Tax support for grant recipients: more than 300 consultations have already been provided

Press service of the State Tax Service of Ukraine, published 13 May 2026 at 14:00 Chapter: News

310 consultations have been provided by specialists from the Tax Consultant Offices to grant recipients since the beginning of operation of the comprehensive support service.

Offices became a platform for active communication with future and existing entrepreneurs: more than 3.8 thousand people took part in 254 information and training events. Participants had opportunity to receive professional answers to relevant questions, learn about available State Tax Service’s services and practical aspects of running their own business.

Service is introduced by the State Tax Service together with the State Employment Service to support those who open their own business.

Microgrants are non-refundable state assistance for individuals-entrepreneurs and small business entities. This is a tool that allows to start business from scratch or scale existing one, creating new working places.

To ensure that taxpayers are not left alone with complex accounting aspects, assistance is provided to entrepreneurs at all stages of development:

1. At the business plan stage: assistance in obtaining income and debt-free certificates for submitting application.

2. Immediately after receiving the grant: consultations on choosing form of business activity and taxation system.

3. At the start of activity: tax literacy training programs.

4. Constant support: consulting on all tax questions.

For the state, grants are not just expenses, but investment that is returned in the form of taxes from newly created enterprises.

Is it needed to pay taxes?

- Not subject to the personal income tax and military levy (0% taxes):

Budget micro-grants, if funds are provided under acts of the Cabinet of Ministers exclusively from budgets or the Social Insurance Fund;

Grants from the Innovation Development Fund;

Grants paid (provided) within the financing scientific framework (scientific and technical) projects, implementation of which is carried out according to the international treaties of Ukraine, consent to the binding nature of which has been granted by the Verkhovna Rada of Ukraine, and which are registered according to Article 66 of the Law of Ukraine "On scientific and scientific and technical activities".

- Grants from organizations: assistance from international funds or domestic organizations (not from the budget) is considered income of a resident individual and is taxed on a general basis.

- Important for individuals-entrepreneurs: the grant is not a result of direct economic activity (product sales), therefore it is taxed as income of ordinary individual according to the Tax Code of Ukraine, even if individual has the entrepreneur’s status.

Channels for receiving assistance and consultation

If you have become a participant in the grant program or are just planning to apply, it is possible use the following support tools:

- Tax Consultant Offices – address personally;

- Contact Centers – call and press button "8" – "Microgrants for own business" or use the chatbot.

Reminder: budget grants are financed from the following sources:

-    Fund of Obligatory State Social Insurance in the unemployment case;

- state budget;

- funds received on account of the Ministry of Economy of Ukraine "Fund for Support of Small and Medium-sized Businesses", opened at the National Bank, to which voluntary contributions (charitable donations) from individuals and legal entities of private law and/or public law in national and foreign currency are credited.