State Tax Service of Ukraine

Tax calendar

20 May 2026

Tax, levy, payment	Legislative and regulatory acts
The last day of rent payment for the special use of forest resources for the I quarter of 2026	Paragraph. 257.5 Article. 257 Section IX of the Tax Code of Ukraine
The last day of rent payment for the special water use for the I quarter of 2026	Paragraph. 257.5 Article. 257 Section IX of the Tax Code of Ukraine
The last day of rent payment for the use of subsoil without rent for the use of subsoil in the extraction of hydrocarbons for the I quarter of 2026	Paragraph. 257.5 Article. 257 Section IX of the Tax Code of Ukraine
The last day for the environmental tax payment for the I quarter of 2026	Paragraph. 250.2 Article. 250 Section VIII of the Tax Code of Ukraine
The last day of submitting the land tax declaration (land tax and / or rent for land plots of state or communal property) (except for citizens) for April in case of failure to submit tax declaration for 2026	Paragraph. 286.3 Article. 286 Section ХІІ of the Tax Code of Ukraine
The last day of submitting rent tax declaration for the state-owned agricultural land plots leased according to Article 120¹ of Chapter 19 Section IV of the Land Code of Ukraine for April 2026 in case of failure to submit tax declaration for 2026	Paragraph 286.3 Article 286 Section XII of the Tax Code of Ukraine
The last day for payment of levy for the parking spaces for vehicles by legal entities for the I quarter of 2026	Sub-paragraph 268¹.5.1 Paragraph 268¹.5 Article 268¹ Section XII of the Tax Code of Ukraine
The last day of submitting the rent tax declaration for April 2025 with calculation of rent for: - use of mineral resources in the production of hydrocarbon raw materials; -use of the radio-frequent resource of Ukraine; -transportation of oil and oil products by main pipelines and petroleum product pipelines; -transit transportation of ammonia by pipelines across Ukraine	Paragraph 257.1 Article 257 Section IX of the Tax Code of Ukraine
The last day for the tourist tax payment for the I quarter of 2026	Sub-paragraph. 268.7.1 Paragraph. 268.7 Article. 268 Section XII of the Tax Code of Ukraine
The last day for the single tax payment by legal entities – single tax payers of Group III for the I quarter of 2026	Paragraph 295.3 Article 295 Chapter 1 Section XIV of the Tax Code of Ukraine
The last day of submitting the value added tax declaration for April 2026	Sub-paragraph. 49.18.1 Paragraph. 49.18 Article. 49 Section II and Paragraph. 203.1 Article. 203 Section V of the Tax Code of Ukraine
The last day of submitting the excise tax declaration for April 2026	Sub-paragraph. 49.18.1 Paragraph. 49.18 Article. 49 Section II and Paragraph. 222.1.1 Article. 222 Section VI of the Tax Code of Ukraine
The last day for the corporate income tax payment for the I quarter of 2026	Paragraph 57.1 Article 57 Section II of the Tax Code of Ukraine
The last day for payment of the net profit part (income) by state unitary enterprises and their associations based on results of financial and economic activities for the I quarter of 2026	Paragraph 57.1 Article 57 Section II, Tax Code of Ukraine Paragraph 2 of Procedure for deduction of the net profit part (income) to the state budget by state unitary enterprises and their associations, approved by Resolution of the Cabinet of Ministers of Ukraine № 138 as of 23.02.2011
The last day for the corporate income tax payment under production sharing agreement for the I quarter of 2026	Paragraph 57.1 Article 57 Section II and Sub-paragraph "e" Paragraph 336.1 Article 336 Section XVIII of the Tax Code of Ukraine
The last day for payment of advance corporate income tax contributions by taxpayers involved in the retail fuel sale for May 2026	Paragraph 137.12 Article 137, Sub-paragraph 141.14.1 Paragraph 141.14 Article 141 Section III of the Tax Code of Ukraine
The last day of submitting tax calculation for April 2026 of the income amounts accrued (paid) to individuals-taxpayers and amounts of tax withheld from them, as well as amounts of accrued single contribution (except for individuals-entrepreneurs and/or persons involved in independent professional activities as tax agents and single contribution payers)	Sub-paragraph "b" Paragraph 176.2 Article 176 of the Tax Code of Ukraine Sub-paragraph 49.18.1 Paragraph 49.18 Article 49 of the Tax Code of Ukraine Sub-paragraph 4 Part 2 Article 6 of the Law of Ukraine № 2464
The last day for payment of advance single tax and military levy contributions for May 2026 by individuals-entrepreneurs who chose simplified taxation system of Groups I and II	Paragraph 295.1 Article 295 and Clause 1 of Sub-paragraph 1.11 Paragraph 16-1 Sub-section 10 Section XX of the Tax Code of Ukraine
The last day for payment of advance personal income tax contributions by taxpayers (individuals-entrepreneurs) involved in the retail fuel sale for May 2026	Sub-paragraph 177.5.1-1 Paragraph 177.5 Article 177 Section IV of the Tax Code of Ukraine
The last day for the single tax and military levy payment by payers of Group III, based on results of submitted declarations for the I quarter of 2026	Paragraph 295.3 Article 295 and Clause 2 of Sub-paragraph 1.11 Paragraph 16-1 Sub-section 10 Section XX of the Tax Code of Ukraine
The last day of submitting the land tax declaration (land tax and/or rent for land plots owned by state or municipal property) for April 2026 by individuals-entrepreneurs, in case of failure to submit tax declaration for 2026	Paragraph 286.3 Article 286 Section XIII of the Tax Code of Ukraine
The last day for payment of single contribution calculated for April 2026 by employers for hired employees (except for mining enterprises)	Clause 1 of Part 8 Article 9 of the Law of Ukraine № 2464