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2026 financial declaration campaign: which categories of service members are required to file declarations

From 1 January 2026, the annual submission period for 2025 declarations has begun. Pursuant to the Law of Ukraine ‘On Prevention of Corruption,’ individuals authorized to perform state or local government functions are required to file their declarations by 1 April 2026 via the official website of the National Agency on Corruption Prevention (NACP).

The Ministry of Defence outlines which categories of service members are required to file declarations annually and which are exempt from this requirement.

Categories of service members required to file declarations

Currently, a deferral of declaration filing applies to service members of the Armed Forces of Ukraine. However, legislation stipulates that specific categories of service members and civil servants under the authority of the Ministry of Defence are required to file declarations even during martial law. These include:

  • ministers and their deputies;
  • military personnel assigned to the apparatus of the Ministry of Defence (including those on temporary secondment);
  • members of military medical commissions and flight medical commissions (including those on temporary secondment);
  • military personnel of Territorial Recruitment and Social Support Centers (TRSSCs), except for enlisted personnel in guard units;
  • individuals involved in procuring goods, works, and services for defense purposes or responsible for quality control of such procurements.

Which categories of service members are exempt from filing declarations

In accordance with the law, during the period of martial law, the following categories are exempt from the obligation to file declarations:

  • military officials serving under contract, including personnel of rank-and-file, non-commissioned, and junior officer ranks;
  • mobilized military personnel, reservists, and conscripted officers;
  • personnel in social services, healthcare, education, science, culture, and sports sectors (excluding leadership positions).

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