The State Tax Service of Ukraine has clarified the specifics of providing a tax social benefit for employees who have two or more children under the age of 18 in their care.
This is reported by Finway
Who Can Receive the Benefit and Under What Conditions
Employees who officially receive a salary from one employer and support at least two children under 18 years old are entitled to the tax social benefit. This benefit allows for a reduction in the amount of personal income tax that needs to be paid from their salary.
In 2026, the maximum salary threshold for receiving the benefit is set at 4660.00 UAH for one child. This figure is determined as 1.4 times the minimum subsistence level for able-bodied individuals (3328.00 UAH), rounded to the nearest 10 UAH. For families with multiple children, this limit increases according to their number. For example, for two children, the limit is 9320 UAH, for three children – 13980 UAH, and so on.
Amount of Benefit and Application Process
In 2026, the tax social benefit for each child amounts to 1664 UAH (i.e., 50% of the minimum subsistence level for able-bodied individuals). For families with two children, the total benefit is 3328 UAH, for three children – 4992 UAH, and it continues to increase proportionally.
“This amount is deducted from the salary before taxation, thus resulting in a lower tax payment.”
To take advantage of the social tax benefit, an employee must apply to their employer with a request and provide documents that confirm the presence of children.
Thanks to this benefit, families with children can effectively reduce the tax burden on their income.