Ukrainian citizens who study on a contract basis at higher education institutions can get a refund for part of their education costs through a tax credit. This involves a refund of 18% of the actual amount paid for tuition — this is the amount of personal income tax (PIT) that is refunded under this programme.
As explained by lawyer Olena Voronkova, only taxpayers who are officially employed and not engaged in entrepreneurial activity are eligible for the tax credit. Another mandatory condition is the existence of a contract with an accredited Ukrainian higher education institution. In addition to the students themselves, their immediate relatives — parents, children or spouses — can also take advantage of the right to compensation if they paid for the tuition.
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However, the programme does not apply to citizens who do not pay taxes or work unofficially. All expenses must be documented, and refunds will only be made after a complete set of documents has been submitted. These include copies of your passport, identification code, agreement with the higher education institution, payment receipts, income certificates and a completed declaration.
Applications for tax credits can be submitted until 31 December of the year following the year in which the tuition fees were paid. After reviewing the documents, the state promises to refund the money within 60 days — to a bank account or by postal order. A sample application form and advice on completing the declaration can be obtained directly from the tax office.
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