How to get tax rebate: rules for in vitro fertilization and adoption

Press service of the State Tax Service of Ukraine, published 23 April 2026 at 13:40 Chapter: News

In Ukraine, citizens can get back part of funds spent on infertility treatment or child adoption by taking advantage of tax rebate. The state effectively compensates for part of the personal income tax that was withheld from salary.

Tax rebate can include expenses for assisted reproductive technologies – in particular, in vitro fertilization, examinations and related medical services.

Some expenses related to adoption are also taken into account, such as payment of the state duty.

However, there are clear rules. Tax rebate applies only to official salaries, not to other income. Total amount of expenses that can be taken into account should not exceed a third of the annual salary.  

This right can be exercised by those who:

- received official salary;

- paid for medical services or adoption expenses on their own;

- have all necessary supporting documents.

To receive rebate, it is needed to submit property status and income declaration. It is possible to do this during a year following the reporting year. That is, if expenses were in 2025 – submit declaration in 2026.

Among the required documents:

Tax rebate for in vitro fertilization

- contract with a medical institution;

- payment documents: checks, receipts, bank statements;

- cash receipts (if available);

- copies of medical documents or confirmation of the provision of services.

Tax rebate for adoption

- court decision on adoption (or other document confirming adoption);

- documents on payment of state duty or other obligatory payments;

- receipts, bank statements, checks for payment of services;

- if available – other documents confirming expenses associated with the procedure.

It is advised not to lose documents and keep all payment confirmations, as they are the basis for a refunding.

Tax rebate helps partially cover expenses of infertility treatment or adoption. It makes these processes a little more accessible and allows families to better plan their finances during important moments in life.

How to quickly submit tax declaration online through services of the Electronic cabinet and the “My Tax Service” application - at the link:

https://tax.gov.ua/deklaratsiyna-kampaniya-2026/informatsiyni-povidomlennya/988306.html.