Internally displaced persons can return a part of the paid personal income tax if in the reporting year they rented housing and have supporting documents. This is not a compensation for the entire rent, but a tax discount whose amount depends on the official income and the tax already paid to the budget. This is reported by the State Tax Service.
Tax Discount for IDPs: Who Has the Right to Return Personal Income Tax
The discount can be used by IDPs who received an official salary from which the employer withheld personal income tax. If a person did not have such income or worked without official registration, there will be nothing to return.
To receive the discount, IDPs and their first-degree relatives must not have suitable housing for living outside the temporarily occupied territory. The applicant cannot simultaneously receive a budget compensation for living expenses.
Only the rent actually paid is included in the discount. Expenses must be confirmed by a written agreement with the property owner and payment documents: receipts, checks, bank statements, or payment orders.
How IDPs Can Submit a Declaration for the Rent Discount
To apply, you need to submit a declaration of property status and income to the tax office at the place of registration. Along with it, the following documents should be prepared:
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rental agreement specifying the amount and payment terms;
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proof of payments for housing;
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documents proving the absence of suitable housing and non-receipt of budget compensation;
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data about first-degree relatives.
The tax discount for 2025 expenses can be applied for until December 31, 2026, inclusive. Expenses paid in 2026 can be declared in 2027.
It is important to keep all documents until the declaration verification is complete. Cash payments without a receipt or other confirmation do not allow proving rental expenses, thus the tax service may refuse the discount.