Support for families with children: to whom and under what conditions the tax social benefit is provided

Have two or more children under the age of 18? It is possible to pay personal income tax less. This is possible due to the tax social benefit.

Who is entitled to the benefit?

Employee who provides for two or more children under the age of 18 and receives salary from one employer is entitled to the tax social benefit.

When does the benefit apply?

In 2026, the amount of salary entitling to the tax social benefit is 4660.00 UAH per child (subsistence minimum for an able-bodied person is 3328.00 UAH *1.4 and rounded to the nearest 10 UAH).

Marginal income increases in proportion to the number of children. For example: two children – up to 9320 UAH, three children – up to 13980 UAH, etc.

How much is it possible to save?

In 2026:

- amount of the tax social benefit is 1664 UAH for each child (50% of the subsistence minimum for an able-bodied person established by the law as of January 1 of the reporting tax year (3328 UAH * 50%);

- if employee has two children, the benefit is 3328 UAH, three children – 4992 UAH, etc. This amount is deducted from the salary before tax, and therefore the tax will have to be paid less.

What needs to be done?

To take advantage of the benefit, the employee must:

- submit application to the employer;

- provide documents confirming presence of children.

Tax social benefit is a real support for families with children, helping to reduce tax burden.