The Main Department of the State Tax Service of Ukraine (STS) in Kyiv region explained that internally displaced persons (IDPs), participants in hostilities and persons with disabilities resulting from the war can include housing rental expenses in a tax deduction if they have an official lease agreement and proof of payment. To qualify, the expenses must have been actually paid during 2025 and documented by a contract prepared in accordance with legal requirements.
Only the categories of persons mentioned may exercise this right. The amount of expenses that may be included in the deduction for a calendar year is limited: it cannot exceed 30 times the minimum wage established on 1 January of the relevant year.
To claim the deduction for expenses in 2025, you must submit the annual declaration of assets and income and attach documents that confirm the right to the tax deduction and the actual payment of the rent. The declaration is a document filed with the tax authority and contains information about the taxpayer’s income and assets.
Examples of typical situations: a person who has an official lease agreement and has retained proof of payments in 2025 can include those amounts in the deduction calculation within the established limit. Another situation is when an employer rents an apartment for an employee or reimburses housing costs; in that case it may be considered a fringe benefit and be subject to taxation.
