Citizens with disabilities and parents of children with disabilities can take advantage of the tax social benefit. It allows to reduce amount of tax on salaries and receive more income “in hand”. Subsistence minimum is 3328 UAH as of January 1, 2026, respectively, the benefit amount is 1664 UAH.
Who can use:
- 150% of the benefit amount (2496 UAH):
- parents of children with disabilities (per each such child under the age of 18);
- persons with disabilities of group I or II (including those from childhood).
- 200% of the benefit amount (3328 UAH):
- persons with disabilities of groups I and II from among the participants of hostilities in territory of other countries in a period after the World War II, who are subject to the Law of Ukraine "On the status of war veterans, guarantees of their social protection".
Main conditions:
- Benefit is valid only for the official salary and equivalent payments, compensations and rewards.
- Monthly salary must not exceed established limit (subsistence minimum × 1.4, rounded to the nearest 10 UAH), which is 4660.00 UAH in 2026.
How to use:
Submit application and copies of documents to the employer: disability certificate (or certificate from the Medical and Social Expert Commission) or a child’s birth certificate and medical report.