People with disabilities and parents of children with disabilities can reduce the income tax that the employer withholds from their salary. To do this, they must meet the established income limit and submit an application at their workplace. This is reported by RBK-Ukraine referring to the State Tax Service.
Who can receive a tax social benefit in 2026
The tax social benefit is not a separate payment. It reduces the part of the salary from which the employer calculates 18% of personal income tax. As a result, the employee receives more money 'in hand'.
The basis for calculation is 50% of the minimum subsistence level for a working person. In 2026, this is 1664 UAH.
A benefit of 150%, or 2496 UAH, can be applied to:
- parents of children with disabilities under 18 years old, calculated for each child;
- people with disabilities of group I or II, including from childhood.
A benefit of 200%, or 3328 UAH, is provided for people with disabilities of group I or II who participated in hostilities in other countries after World War II and fall under the veterans law.
At the income tax rate of 18%, a benefit of 2496 UAH reduces the tax by 449.28 UAH per month. The maximum benefit of 3328 UAH allows for a reduction of 599.04 UAH.
For which salary the tax benefit applies
The right to the benefit depends on the monthly income. In 2026, the official salary should not exceed 4660 UAH.
This is an important restriction: if the income exceeds this amount for even one month, the benefit cannot be applied to the salary for that month. It also does not apply to unofficial income.
The benefit concerns salaries and equivalent payments, compensations, and rewards. The employer takes it into account during the monthly calculation of income tax.
How to apply for a tax social benefit
To apply, the employee needs to contact the employer. It is not necessary to submit a separate application to the tax service.
Documents that confirm the right to the benefit should be attached to the application:
- disability certificate, pension certificate, or MSEC certificate;
- for parents: child's birth certificate and medical conclusion about disability;
- for guardians: the decision of the guardianship authority and other confirming documents.
The employer starts applying the benefit after receiving the application and documents. The employee independently chooses where to use it if they work for several employers simultaneously.
There is also an interesting question about the difference in wages between men and women in Ukraine. According to the State Statistics Service, this disparity remains significant, and it may affect the overall salary picture in different regions.