The present study is a comparative study which is about declarative sentences in English and Kurdish. It aims to compare the structures and the uses of the active forms of the declarative sentences according to the time of happening an event in both languages to show similarities and differences between them. The study consists of two main sections. The first section includes the types of declarative sentences in English with their structures and usages. The second section includes some key concepts related to Kurdish declarative sentences. Also it includes the different structures and uses of Kurdish declarative sentences. The study ends with some important conclusions taken from the research, a list of Kurdish phonemic symbols and a list of English and Kurdish references.