In 2026, Ukrainians with disabilities, as well as parents of children with disabilities, can take advantage of a tax social benefit that helps reduce the tax burden and receive a larger net salary.
This is reported by Finway
Tax Benefit Amounts for People with Disabilities
The basic tax benefit for individuals with disabilities or parents of children with disabilities is 1664 hryvnias, assuming the minimum subsistence level is set at 3328 hryvnias. For certain categories, this amount can increase to 2496 or even 3328 hryvnias, depending on the status of the benefit recipient.
It is important to note that only those citizens who receive an official salary are eligible for the tax social benefit. Additionally, the monthly income must not exceed the established threshold for 2026 — 4660 hryvnias.
Procedure for Obtaining the Tax Benefit
Applying for the tax benefit is quite simple: the employee needs to contact the employer with a request and provide documents that confirm their eligibility for the benefit. After this, the income tax will be automatically reduced.
To apply for the benefit, the employee should submit to the employer:
- a written request;
- documents confirming eligibility for the benefit (a medical and social expert commission certificate, a disability certificate, or documents for a child with a disability, such as a birth certificate and medical conclusion).
“In conclusion, this is one of the few mechanisms that allows for an increase in real income without changing the salary level – through legal tax reduction.”
Thus, the tax social benefit is one of the effective ways to increase personal income without changing the salary amount, by utilizing legislative mechanisms to reduce the tax burden.
Additionally, the government has decided to allocate 56.6 million hryvnias in targeted assistance to support vulnerable population groups, leveraging funds from international donors in cooperation with UNICEF.