Ukraine Tax Declaration on Property Status and Income — Annex Ф3 (Tax Credit Computation)

Fields

• taxpayerTaxNumberOrPassport string required

  The taxpayer's registration number of the taxpayer account card (RNOKPP), or — for individuals who, on religious grounds, have declined a registration number and have a corresponding notation in their passport — their passport series (if any) and number instead, matching the same either/or convention as ua/dps/individual-income-tax-declaration's own taxpayerTaxNumberOrPassport field.

  length: 1–50classification: sensitive-pii
• declarationType enum required

  original = 'Звітна' (a regular declaration for the reporting period); revised_original = 'Звітна нова' (a new original filed to supersede a previously filed original for the same period, before the filing deadline); corrective = 'Уточнююча' (an amendment to an already-accepted declaration for a past period). Matches the same three enum values used across this registry's other UA DPS declaration schedules (except Annex ЄСВ3, which prints only the first two).

  enum: original | revised_original | corrective
• reportingPeriodYear integer required

  Звітний (податковий) період: рік

  range: 1991–∞
• correctedPeriodYear integer optional

  The calendar year of the tax period being amended by this corrective filing. Like every other authored UA DPS annex's own three-value declarationType header (except ЄСВ3), this sheet's period boxes carry no companion 'місяць' (month) column — only a year is captured for both the reporting period and the period being corrected.

  range: 1991–∞
• mortgageInterestAmount number optional

  Category 1 (sub-clause 166.3.1): the portion of interest paid by the taxpayer on a mortgage housing loan, determined per Article 175 of Chapter IV of the Tax Code of Ukraine.

  range: 0–∞
• charitableContributionAmount number optional

  Category 2 (sub-clause 166.3.2): the amount of funds or value of property transferred by the taxpayer as donations or charitable contributions to non-profit organizations.

  range: 0–∞
• educationExpensesAmount number optional

  Category 3 (sub-clause 166.3.3): amounts paid to domestic pre-school, out-of-school, general secondary, vocational, or higher education institutions to compensate the cost of the taxpayer's own education and/or that of a first-degree family member, ward, or foster-family child.

  range: 0–∞
• healthcareExpensesAmount number optional

  Category 4* (sub-clause 166.3.4): amounts paid to healthcare institutions to compensate the cost of paid treatment services for the taxpayer or a first-degree family member, ward, or foster-family child, including medicines and medical devices for persons with disabilities. Footnote * on the sheet states this category takes effect only from 1 January of the year following the year the law on mandatory state social health insurance takes effect — not yet operative as of this schema's own retrieval date.

  range: 0–∞
• lifeInsurancePensionContributionsAmount number optional

  Category 5 (sub-clause 166.3.5): insurance premiums and pension contributions paid by the taxpayer to a resident insurer, non-state pension fund, or bank under long-term life insurance, non-state pension provision, or pension deposit/account arrangements, for the taxpayer or a first-degree family member.

  range: 0–∞
• reproductiveTechnologyOrAdoptionExpensesAmount number optional

  Category 6 (sub-clause 166.3.6): payment for assisted reproductive technology per conditions set by law, and/or payment for state services related to adopting a child, including the state fee.

  range: 0–∞
• alternativeFuelVehicleConversionAmount number optional

  Category 7 (sub-clause 166.3.7): amounts paid by the taxpayer to convert a vehicle they own to run on blended motor fuel, bioethanol, biodiesel, compressed or liquefied gas, or other biofuel types.

  range: 0–∞
• affordableHousingExpensesAmount number optional

  Category 8 (sub-clause 166.3.8): expenses on constructing or acquiring affordable housing as defined by law, including repayment of a preferential mortgage housing loan taken for that purpose and interest on it.

  range: 0–∞
• idpRentAmount number optional

  Category 9** (sub-clause 166.3.9): rent actually paid under a lawfully executed residential lease by a taxpayer holding internally displaced person (IDP) status, conditional on neither the taxpayer nor their first-degree family members owning habitable residential real estate located outside the temporarily occupied territory of Ukraine, and not receiving statutory budget payments to cover living costs. Footnote ** on the sheet frames claiming this category as the taxpayer's own attestation of both conditions — no separate checkbox or signature exists for it distinct from entering this amount.

  range: 0–∞
• covid19TreatmentExpensesAmount number optional

  Category 10 (point 20, subdivision I, Chapter XX 'Transitional Provisions' of the Tax Code of Ukraine): expenses for treating COVID-19, purchasing related medicines or medical devices, vaccination, and insurance premiums for COVID-19-related illness insurance, for the taxpayer or a first-degree family member.

