Tax rebate for donations

Who can claim the rebate

• An individual who is resident in Ukraine for tax purposes and pays personal income tax.
• The rebate reduces income received as salary; as a rule it is not available against other income (such as income from business activity).
• You need a taxpayer number (RNOKPP) — you enter it in the tax return yourself; we don’t collect it.
• The donations must be paid in the tax year, and the recipient must be a non-profit organisation. Donations through Dolonia are received by the Operator — the charitable organisation “Charitable Foundation ‘Mriiu Zhyty’” (EDRPOU code 39333086). The Operator is included in the Register of Non-profit Institutions and Organisations with non-profit status code 0036 — this is what makes the rebate possible. The EDRPOU code and the non-profit status code are given in the statement.

How much: the 4% cap

Under subparagraph 166.3.2 of the Tax Code of Ukraine, donations to non-profit organisations included in the Register of Non-profit Institutions and Organisations can be included in the tax rebate — up to 4% of your total taxable income for the year. The rebate reduces your taxable income, and the personal income tax already paid on that difference is refunded.

Example (simplified): an annual salary of 300,000 hryvnias gives a 4% cap of 12,000 hryvnias. If you donated 15,000 hryvnias during the year, 12,000 hryvnias count towards the rebate, and the personal income tax on that amount can be refunded (at the 18% rate — 2,160 hryvnias). The tax office sets the exact amount, taking all your income and rebates into account.

What the statement includes

• Everything you paid to the Operator during the calendar year: donations to campaigns, contributions to running the platform and amounts added to cover the bank fee — one-off and monthly.
• Your full name and a partly hidden email address.
• The recipient — the Operator — with its EDRPOU code (39333086) and non-profit status code (0036).
• A list of donations: receipt number, date, purpose and amount; the total in figures and in words.
• The statement number, the date of issue, the Operator’s head and a QR code for verification.

The year is counted in Kyiv time. A donation paid at 23:50 Kyiv time on 31 December goes into that year’s statement, while one paid at 00:10 on 1 January goes into the next year’s — even if you were in another time zone.

How to file the tax return

The tax rebate is claimed in the annual tax return on property and income — for example, through the State Tax Service’s online taxpayer account. Documents confirming the donations are usually attached: the annual statement and, if needed, the receipts. Which documents are sufficient, the amount of the rebate and when the tax is refunded are decided by the tax authority.

Deadline. To claim the rebate, the tax return is filed no later than 31 December of the year after the tax year (Tax Code, para. 179.8): for donations made in 2026 — by 31 December 2027. Check the form of the return and any other requirements on the official website of the State Tax Service of Ukraine or with a tax adviser. The Operator does not file the return for you.

What does not qualify

• Transfers to the personal cards of volunteers or other individuals: the recipient is not a non-profit organisation.
• Donations above 4% of the year’s taxable income — only the cap counts.
• Donations without documents: that is why you should keep the receipts and download the annual statement.

How to check that a document is genuine

Every receipt and statement carries a QR code. Scan it to open the “Document check” page with the details the platform holds. A tax inspector or an accountant can check the document against the original in the same way.