Personal income tax and military levy do not need to be paid on the received alimony

Press service of the State Tax Service of Ukraine, published 19 August 2026 at 16:19 Chapter: News

Alimony is not subject to the personal income tax and military levy.

This applies to payments both by the court decision and by voluntary agreement of parties, if their amount is determined according to the Family Code of Ukraine.

These payments, according to the Tax Code of Ukraine, are not included in the total monthly (annual) taxable income.

It does not matter who pays such alimony – resident of Ukraine or non-resident.

Since such funds are not included in the total taxable income of individual, they are also exempted from the military levy.