Tax rebate for education: what documents have to be submitted

Citizens who have paid for education in domestic educational institutions during the year can return a part of the paid funds due to the tax rebate.

The main condition is to receive official income from which the personal income tax has been paid and to submit property status and income declaration by December 31 of year following the reporting year.

Expenses included in the tax rebate

Expenses for education in domestic institutions of the preschool, general secondary, vocational and higher education.

These are funds that were used both for education of the taxpayer and for the benefit of his/her children, other family members of the first degree of kinship or persons over whom guardianship or care has been established.

How to obtain

Submit annual property and income tax declaration by December 31 of year following the reporting year. To receive the rebate for 2024, the one must submit declaration by December 31, 2025.

What documents must be attached

- copy of passport (pages 1, 2 and the registration page – both of the student and family member for submitting declaration for tax rebate);

- copy of contract with educational institution;

- copy of receipt for payment for tuition for the reporting year;

- documents confirming degree of kinship, namely: copy of the child's birth certificate, marriage certificate - if payment was for a husband (wife);

- copy of the registration number of the taxpayer's registration card: pupil/student and family member (who submits declaration for the tax rebate);

- originals of certificates from the work place on accrued wages, withheld personal income tax and amount of tax social benefit (if any) for the reporting tax year;

- bank account requisites for transferring amount of received tax rebate (account number, name and the 6-digit code that identifies specific bank in Ukraine.).

In case of using electronic settlement documents, only their requisites are indicated in declaration.

Original documents are not submitted to the Tax Service, but are stored with the payer for period specified by the law.

Controlling authorities do not have right to request from the payers documents that are already contained in state registers or databases.

How to submit declaration

Use one of the following methods:

- in person by the taxpayer or authorized person to the State Tax Service’s authority at the registration place;

- by mail with a delivery notification and description of the attachment;

- through the payer's Electronic cabinet.