On January 12, 2022, the Government supported amendments to Article 165 of the Tax Code of Ukraine in order to create favorable conditions for scientific as well as scientific and technical activities. The bill abolishes the standard national rules for the taxation of foreign scholarships that a resident individual receives from sources outside Ukraine.
Abolition of foreign grants for research and scientific designs taxation is a priority in the field of science and innovation, italicizes the Ministry of Education and Science of Ukraine. Grant funding is currently provided through international programs such as Horizon Europe, COSME, NATO’s Science for Peace and Security, LIFE, Creative Europe, IQ energy, ERC, DAAD, GIZ, and USAID.
The approved changes will help solve the following problems:
- inconsistency of the current legislation of Ukraine norms and international agreements;
- application of standard tax rules to foreign scholarships.
The changes will promote the development of Ukrainian science and international cooperation, compliance with Ukraine’s international obligations in the field of scientific as well as scientific and technical activities, along with the involvement and support of young scientists.
It should be recalled that until January 19, 2022, a public discussion of the draft resolution of the Cabinet of Ministers of Ukraine “On approval of the Standard Regulations on planning the estimated cost of scientific (scientific and technical) work performed at the expense of the state budget” is underway.
Media Center of
National University “Yuri Kondratyuk Poltava Polytechnic”
