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2025 Tax Calendar for Ukraine

February 3, 2025

Our tax experts have prepared a 2025 tax calendar for Ukraine, in order for you to keep an eye on the main statutory filing obligations and related deadlines.

Download the tax calendar as a PDF, or read more below

January 2025

January 20

VAT

  • Monthly VAT payers – VAT return submission

January 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

February 2025

February 9

Unified return on PIT & Social contribution

  • Unified return submission for the Q4 2024

February 20

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

Land tax

  • Submission for Land Tax Return for 2025

Transport tax

  • Submission of Tax Return for 2025

February 28

Corporate income tax

  • Quarterly CIT payers – CIT return submission

  • Annual CIT return submission for 2024

Land tax

  • Payment for the previous calendar month

March 2025

March 3

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

March 10

Corporate income tax

  • Quarterly CIT payers – payment of CIT liability for  previous calendar quarter

March 20

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

March 28

Land tax

  • Payment for the previous calendar month

March 31

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

April 2025

April 21

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

April 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

May 2025

May 12

Corporate income tax

  • Quarterly CIT payers – CIT return submission

May 20

VAT

  • Monthly VAT payers – VAT return submission

Corporate income tax

  • Quarterly CIT payers – payment of CIT liability for  previous calendar quarter

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

May 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

June 2025

June 20

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

June 28

Land tax

  • Payment for the previous calendar month

June 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

July 2025

July 21

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

July 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

August 2025

August 11

Corporate income tax

  • Quarterly CIT payers – CIT return submission

August 20

VAT

  • Monthly VAT payers – VAT return submission

Corporate income tax

  • Quarterly CIT payers – payment of CIT liability for  previous calendar quarter

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

August 29

Land tax

  • Payment for the previous calendar month

September 2025

September 1

VAT

  • Monthly VAT payers – payment of VAT liability for previous calendar month

September 22

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

September 30

VAT

  • Monthly VAT payers – payment of VAT liability for previous calendar month

Land tax

  • Payment for the previous calendar month

October 2025

October 20

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

October 30

VAT

  • Monthly VAT payers – payment of VAT liability for previous calendar month

Land tax

  • Payment for the previous calendar month

Transport tax

  • Advance payments of Transport Tax*
    *For legal entities. For individuals payment terms may differ

November 2025

November 10

Corporate income tax

  • Quarterly CIT payers – CIT return submission

November 20

VAT

  • Monthly VAT payers – VAT return submission

Corporate income tax

  • Quarterly CIT payers – payment of CIT liability for previous calendar quarter

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

November 28

Land tax

  • Payment for the previous calendar month

December 2025

December 1

VAT

  • Monthly VAT payers – payment of VAT liability for previous calendar month

December 22

VAT

  • Monthly VAT payers – VAT return submission

Unified return on PIT & Social contribution

  • Monthly Unified return submission 2025

December 30

VAT

  • Monthly VAT payers – payment of VAT liability  for previous calendar month

Land tax

  • Payment for the previous calendar month

From March 1, 2022 to December 31 of the year following the year in which martial law to be terminated, land tax and rent for land plots of state and communal property are not paid in the territories:

  • on which hostilities are (were) conducted;
  • temporarily occupied by the armed forces of the Russian Federation, and owned or used, including under lease terms, by individuals or legal entities, the list of which is determined by the Cabinet of Ministers of Ukraine
  • which are identified as littered with explosive objects and/or on which there are fortifications.

Temporarily, for the 2022 and 2023 tax (reporting) years, the general minimum tax liability is not calculated and paid for land plots located in the territories where hostilities are (were) taking place or in the territories temporarily occupied by the armed forces of the Russian Federation, and/or for land plots identified by regional military administrations as littered with explosive objects and/or on which there are fortification structures.

The list of territories on which hostilities are (were) conducted or temporarily occupied by the armed forces of the Russian Federation is determined by the Cabinet of Ministers of Ukraine.

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