Investment fund and taxes

Income from the sale of an investment asset is not subject to personal income tax and is not included in the annual declaration of property status and income in the following cases (subparagraphs "a" and "b" of paragraph 170.2.8 of paragraph 170.2 of Article 170 of the Tax Code):

1. If the income received during the reporting tax year from the sale of investment assets does not exceed the amount specified in the first paragraph of clause 169.4.1 of clause 169.4 of Article 169 of the Tax Code of Ukraine (for 2025 - UAH 4,240).

2. If income is received from the sale of investment assets in the cases specified in clauses 165.1.40, 165.1.52, clause 165.1 of Article 165 of the Tax Code of Ukraine, in particular: income from the sale of shares (corporate rights) obtained during privatization in exchange for privatization certificates or compensation certificates of the Savings Bank of the USSR;

income from the sale of agricultural land plots and property shares acquired during privatization (clause 165.1.40, clause 165.1, article 165 of the Code of Civil Procedure);

profit from transactions with debt obligations of the National Bank of Ukraine or government securities issued by state bodies, taking into account exchange rate differences (clause 165.1.52, clause 165.1, article 165 of the Tax Code).