Ukrainians in 2021 must pay taxes on additional income, for their apartments and cars. The rates remained unchanged, however, the rules may change drastically in the near future.
Read about what and how much Ukrainians need to pay before the summer in the material. OBOZREVATEL.
Who Should Pay Income Taxes? For what and how much?
In Ukraine, an employer pays taxes instead of an employee. They give the “clean” salary to the “hands”, and transfer what is due to the state themselves. But if you receive income, for example, as a freelancer, sold real estate or a car, provide some services “at home”, then you have to pay taxes yourself.
About this in article 162 Tax Code… For example, if you rent an apartment, once a year you need to calculate your income and pay tax on it. True, the lion’s share of Ukrainians not only do not declare additional income, but do not even know what to do.
What you need to pay tax for:
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income from independent professional activities (hairdressers, plumbers, copywriters, etc.) – 18%;
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rental income from real estate – 18%;
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profit from securities – 18%;
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remuneration and other payments under the agreement – 18%;
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gifts and non-targeted charity – 18%;
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income from the sale of real estate – 5%.
In total for the year, the owner of the apartment, which he rents for 10 thousand UAH, must pay 23 400 UAH to the budget. For violations, fines are threatened. If you do not submit the declaration on time, you will have to pay UAH 51-136. And for concealing income, the fine can range from 10 to 50% of the unpaid amount (depending on how long to hide). And besides, you will have to pay the tax itself to the budget.
The tax return must be submitted by May 1. They must also calculate the amount that will have to be paid to the budget.
Who needs to pay apartment tax?
Part of Ukrainians until July 1, will receive a receipt at the place of registration of the need to pay real estate tax. You need to pay for apartments with an area exceeding 60 square meters, and for houses with an area of 120 square meters or more.
This is provided that one family member owns more than the specified area. The size of the tax is up to 1.5% of the minimum wage for the last year for each square “above” the norm. For example, if an apartment is 80 square meters, you will have to pay up to UAH 1,416 (70.8 UAH for each “extra” square).
Who needs to pay car tax?
Ukrainians who own cars worth over UAH 2.2 million and no more than five years old must pay UAH 25,000 in tax. This is given 60 days from the receipt of the receipt.
As the saying goes in Article 267 Tax Code, the receipt will come to the place of registration. If you do not pay within 60 days, the tax will increase. So, payment in the first 90 days – plus 10% to the fine, after 90 days – 20%. In addition, a car or other property can be seized (the so-called tax lien).
You can use the car as a pledge, but you won’t be able to sell or donate it. Moreover, the tax authorities have the right to take the car, sell it, receive payment from the received amount, and return the change to the former owner of the car. True, such a situation is very rare. Often, debtors pay the bills immediately after the tax lien.
And how much do the workers need to pay?
A Ukrainian who received income abroad, according to the law, must, upon returning home, go to the tax office at the place of registration, fill out a declaration and pay part of it to the state. As noted in the comment OBOZREVATEL General Director of Baker Tilly Ukraine Oleksandr Pochkun, taxation of migrant workers has its own peculiarities.
If a Ukrainian works in a country with which a special agreement has been signed, then upon arrival in Ukraine you need to fill out a declaration and compensate only the tax rate. For example, in Bulgaria the income tax is 10%. If a special agreement is signed with it, then in Ukraine it will be necessary to pay an additional tax in the amount of 9.5% (in Ukraine, the income tax with military duty is 19,5%).
What do they want to change?
Income tax will not be changed. In any case, such plans are not announced either in the government or in parliament. But other, smaller taxes can change. For example, the head of the profile committee of the Verkhovna Rada Daniil Getmantsev said that he had already developed new rules for real estate tax.
“I would like to note that this is not the most resource tax. It is not so great that one should leave everything and deal with it. But it is important that those who have expensive real estate and more money pay more. And those who have cheap real estate and small incomes , paid less or did not pay at all, “the politician explained.
According to the current rules, if in one city there are two houses of the same area: one on the outskirts and costs 1 million UAH, and the second in the center and costs 10 million UAH, the tax will be the same.
“This the bill has not even been submitted to the Verkhovna Rada yet. I understand that everyone has their own real estate, but if you have an apartment in Brezhnev or Khrushchev, then you most likely will not pay, and if you have a luxury apartment in an elite building, you will pay more. Is it wrong? “- said Getmantsev.
And here new rates for the tax on cars in the parliament have already been registered. The corresponding innovation is provided in the bill №4104 (authored by Prime Minister Denis Shmygal). Now the minimum cost of a car, at which you need to pay tax, is UAH 2.2 million. Under the new rules, it would have been 1.2 million.
“These changes are proposed due to the fact that after the increase in the minimum wage in 2020, the list of cars posted on the official website of the Ministry of Economy decreased by almost 1.5 times compared to 2019, which led to a decrease in the number of cars. which are subject to taxation, “the Ministry of Finance explains.
In Ukraine, the culture of paying taxes is still taking shape. Millions of Ukrainians do not pay taxes; entire markets, such as rental housing, are in the shadows. However, any state cannot be successful without paying taxes transparently.
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