Personal income tax revenues to the budget: more than 101 billion UAH in two months of 2026

Press service of the State Tax Service of Ukraine, published 20 March 2026 at 12:51 Chapter: News

Budget received 101.6 billion UAH of the personal income tax in January – February 2026. This is 14.8% more than in the same period in 2025 (88.5 billion UAH).

Traditionally, the Kyiv city provides the biggest amount of revenues, namely 24.4 billion UAH.

Among the regions, significant indicators are demonstrated by:

- Dnipropetrovsk region – 9.9 billion UAH;

- Lviv region – 6.9 billion UAH;

- Kyiv region – 6.2 billion UAH.

Reminder! Persons with disabilities and parents of children with disabilities can take advantage of the tax social benefit. It allows to reduce the personal income tax base withheld from salaries and equivalent payments.

Tax social benefit rates:

150% of the subsistence minimum for:

- payers who are a single mother (father), widow (widower) or guardian, custodian – per child under 18 years of age;

- payers who support child with disability (for each child under 18 years of age);

- persons with disabilities of group I or II (including those from childhood);

• of the subsistence minimum for:

- persons with disabilities of group I or II from among the participants of hostilities in other countries in a period after the World War II.

Benefit applies exclusively to income in the form of salaries (as well as payments, compensations and rewards equated to them) accrued within the reporting month at only one place of accrual (payments).

Right to the benefit depends on the income level: it must not exceed threshold, which is defined as the subsistence minimum for an able-bodied person as of January 1 × 1.4 (rounded to the nearest 10 UAH).

To apply the tax social benefit, the payer must provide the employer with:

- application for the benefit,

- supporting documents (particularly, copies of pension certificates or certificates of the Medical and social expert commission; for parents of children with disabilities – child's birth certificate, medical reports, decisions of guardianship authorities, etc).

Important: benefit is applied directly by the employer during the payroll, so its registration requires timely submission of documents.