Taxation of Russian prisoners will help Ukraine to file claims against Russia – Accounting Chamber

Documented expenses for the maintenance of Russian prisoners of war may become part of financial claims against the aggressor state in the future. This was stated by member of the Accounting Chamber Kyrylo Klymenko, commenting on the draft law on taxation of Russian prisoners of war.

"Proper accounting of the costs of maintaining the prisoner of war system is important in view of the Government's responsibility and accountability to Ukrainian taxpayers. In addition, the costs of maintaining this category of persons may become part of Ukraine's financial claims against the aggressor state in the future. We need to be sure that they are documented and justified," said Klymenko .

What the draft law provides for

According to the document, prisoners of war are defined as a separate category of individuals – non-residents of Ukraine. Tax agents, such as prisoner of war camps, penitentiary institutions and pre-trial detention centers, will be obliged to:

→ charge personal income tax and military duty on payments to prisoners of war,

→ reflect these amounts in the tax calculation as the total amount of income and taxes.

The draft law is expected to be considered by the Verkhovna Rada in the near future.

• In September 2024, Ukraine banned Russians from making phone calls while in captivity. The reason for this decision was an increase in cases of ill-treatment of Ukrainian prisoners of war by Russians. In January 2025, this ban was eased .