If I received untargeted charitable assistance that exceeds the established limit, do I need to pay income tax?
Declaring charitable assistance
solvedAnswers
Lorina Fedan
If charitable assistance is provided to a specific individual and its amount during the reporting tax year does not exceed the total amount of income limit established on January 1 of such year (in 2025, this amount is UAH 4,240), such amount is not included in the taxable income of the recipient.
22.09.2025 13:12