In Ukraine, citizens have the opportunity to reclaim part of the personal income tax paid if they have spent money on infertility treatment or the process of adopting a child. This compensation is made possible through the tax deduction mechanism, which allows for a reduction in the tax burden on official salaries.
This is reported by Finway
What Expenses Are Eligible for Compensation
The list of expenses that can be included in the tax deduction comprises:
- expenses for assisted reproductive technologies, including in vitro fertilization, medical examinations, and related procedures for infertility treatment;
- funds paid during the adoption of a child, such as state fees and other mandatory payments required for the adoption process.
Main Conditions and Procedure for Obtaining the Deduction
Only those citizens can benefit from the tax deduction who:
- receive an official salary from which personal income tax (PIT) is paid;
- independently paid for the relevant medical or legal services;
- have documentary evidence of the incurred expenses.
It should be noted that the tax deduction applies only to taxable income in the form of salary. Other sources of income are not taken into account. At the same time, the amount of compensation cannot exceed one-third of the annual income in the form of salary.
“Expenses for 2025 are declared in 2026.”
To take advantage of the deduction, it is necessary to submit a declaration of property status and income to the tax service in the year following the year in which the expenses were incurred.
To confirm the right to the deduction in the case of IVF, it is necessary to provide:
- a contract with the medical institution;
- payment documents (receipts, invoices, bank statements);
- cash orders (if available);
- medical certificates or documents confirming the provision of services.
In the case of adoption, the following will be required:
- a court decision or other official document regarding the adoption;
- confirmation of payment of the state fee;
- payment documents for expenses incurred during the processing;
- other confirmations as needed.
It is important to keep all financial documents that serve as the basis for calculating the amount of compensation.
It is worth noting that starting from 2026, new categories of Ukrainian citizens will also be able to reduce their tax burden through housing rental expenses. This expansion of the list allows for support of the most vulnerable groups of the population and alleviates their financial pressure.