A tax agent is a company or sole proprietor that withholds income tax and military levy from income it pays to a person and remits them to the budget.
A tax agent is a legal entity or sole proprietor that pays income to a person and is legally required to withhold personal income tax and military levy from it and then pay them to the budget. Most often the tax agent is an employer paying wages.
A company or sole proprietor renting property from an individual is also a tax agent: since 23 October 2026 they withhold 5% income tax and 5% military levy from the rent. A Ukrainian broker plays the same role for profit from selling securities.
If income is received through a tax agent, the person usually does not need to file a return: the tax has already been paid. Income from which no one withheld tax, such as rent from an individual or foreign income, has to be declared.
In detail, with examples: Tax on renting out a flat in Ukraine in 2026: what the landlord pays and how to stay legal
Personal income tax Military levy Investment profit
Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.
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