  range: 0–∞
• otherTaxCreditExpensesAmount number optional

  Category 11: other expenses not included in the fixed list above, excluding sub-clause 166.3.10 (Diia City resident share acquisitions — computed separately in Section III below).

  range: 0–∞
• totalTaxCreditExpensesAmount number optional

  Line 2 (section total): the sum of all eleven incurred-expense categories above. The sheet prints no explicit summation formula tying this total back to the individual category amounts, so this field is transcribed independently rather than a cross-field equality being invented.

  range: 0–∞
• totalAllowedExpensesAmount number optional

  Line 3: the total actually incurred expenses during the reporting year, within the statutory maximum limits allowed for inclusion in the tax credit under Article 166.3 of the Tax Code of Ukraine, excluding sub-clause 166.3.10 expenses (computed separately in Section III). The sheet states no formula tying this line back to totalTaxCreditExpensesAmount (line 2) — the statutory caps are a taxpayer computation not reproduced on the sheet itself.

  range: 0–∞
• grossWagesSubjectToTaxAmount number optional

  Line 4: the taxpayer's accrued wages for the reporting year, reduced per point 164.6 of Article 164 of the Tax Code of Ukraine (i.e. net of the employee's own social-contribution withholding), corresponding to column 3 of line 10.1 of the main declaration, excluding cases of declaring expenses under sub-clause 166.3.10.

  range: 0–∞
• wagesTaxedAtStandardRateAmount number optional

  Line 4.1: the portion of grossWagesSubjectToTaxAmount taxed at the standard PIT rate set by point 167.1 of Article 167 of the Tax Code of Ukraine (18%).

  range: 0–∞
• wagesTaxedAtReducedRateAmount number optional

  Line 4.2: the portion of grossWagesSubjectToTaxAmount taxed at the reduced PIT rate set by point 167.2 of Article 167 of the Tax Code of Ukraine (5%).

  range: 0–∞
• pitWithheldFromWagesAmount number optional

  Line 5: the amount of PIT withheld from the taxpayer's wages, reduced per point 164.6 of Article 164 of the Tax Code of Ukraine, corresponding to column 4 of line 10.1 of the main declaration.

  range: 0–∞
• incomeShareTotalPercent number optional

  Line 6: the taxpayer's own overall share, in percent, of income taxed at different PIT rates within total annual taxable income, before its own breakdown into the standard-rate and reduced-rate shares (lines 6.1 and 6.2).

  range: 0–100
• incomeShareAtStandardRatePercent number optional

  Line 6.1: wagesTaxedAtStandardRateAmount divided by grossWagesSubjectToTaxAmount, expressed as a percentage.

  range: 0–100
• incomeShareAtReducedRatePercent number optional

  Line 6.2: wagesTaxedAtReducedRateAmount divided by grossWagesSubjectToTaxAmount, expressed as a percentage.

  range: 0–100
• residentAllowedExpensesAmount number optional

  Line 7: the amount of the resident taxpayer's expenses allowed for inclusion in the tax credit under sub-clause 166.4.2 of the Tax Code of Ukraine — totalAllowedExpensesAmount (line 3), capped at no more than grossWagesSubjectToTaxAmount (line 4).

  range: 0–∞
• taxBaseReductionAmount number optional

  Line 8: grossWagesSubjectToTaxAmount (line 4) minus residentAllowedExpensesAmount (line 7) — the computed taxable base after reducing income by the actually incurred expenses under Article 166.3 of the Tax Code of Ukraine, excluding sub-clause 166.3.10.

  range: 0–∞
• totalCalculatedTaxAmount number optional

  Line 9: the overall computed PIT amount by rate, before its own breakdown into the standard-rate and reduced-rate components (lines 9.1 and 9.2).

  range: 0–∞
• calculatedTaxAtStandardRateAmount number optional

  Line 9.1: taxBaseReductionAmount (line 8) multiplied by 18% multiplied by (incomeShareAtStandardRatePercent (line 6.1) divided by 100).

  range: 0–∞
• calculatedTaxAtReducedRateAmount number optional

  Line 9.2: taxBaseReductionAmount (line 8) multiplied by 5% multiplied by (incomeShareAtReducedRatePercent (line 6.2) divided by 100).

  range: 0–∞
• taxCreditRefundAmount number optional

  Line 10: the positive value of (pitWithheldFromWagesAmount (line 5) minus totalCalculatedTaxAmount (line 9)) — the PIT amount by which tax obligations are reduced under Article 166.3 of the Tax Code of Ukraine, excluding sub-clause 166.3.10, entered without a minus sign per the sheet's own instruction. Carried forward to line 16 of the main declaration.

