Income consists of:
- interest income in the form of coupons,
- investment income (the difference between the proceeds from sale and the expenses on purchasing the security)
The following incomes are excluded from the total monthly (annual) taxable income of a taxpayer:
- interest income (coupon, redemption discount, p. 165.1.2 of the Tax Code of Ukraine)
- investment income (p.165.1.52 of the Tax Code of Ukraine)
The amount of income received by a taxpayer in the form of interest accrued on domestic government loan bonds issued by the Ministry of Finance of Ukraine and the investment income from operations with these securities is subject to a military levy..