Hostilities participants and people with disabilities as a result of war are now entitled to the tax rebate for renting housing

Circle of taxpayers entitled to the tax rebate for housing rental expenses has been expanded from January 1, 2026.

From now on, hostilities participants and persons with disabilities as a result of war have been added to the list of persons who can benefit tax rebate in connection with payment expenses under the housing (apartment or house) rental agreement.

Tax rebate allows individuals to reduce taxable income by the amount of actually incurred expenses. This allows them to reclaim part of paid personal income tax.

The purpose of improving tax legislation is to strengthen social protection and support citizens who defended independence and territorial integrity of Ukraine.

Novations are provided for by the Law of Ukraine № 4536-IХ as of 16.07.2025, which introduced relevant amendments to the Tax Code of Ukraine.