based on the results of the declaration.
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