Taxation of voluntary health insurance for gig contractors of Diia City residents
Is voluntary health insurance for gig contractors and their family members subject to income tax on special conditions (Diia City regime)?
The amount of funds paid in the form of voluntary health insurance in favor of gig workers and their family members, if such services are subject to personal income tax in accordance with Section IV of the TCU, or are not included in the calculation of total monthly (annual) taxable income in accordance with Article 165 of the TCU and/or are not taxed in accordance with paragraph 170.7 of the TCU, is reflected in line 16.3 of the Diya Annex and, accordingly, is taken into account in line 16 and in the calculation of the indicator of line 17 of the Diya Annex.
If the above conditions are met, in accordance with subpara. 135.2.1.6 of the TCU, the cost of such voluntary health insurance is not subject to taxation for a resident of Diia City - a taxpayer on special conditions.
For more information on reporting in the Diia City regime, please follow the link to the Information Letter of the State Tax Service No. 1/2024.
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