Deadlines for payment of tax obligations specified in property and income tax declaration for 2023

For citizens and individuals involved in independent professional activity until August 1, 2024.

During the 10 calendar days following the last day of relevant deadline for submitting property and income tax declaration (hereinafter – tax declaration) for individuals-entrepreneurs and for individuals-entrepreneurs, in respect of whom state registration of termination of individual’s entrepreneurial activity has been carried out (except for individuals who chose simplified taxation system).

Taxpayer-individual, who is obliged to submit tax declaration, determine and pay tax obligations according to the budget classification codes:

"11010500" – "personal income tax paid by individuals based on results of annual declaration";

"11011001" – "military levy paid based on results of declaration".

Information about requisites of bank accounts for tax payment according to the administrative and territorial system of Ukraine is published on official web portal of the State Tax Service in section "Budget accounts" (https://tax.gov.ua/byudjetni-rahunki).