  range: 0–∞
• diiaCityInvestmentExpensesAmount number optional

  Line 11 (sub-clause 166.3.10): amounts actually spent by the taxpayer to acquire shares (or other corporate rights) issued by a legal entity that has acquired Diia City resident status under part three of Article 5 of the Law of Ukraine 'On Stimulating the Development of the Digital Economy in Ukraine', conditional on the expense being incurred before the issuer acquired that status, or while the issuer still met the requirement of point 3 of that same part three.

  range: 0–∞
• dividendIncomeAmount number optional

  Line 12: the taxpayer's total annual taxable income received in the form of dividends (excluding dividends not included in the calculation of general monthly/annual taxable income), before its own breakdown by rate (lines 12.1 and 12.2).

  range: 0–∞
• dividendIncomeTaxedAtRate1Amount number optional

  Line 12.1: the portion of dividendIncomeAmount taxed at the rate set by sub-clause 167.5.2 of Article 167 of the Tax Code of Ukraine.

  range: 0–∞
• dividendIncomeTaxedAtRate2Amount number optional

  Line 12.2: the portion of dividendIncomeAmount taxed at the rate set by sub-clause 167.5.4 of Article 167 of the Tax Code of Ukraine.

  range: 0–∞
• pitWithheldFromDividendsAmount number optional

  Line 13: the amount of PIT withheld from the taxpayer's dividend income, corresponding to column 4 of line 10.4 of the main declaration.

  range: 0–∞
• dividendIncomeShareAtRate1Percent number optional

  Line 14.1: dividendIncomeTaxedAtRate1Amount divided by dividendIncomeAmount, expressed as a percentage. Line 14's own aggregate cell (immediately above 14.1/14.2 in the source) is explicitly marked 'х' (not applicable) on the sheet rather than left as a fillable input — a genuine structural difference from every other parent line in this schedule's Section II (lines 4, 6, and 9 each have their own fillable aggregate cell alongside their sub-lines), so no aggregate field is modelled for line 14 itself.

  range: 0–100
• dividendIncomeShareAtRate2Percent number optional

  Line 14.2: dividendIncomeTaxedAtRate2Amount divided by dividendIncomeAmount, expressed as a percentage.

  range: 0–100
• residentDiiaCityAllowedExpensesAmount number optional

  Line 15: the amount of the resident taxpayer's expenses allowed for inclusion in the tax credit under sub-clause 166.4.4 of the Tax Code of Ukraine — diiaCityInvestmentExpensesAmount (line 11), capped at no more than dividendIncomeAmount (line 12).

  range: 0–∞
• diiaCityTaxBaseReductionAmount number optional

  Line 16: dividendIncomeAmount (line 12) minus residentDiiaCityAllowedExpensesAmount (line 15) — the computed taxable base after reducing dividend income by the actually incurred Diia City share-acquisition expenses.

  range: 0–∞
• diiaCityCalculatedTaxAmount number optional

  Line 17: the overall computed PIT amount on Diia City-related dividend income by rate, before its own breakdown into the two rate-based components (lines 17.1 and 17.2).

  range: 0–∞
• diiaCityCalculatedTaxAtRate1Amount number optional

  Line 17.1: diiaCityTaxBaseReductionAmount (line 16, cited on the sheet itself as 'рядок 17' in this formula) multiplied by 5% multiplied by (dividendIncomeShareAtRate1Percent (line 14.1) divided by 100).

  range: 0–∞
• diiaCityCalculatedTaxAtRate2Amount number optional

  Line 17.2: diiaCityTaxBaseReductionAmount (line 16, cited on the sheet itself as 'рядок 17' in this formula) multiplied by 9% multiplied by (dividendIncomeShareAtRate2Percent (line 14.2) divided by 100).

  range: 0–∞
• diiaCityTaxCreditRefundAmount number optional

  Line 18: the positive value of (pitWithheldFromDividendsAmount (line 13) minus diiaCityCalculatedTaxAmount (line 17)) — the PIT amount by which tax obligations are reduced under sub-clause 166.3.10 of the Tax Code of Ukraine, entered without a minus sign per the sheet's own instruction. Carried forward to line 16 of the main declaration (aggregated there with taxCreditRefundAmount from Section II). The sheet's own printed formula reference ('рядок 13 – рядок 17') is transcribed exactly as stated, even though Section II's mirrored line 10 formula ('рядок 5 – рядок 9') would suggest this line should instead read 'рядок 16 – рядок 17' — a disclosed, not silently corrected, apparent citation inconsistency on the source's own part.

  range: 0–∞