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Tax calendar

30 May 2024

Tax, levy, payment

Legislative and regulatory acts

The last day for the land tax payment (the land tax and / or rent for land plots of state or communal property) (except for citizens) for April 2024

Paragraphs 287.3 and 287.4 Article 287 Section ХІІ of the Tax Code of Ukraine

The last day of rent payment for April for:

-use of mineral resources in the production of hydrocarbon raw materials;

-use of the radio-frequent resource of Ukraine;

-transportation of oil and oil products by main pipelines and petroleum product pipelines;

-transit transportation of ammonia by pipelines across Ukraine

Paragraph. 257.5 Article. 257 Section IX of the Tax Code of Ukraine

The last day for land payment by individuals-entrepreneurs – owners and land users of land plots for April 2024

Paragraph 287.3 Article 287 of the Tax Code of Ukraine

The last day for payment of the personal income tax for April 2024 from taxation of income calculated in the form of:

  - interest on a current or deposit bank account;

  - interest on deposits of a credit union member

Paragraph 170.4 Article 170 of the Tax Code of Ukraine

The last day for payment for April 2024 by the tax agent of the personal income tax, if taxable income is calculated by the tax agent, but not paid (not provided) to the taxpayer

Sub-paragraph 168.1.5 Paragraph 168.1 Article 168 of the Tax Code of Ukraine

The last day for payment for April 2024  by the tax agent of the military levy, if taxable income is calculated by the tax agent, but not paid (not provided) to the taxpayer

Sub-paragraph 168.1.5 Paragraph 168.1 Article 168 and Paragraph 16-1 Sub-section 10 Section XX of the Tax Code of Ukraine

The last day for the value added tax payment for April 2024

Paragraph 57.1 Article 57 Section II and Paragraph 203.2 Article 203 Section V of the Tax Code of Ukraine

The last day for the excise tax payment for April 2024

Paragraph 57.1 Article 57 Section II, Sub-paragraph 222.1.1 Paragraph 222.1 Article 222 Section VI of the Tax Code of Ukraine

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