Other incomes, except the amounts of cash cover, monetary rewards and other payments received by the military personnel, faces of the private and the commanding structure of law-enforcement bodies, the Public criminal and executive service of Ukraine, Public service of special communication and information security of Ukraine, the state fire protection, bodies and divisions of civil protection, tax police in connection with service fulfillment of duties (subitem 164.2.20 of Item 164.2 of Article 164 and subitem 165.1.49 of Item 165.1 of Article 165 of the Section IV of the Code)

Other income

01.07.2014

113

The income inherited by the taxpayer owing to acceptance by it or gift of means, property, the property or non-property rights from the member of the family of the first and second degree of relationship according to the subitem "an" of subitem 174.2.1 of Item 174.2 and Item 174.6 of Article 174 of the Section IV of the Code (subitem 164.2.10 of Item 164.2 of Article 164 and subitem 165.1.15 of Item 165.1 of Article 165 of the Section IV of the Code)

The income inherited (presented) from the member of the family of the first and second degrees of relationship

01.01.2019

114

The income inherited by the taxpayer owing to acceptance by it or gift of means, property, the property or non-property rights from the physical person who is not the member of the family of the first and second degree of relationship according to subitem 174.2.2 of Item 174.2 and Item 174.6 of Article 174 of the Section IV of the Code (subitem 164.2.10 of Item 164.2 of Article 164 and subitem 165.1.15 of Item 165.1 of Article 165 of the Section IV of the Code)

The income inherited (presented) from the physical person who is not the member of the family of the first and second degree of relationship

01.01.2019

127

Other incomes, except the amounts of cash cover, monetary rewards and other payments received by the military personnel, faces of the private and the commanding structure of law-enforcement bodies, the Public criminal and executive service of Ukraine, Public service of special communication and information security of Ukraine, the state fire protection, bodies and divisions of civil protection, tax police in connection with service fulfillment of duties (subitem 164.2.20 of Item 164.2 of Article 164 of the Section IV of the Code)

Other income which is included the total monthly (annual) taxable income

01.01.2019

143

Means or property value (services) which are provided as the help on treatment and medical attendance of the taxpayer or member of the family of physical person of the first degree of relationship, the child who is under guardianship or custody of the taxpayer on condition of documentary confirmation of the expenses connected with provision of the specified help (in case of provision of means), at the expense of means of charitable organization or his employer in the presence of the relevant supporting documents, except the expenses compensated by payments from fund of obligatory national social medical insurance (subitem 165.1.19 of Item 165.1 of Article 165 of the Section IV of the Code)

Means or property value (services) which are provided as the help on treatment and medical attendance of the taxpayer or member of the family of physical person of the first degree of relationship

01.01.2019

145

The amount paid by any legal entity or physical person for benefit of domestic highest and professional educational institutions for education, for preparation or retraining of the taxpayer, but not above the triple size of the minimum wage established by the law for January 01 of accounting (tax) year for each complete or incomplete month of training, preparation or retraining of such physical person (subitem 165.1.21 of Item 165.1 of Article 165 of the Section IV of the Code)

The cost of preparation or retraining of the taxpayer in domestic organizations of education

01.01.2019

149

The income amount received by the taxpayer for the handed-over (sold) it secondary raw materials, household waste, scrap of ferrous metals, non-ferrous scrap, including the used (depleted) accumulators electric lead-acid, remaining balance and scrap of electric accumulators with lead content, and the scrap of precious metals sold to the National Bank of Ukraine (subitem 165.1.25 of Item 165.1 of Article 165 of the Section IV of the Code)

Income from secondary raw materials, household waste, the scrap of ferrous, non-ferrous metals and scrap of precious metals sold to the NBU

01.01.2019

156

The cost of permits to rest, improvement and treatment, including on rehabilitation of disabled people, in the territory of Ukraine the taxpayer and/or his children aged up to 18 years which are provided to it gratuitously or at a discount (in the amount of such discount) labor union to which union dues of the taxpayer - the member of such labor union created according to the legislation of Ukraine or at the expense of means of the relevant fund of obligatory national social insurance are enlisted. The cost of permits to rest, improvement and treatment, including on rehabilitation of disabled people, in the territory of Ukraine the taxpayer and/or members of his family of the first degree of relationship who are presented it by the employer - the income tax payer of the companies gratuitously or at a discount (in the amount of such discount) once in calendar year provided that the cost of the permit (the discount size) does not exceed 5 sizes of the minimum wage established for January 01 of tax (reporting) year (subitem 165.1.35 of Item 165.1 of Article 165 of the Section IV of the Code)

The cost of permits to rest, improvement and treatment in the territory of Ukraine which are provided to the taxpayer by labor union and/or the employer

01.01.2019

160

The cost of gifts (and also prizes to winners and prize-winners of sports competitions) if their cost is not higher than the established ratio to one minimum wage (per month) established for January 01 of accounting tax year, except for money payments in any amount (subitem 165.1.39 of Item 165.1 of Article 165 of the Section IV of the Code)

The cost of gifts if their cost does not exceed the established size of minimum wage

01.01.2019

183

Income gained by the taxpayer as investment profit on transactions with debt obligations of the National Bank of Ukraine and with the government securities emitted by the central executive body which provides forming and realizes the state financial policy, taking into account exchange differences (subitem 165.1.52 of Item 165.1 of Article 165 of the Section IV of the Code)

