Tax social benefit for single mothers or fathers: how to get it

Press service of the State Tax Service of Ukraine, published 05 May 2026 at 16:33 Chapter: News

Taxpayers who have status of a single mother or father are entitled to apply increased tax social benefit. This allows them to reduce personal income tax base and, accordingly, increase amount of income "in hands".

Benefit amount

According to the Tax Code of Ukraine, a single mother (father), widow (widower), guardian or custodian are entitled to benefit in the amount of 150% of the benefit amount for each child under the age of 18, in 2026 – 2 496 UAH.

Conditions for obtaining – critical income

Benefit applies to income in the form of salaries, if its amount does not exceed established threshold. In 2026, the critical income is 4 660 UAH per child.

Important: For single parents, this threshold increases in proportion to the number of children. For example, if a mother is raising two children, income threshold will be: 4 660 UAH × 2 children = 9 320 UAH.

Procedure for submitting documents

To receive benefit, the following must be submitted to the employer:

1. Application for choosing application place of the tax social benefit – benefit is provided only at one place of work.

2. Copy of the birth certificate of a child (children).

3. Documents confirming status (copy of marriage certificate with a death note, court decision on the deprivation of the father’s parental rights, death certificate, etc.).

One-benefit rule

Reminder! If the payer is entitled to benefit on several grounds, only one is applied – the biggest in amount.