Material support from benefactors is a significant help for many citizens. At the same time, part of non-targeted charitable assistance is exempted from taxation, however, under certain conditions, taxes will have to be paid for such payments.

What is the limit in force in 2026?

The maximum amount of non-targeted charitable assistance that is not subject to taxation in 2026 is 4 660 UAH (subsistence minimum for an able-bodied person in the amount of 3 328 UAH x 1.4 and rounded to the nearest 10 UAH).

This means that during 2026 it is possible to collectively receive up to 4 660 UAH of non-targeted charitable assistance from residents (legal entities or individuals). And it is not need to pay taxes on this amount.

What happens if amount is higher than the limit?

If charitable contribution exceeds 4 660 UAH, then taxes are paid only on the excess amount. This excess is included in the monthly or annual income and is taxed on the general basis:

18% - personal income tax (PIT);

5% - military levy.

For example, if you were paid 5 000 UAH in assistance, then 4 660 UAH is not taxed, and from the remaining 340 UAH, the PIT and military levy will be withheld.

Important exception

These rules do not apply to payments from trade unions to their members. For trade union payments, the Tax Code of Ukraine stipulates separate procedure for exemption from taxation (Sub-paragraph 165.1.47 Paragraph 165.1 Article 165 of the Tax Code of Ukraine).