Income gained by the taxpayer as investment profit on transactions with debt obligations of the NBU and with government securities

01.01.2019

186

The income which is charged as the amount of not added interests on credit according to the Law of Ukraine "About social and legal protection of the military personnel and members of their families" (subitem 165.1.53 of Item 165.1 of Article 165 of the Section IV of the Code)

The amount of not added interests on credit

01.01.2019

187

The amount of the charitable help paid (provided) by philanthropists, including philanthropists - physical persons which are entered in the Register of volunteers of anti-terrorist operation according to the procedure, determined by the Law of Ukraine "About charity and charitable organizations" (the subitem "an" of subitem 165.1.54 of Item 165.1 of Article 165 of the Section IV of the Code)

The charitable help paid (provided) by philanthropists

01.01.2019

188

Income gained by philanthropists - physical persons which are entered in the Register of volunteers of anti-terrorist operation according to the procedure, determined by the Law of Ukraine "About charity and charitable organizations", for provision of the charitable help for benefit of persons determined in the subitem "an" of this subitem, in the amount of, actually used on such purposes, and compensation of documentary confirmed expenses of such philanthropists connected with provision of the specified charitable help. Rules of this subitem are applied also to the charitable help received by the specified philanthropists - physical persons in reporting tax year, prior year of their entering into the Register of volunteers of anti-terrorist operation (the subitem "b" of subitem 165.1.54 of Item 165.1 of Article 165 of the Section IV of the Code)

Income gained by philanthropists - physical persons

01.01.2019

189

The income in type of the main amount of debt (credit) of the taxpayer forgiven (cancelled) by the creditor according to its independent decision which is not connected with insolvency proceeding before the expiration of limitation period in the amount which is not exceeding 25 percent one minimum wages (per year), established for January 01 of accounting tax year. 
The amount of percent, the commissions and/or penalties (penalty fee) forgiven (cancelled) by the creditor according to its independent decision which is not connected with the procedure of its bankruptcy before the expiration of limitation period (subitem 165.1.55 of Item 165.1 of Article 165 of the Section IV of the Code)

The income in type of the main amount of debt (credit) of the taxpayer forgiven (cancelled) by the creditor according to its independent decision

01.01.2019

190

The amount (cost) of the charitable help paid (provided) by the international charitable organizations (their branches, representations) of advantage: 
the physical persons living (living) in the territory of settlements where it is carried out anti-terrorist operation (except for the territories in which public authorities temporarily do not perform or perform not in full the powers) (was performed), and/or by force left the residence in connection with conducting anti-terrorist operation in such settlements and registered in the procedure established by the legislation in structural divisions concerning social protection of the population of district, district public administrations, executive bodies in Kiev city, district in the cities (in case of education) councils; 
physical persons which lived in the territory of the Autonomous Republic of Crimea and by force left the residence in connection with temporary occupation of the territory of Ukraine determined by the Law of Ukraine "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine", and registered in the procedure established by the legislation in structural divisions concerning social protection of the population of district, district public administrations, executive bodies in Kiev city, district in the cities 
(in case of education) councils (subitem 165.1.56 of Item 165.1 of Article 165 of the Section IV of the Code)

The income in type of the charitable help paid (provided) by the international charitable organizations

01.01.2019

191

The amount of means which is provided to the taxpayer by international financial institution within the official activities in Ukraine in connection with implementation of measures for energy efficiency and energy saving within implementation in Ukraine of projects of international financial institution (as it is direct, and through authorized banks or the different way provided by the corresponding project of such international financial institution) (subitem 165.1.57 of Item 165.1 of Article 165 of the Section IV of the Code)

The amount of means which is provided to the taxpayer by international financial institution

01.01.2019

192

The amount of means which is provided according to the procedure, established by the Cabinet of Ministers of Ukraine, to the taxpayer other, than specified in subitem 165.1.57 of Item 165.1 of Article 165 of the Section IV of the Code, the financial organization or fund which is engaged in financing of development programs, in connection with implementation of measures for energy efficiency and energy saving within realization in Ukraine projects of such organization or fund (as it is direct, and through authorized banks or the different way provided by the corresponding project of such organization or fund) (subitem 165.1.58 of Item 165.1 of Article 165 of the Section IV of the Code)

The amount of means which is provided to the taxpayer other, than specified in subitem 165.1.57 of Item 165.1 of article 165 of the Code, the financial organization or fund

01.01.2019

193

The income in type of the amount forgiven (cancelled) by the creditor according to the procedure, provided by the law on restructuring of obligations of citizens of Ukraine on the foreign currency loans obtained on acquisition of the single housing (mortgage loans) (subitem 165.1.59 of Item 165.1 of Article 165 of the Section IV of the Code)

The amount forgiven (cancelled) by the creditor

01.01.2019

194

Other income which according to the Code is not included the total monthly (annual) taxable income (subitem 165.1.49 of Item 165.1 of Article 165 of the Section IV of the Code)

Other income which is not included the total monthly (annual) taxable income

01.01.2019

01

In the amount of, to equal 50 percent of the size of subsistence minimum for able-bodied person (per month), established by the law for January 01 of accounting tax year (subitem 169.1.1 of Item 169.1 of Article 169 of the Section IV of the Code)

01.01.2019

Income sign

Sign of tax social benefit

101

01

101

02

101

03

101

04