In 2025, a gift tax system continues in Ukraine. If the cost of the gift exceeds UAH 2,000, you will have to pay taxes.
What gifts are not taxed? Not cash gifts worth up to UAH 2,000 - are not taxed. Gifts from relatives of the first and second degree of affinity - tax 0%. How is a non -taxable amount determined? It is 25% of the minimum wage. In 2025, the minimum wage is 8 000 UAH, so taxes are not paid for gifts up to UAH 2,000. In 2024 this amount was UAH 1 775, since the minimum was 7 100 UAH. Rates of tax on gifts in 2025: 0% - if the gift is received from parents, children, spouses, brothers/sisters, grandparents, grandparents. 5% of PIT + 1.5% of the military levy - if the donor is not a close relative. 18% of PIT + 1.5% of the military levy - if the gift came from a non -resident. The income in the form of a gift should be specified in the annual declaration (except those who received a non -taxable gift or have already paid taxes before receiving). The last time of the declaration is May 1, 2025. Taxes must be paid by August 1, 2025. The tax does not pay much attention to this direction, since the cost of finding violators exceed potential penalties.
Knowing these rules, you can avoid unnecessary costs and properly design a gift so as not to have problems with the tax.
