Some Ukrainians may have to pay taxes on remittances - who's on the list.

Living in a civil marriage may raise questions about the taxation of money transfers between partners. Managing a joint budget will become more complicated, as taxes and fees will need to be paid regularly. This was reported by lawyer Bohdan Yankiv in his

Taxation of transfers in civil marriage

According to the from the State Tax Service dated June 13, 2025, No. 642/2/99-00-24-01-02-02, transfers between partners' bank cards in a civil marriage are taxed, namely:

• 18% personal income tax;
• 5% military levy.

'Article 174 of the Tax Code stipulates that gifts from first and second-degree relatives are taxed at a rate of 0%. However, paragraph 14.1.263 of the Tax Code clearly states that first-degree relatives are a husband or wife, meaning individuals who are in a registered marriage,' the lawyer explained.

Therefore, from every 100 hryvnias of the transferred amount, 23 hryvnias in tax must be paid. This taxation applies to various financial transactions, even if it is a gift or a regular transfer.

What will happen in case of tax evasion

The only way to avoid mandatory taxation of money transfers is to officially register a marriage. The lawyer warns that attempts to evade taxes may lead to financial penalties, such as fines and fees. Responsibility in a civil marriage will lie with the recipient of the funds. Therefore, it is better to comply with the law and perform transactions legally.

Ukrainians should be aware of their financial obligations and the risks associated with the taxation of transfers between partners if they live in a civil marriage. Compliance with the law is key to avoid problems with the tax service and unexpected expenses.