IDPs can return part of the tax for rental housing: what documents are needed

Internally displaced persons can claim a tax discount for apartment or house rental expenses and get back part of the paid personal income tax. To do so, the rental agreement and payments must be documented.

The State Tax Service of Ukraine informed about this.

The right to the discount is available to IDPs who receive an official salary and pay personal income tax. The tax discount amount includes actual rental expenses incurred during the reporting year.

To apply for the refund, you must submit a declaration of property status and income, a copy of the IDP registration certificate, a written rental agreement, and documents confirming rent payment. These can be bank statements, receipts, checks, or other payment documents that identify the payer and the recipient of the funds.

The declaration must also be accompanied by a free-form statement. It must state that the applicant and their first-degree family members do not own habitable housing outside the temporarily occupied territories and do not receive budget payments to cover living expenses.

The tax authority may additionally request an extract from the State Register of Real Property Rights and information from social protection agencies about receiving living assistance. Original documents are not required to be submitted but must be retained for the legally prescribed period.

The amount of expenses allowed for the discount cannot exceed 30 minimum wages established as of January 1st of the reporting year. However, you can only get back the amount of personal income tax actually paid.

To receive the discount for 2025 expenses, the declaration must be submitted by December 31, 2026 inclusive. This can be done through the Electronic Taxpayer Cabinet, the "My Tax" app, or by contacting a State Tax Service unit at your registered location.

If the declaration is not submitted by the end of the set deadline, the right to the discount for the respective year does not carry over to future periods.